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<br />Resolution No. 2025-XXX <br />Page 3 of 6 <br /> <br />b) The assessment is a charge imposed for a specific benefit conferred or <br />privilege granted directly to the payor that is not provided to those not charged, <br />and which does not exceed the reasonable costs to the local government of <br />conferring the benefit or granting the privilege. <br /> <br />c) The assessment is a charge imposed for a specific government service or <br />product provided directly to the payor that is not provided to those not charged, <br />and which does not exceed the reasonable costs to the local government of <br />providing the service or product. <br /> <br />d) Assessments imposed pursuant to the SATMD are levied solely upon the <br />assessed business, and the business owner is solely responsible for payment of <br />the assessment when due. If the owner chooses to collect any portion of the <br />assessment from a transient, that portion shall be specifically called out and <br />identified for the transient in any and all commu nications from the business owner <br />as the “SATMD Assessment” or “Tourism Assessment” as specified in the Plan. <br /> <br />Section 6. The assessments levied for the SATMD shall be applied towards Sales <br />and Marketing programs to market Santa Ana lodging businesses as tourist, meeting and <br />event destinations, and other improvements and activities as set forth in the Plan. <br /> <br />Section 7. Assessments levied on lodging businesses pursuant to this resolution <br />shall be levied on the basis of benefit. Because the services provid ed are intended to <br />increase sleeping room rentals, an assessment based on gross short-term sleeping room <br />rental revenue is the best measure of benefit. <br /> <br />Section 8. The annual assessment rate is two percent (2%) of gross short-term <br />sleeping room rental revenue. Every two (2) years during the operation of the SATMD, <br />the assessment rate may be increased by the Travel Santa Ana (TSA) Board to a <br />maximum rate of four percent (4%) of gross short -term sleeping room rental revenue. If <br />the assessment rate is increased, it may subsequently be decreased but shall not be <br />decreased below a minimum of two percent (2%) of gross short-term sleeping room rental <br />revenue. The maximum increase or decrease in any two -year period shall be one-half of <br />one percent (0.5%). <br /> <br />Based on the benefit received, assessments will not be collected on: stays of more than <br />thirty (30) consecutive days; stays by any person as to whom, or any occupancy as to <br />which, it is beyond the power of the City to impose the assessment herein provided; stays <br />by any officer or employee of a foreign government who is exempt by reason of express <br />provision of federal law or international treaty; and stays by any federal or state officer or <br />employee while on official business only and when payment for such occupancy is made <br />directly to the operator by duly authorized voucher payment from a governmental <br />accounting office. This exemption does not exempt a transient who is employed by the <br />United States government or the state or their respective instrumentalities from payment <br />of the assessment when the payment is later to be reimbursed by the United States <br />government or the state or their respective instrumentalities.