Developed by Mammoth Lakes Tourism (MLT) with the direction of a steering committee, the Mammoth Lakes Tourism Business Improvement District (TBID) is a benefit assessment district developed to help fund marketing and sales promotion efforts for Mammoth Lakes tourism businesses. This approach has been used successfully in other destination areas throughout the country to improve tourism and drive additional commerce and room night sales. One key thing to note is that these funds provide a stable source of funding for Mammoth Lakes’ tourism marketing that CANNOT be accessed, or controlled, by the town government for any reason.
The TBID will be in place for a period of five years at which time it can be renewed.
*Please note that TBID, TID and MLTID are used interchangeably to discuss assessment.
Budget: The total TBID annual budget for each year of its five-year operation is anticipated to be approximately $4,700,000.
Assessment: Based on the benefit received, the assessment rate will be tiered as indicated in the table below. Retail and restaurant businesses are divided into two types: Type 1 businesses are those which have at least $150,000 in annual revenue and receive at least half of that revenue from visitors, as determined by verifiable data provided by the business; Type 2 businesses are those with less than $150,000, but more than $50,000 in annual revenue or which do not receive at least 50% of their annual revenue from visitors as determined by as verifiable data provided by the business. Type 3 businesses are those retail and restaurants that do less than $49,999 annually in gross revenue. Type 3 businesses will pay a flat $50.00 annual fee. All lodging businesses regardless of annual gross revenue will pay the 1% assessment on all bookings. Certain revenues will not be assessed as described in Section V. To be considered for tiers 2 and 3, businesses must file an appeal.
|Business Type||Annual Assessment Rate|
|Lodging||1% of Gross Revenue|
|Retail Type 1||1.5% of Gross Sales|
|Restaurant Type 1||1.5% of Gross Sales|
|Ski Resorts||2% of Lift Ticket and Ski School Sales|
|Retail Type 2||$500 per year (Appeal required)|
|Restaurant Type 2||$500 per year (Appeal required)|
|Retail Type 3||$50 per year (Appeal required)|
|Restaurant Type 3||$50 per year (Appeal required)|
TBID Collection Forms
Click For TBID Collections Forms
For questions about remitting TBID funds, please call Maureen McClain in the Town of Mammoth Lakes Finance Department at 760-934-8989 ext 266.
We are pleased to announce our new online portal, making reporting TOT and TBID easy and convenient. The online portal streamlines the return process – calculating the tax due based on user entered gross receipts, and allows payment with a Credit Card or E-Check.
Appeal Process – To be considered for tiers 2 and 3 status, businesses must provide verifiable data showing either annual gross revenue falls under $150,000 OR or that the business has more than 50% of its revenue from Mammoth Lakes residents from the 93546 zip code area. Appeal information can be emailed to email@example.com or mailed to TBID Appeal Panel, c/o Mammoth Lakes Tourism, PO Box 48, Mammoth Lakes, CA 93546.
Additional Information About TBIDS
Click to Learn More About TBIDs in the State of California
Explains the TBID in detail including projected budget breakdowns.
Mammoth Lakes TID Management District Plan Download
Tourism Economics Download