HomeMy WebLinkAboutItem 8.2 - 1678 Hotel Incentive Program
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STAFF REPORT
CITY COUNCIL
DATE: November 7, 2017
TO: Honorable Mayor and City Councilmembers
FROM:
Christopher L. Foss, City Manager
SUBJECT:
Approval of a Hotel (Transient Occupancy Tax) Incentive Program
Prepared by: Hazel L. Wetherford, Assistant to the City Manager
EXECUTIVE SUMMARY:
The City Council will consider approving a Hotel (Transient Occupancy Tax) Incentive
Program to aid in attracting investment and assisting in the development of hotels in the
City.
STAFF RECOMMENDATION:
Adopt the Resolution Approving the creation of a Hotel (Transient Occupancy Tax)
Incentive Program.
FINANCIAL IMPACT
If the City Council approves the Program, there would be legal fees associated with the
development and review of the Hotel Incentive Program agreement.
DESCRIPTION:
At the August 10, 2015 Economic Development Committee meeting, City Staff
presented the Committee with an overview of trends for establishing transient
occupancy tax incentive programs designed to encourage the development of new
hotels, as well as promote reinvestment in existing hotels. The Committee received the
presentation and requested for a future update after additional research was completed
by Staff.
At the August 8, 2016 Economic Development Committee meeting, Staff presented a
conceptual hotel incentive program for the Committee’s consideration. The Economic
Development Committee provided feedback on features of the proposed incentive
program, favoring language for 4-star hotels and high-quality finishes, and requested
that Staff bring a refined version of the program back to the Committee for
consideration.
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At the October 3, 2017 Economic Development Committee meeting, Staff presented a
more defined hotel incentive program proposal that outlined the program’s purpose,
eligibility and financial need requirements, program limits and application process. The
Committee supported the program proposal and is requesting that the full City Council
consider approving the program.
Following is a summary of the proposed Program's purpose, eligibility, limitations, and
process.
Program Purpose:
To establish a financial incentive program which encourages the development of new
hotels, as well as promote reinvestment in existing hotels in the City of Dublin.
Program Eligibility:
1. Hotel must be of a quality that it meets a four (first class) / three star (comfort
new hotel) or four (first class) / three diamond (comfort new hotel) hotel rating or
higher under the rating criteria established by the American Automobile
Association (AAA), JD Power and Associates, or comparable hotel rating entity
which includes hotel operations on a 24 -hour per day, 7 days a week basis with
housekeeping services, food and beverage services, high-quality finishes, room
services, banquet and meeting services, including at least 10,000 square feet of
meeting/banquet space, concierge and bell services, and parking services.
2. Hotel must provide independent, third-party, certification acceptable to the City of
the level of the quality of the new hotel as a four (first class) / three-star (comfort
new hotel) or four (first class) / three diamond (comfort new hotel) hotel as
defined above.
3. Hotel must have 125 or more rooms.
4. Existing hotels seeking funds for redevelopment must measurably and
demonstrably improve the quality of the hotel through either increased capacity
or ability to charge higher room rates, and/or enhancements to the hotel’s ratings
by AAA, JD Power, etc.
Program Financial Need:
As part of the application, a feasibility analysis shall be completed by the applicant to
demonstrate a funding gap between operating performance and project development or
improvement cost. The analysis will be independently reviewed by a City consultant,
and must prove that, but for this program, the development or improvement would not
occur.
Program Limits:
1. The Transient Occupancy Tax (TOT) rebate will be no more than 70% for a 4 -
star hotel and no more than 50% for a 3 -star hotel. Renovated hotels are eligible
to receive a TOT rebate of 50% of the increment above existing TOT levels for
up to 10 years.
2. The term of the rebate shall be no longer than 20 years for a 4 -star hotel, and no
longer than 15 years for a 3-star hotel. Any change in star rating below 3 stars for
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the applicant throughout the lifetime of the agreement will result in termination of
the agreement. A reduction from a 4-star hotel rating to a 3-star hotel rating will
result in a reduction of the term of the TOT rebate, consistent with that of a 3 -star
hotel.
3. The amount of the TOT rebate shall be no greater than the funding gap.
4. The Applicant must enter into a binding agreement with the City.
Program Documentation:
Requests to participate in the program must include the following:
1. A letter of request;
2. Third party certification of the development’s rating status;
3. A feasibility analysis; and
4. An executed binding agreement.
Determination of the applicant’s TOT revenues will be based on revenues received, as
documented by the City’s Administrative Services (Finance) Department.
Program Request Process:
Program applicants will follow all procedures required by Assembly Bill 562 (2013),
including prevailing wage, public hearings and reporting requirements.
Upon receipt of a complete request to participate in the Cit y’s Hotel Incentive Program,
the request packet will be presented to the Economic Development Committee for
review and recommendation to the City Council.
NOTICING REQUIREMENTS/PUBLIC OUTREACH:
N/A
ATTACHMENTS:
1. Resolution - Approving a Hotel (Transit Oriented Tax) Incentive Program
2. Exhibit A to Resolution - Hotel Incentive Program
RESOLUTION NO. XX-17
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
*********
APPROVING A HOTEL (TRANSIENT OCCUPANCY TAX) INCENTIVE PROGRAM
WHEREAS, the City Council has made economic development a high priority and has
asked Staff to evaluate possible incentives to renovate or update commercial areas in Dublin;
and
WHEREAS, the City Council desires to develop the Hotel (Transient Occupancy Tax)
incentive program; and
WHEREAS, the Program is designed to encourage the development of new high-quality
hotels, as well as promote reinvestment in existing hotels in the City of Dublin.
NOW THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does
hereby approve a Hotel (Transient Occupancy Tax) Incentive Program attached hereto as
Exhibit A to this Resolution.
BE IT FURTHER RESOLVED that the City Manager is authorized to undertake such
further actions, much as minor amendments to the Program, as may be necessary and
desirable to carry out the intent of this resolution.
PASSED, APPROVED AND ADOPTED this 7th day of November, 2017, by the following
vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_______________________________
Mayor
ATTEST:
______________________________
City Clerk
Hotel (Transient Occupancy Tax)
Incentive Program
PURPOSE:
To establish a financial incentive program which encourages the development of new hotels, as well as
promote reinvestment in existing hotels in the City of Dublin.
ELIGIBILTY:
1. Hotel must be of a quality that it meets a four (first class) / three star (comfort new hotel) or four
(first class) / three diamond (comfort new hotel) hotel rating or higher under the rating criteria
established by the American Automobile Association (AAA), JD Power and Associates, or
comparable hotel rating entity which includes hotel operations on a 24-hour per day, 7 days a
week basis with housekeeping services, food and beverage services, high-quality finishes, room
services, banquet and meeting services, including at least 10,000 square feet of
meeting/banquet space, concierge and bell services, and parking services.
2. Hotel must provide independent, third-party, certification acceptable to the City of the level of
the quality of the new hotel as a four (first class)/three-star (comfort new hotel) or four (first
class)/three diamond (comfort new hotel) hotel as defined above.
3. Hotel must have 125 or more rooms.
4. Existing hotels seeking funds for redevelopment must measurably and demonstrably improve
the quality of the hotel through either increased capacity or ability to charge higher room rates,
and/or enhancements to the hotel’s ratings by AAA, JD Power, etc.
FINANCIAL NEED:
As part of the application, a feasibility analysis shall be completed by the applicant to demonstrate a
funding gap between operating performance and project development or improvement cost. The
analysis will be independently reviewed by a City consultant, and must prove that, but for this program,
the development or improvement would not occur.
LIMITS:
1. The Transient Occupancy Tax (TOT) rebate will be no more than 70% for a 4-star hotel and no
more than 50% for a 3-star hotel. Renovated hotels are eligible to receive a TOT rebate of 50% of
the increment above existing TOT levels for up to 10 years.
2. The term of the TOT rebate shall be no longer than 20 years for a 4-star hotel, and no longer
than 15 years for a 3-star hotel. Any change in star rating below 3 stars for the applicant
throughout the lifetime of the agreement will result in termination of the agreement. A
reduction from a 4-star hotel rating to a 3-star hotel rating will result in a reduction of the term
of the TOT rebate, consistent with that of a 3-star hotel.
3. The amount of the TOT rebate shall be no greater than the funding gap.
Exhibit A to Resolution
Hotel (Transient Occupancy Tax)
Incentive Program
4. The Applicant must enter into a binding agreement with the City.
DOCUMENTATION:
Requests to participate in the program must include the following:
1. A letter of request;
2. Third party certification of the development’s rating status;
3. A feasibility analysis; and
4. An executed binding agreement.
Determination of the applicant’s TOT revenues will be based on revenues received, as documented by
the City’s Administrative Services (Finance) Department.
APPLICATION PROCESS:
Program applicants will follow all procedures required by Assembly Bill 562 (2013), including prevailing
wage, public hearings and reporting requirements.
Upon receipt of a complete request to participate in the City’s Hotel Incentive Program, the request
packet will be presented to the Economic Development Committee for review and recommendation.
Requests approved by the Economic Development Committee will then be presented to City Council for
final approval.