File #: Res 2022-48    Version: 1 Name:
Type: Resolution Status: Passed
File created: 4/12/2022 In control: City Council
On agenda: 5/2/2022 Final action: 5/2/2022
Title: A RESOLUTION APPROVING COMMERCE CITY ACCOMMODATIONS LODGING TAX REBATE PROGRAM
Attachments: 1. Council Communication, 2. Resolution, 3. Exhibit A, 4. Lodging Tax Rebate Program Presentation
Title
A RESOLUTION APPROVING COMMERCE CITY ACCOMMODATIONS LODGING TAX REBATE PROGRAM

Body
Summary and Background Information:
City Council desires more commercial development, including hotels. However, construction materials and labor costs have risen substantially over the last five years. This is why incentive programs that bring down development costs and help fill financial gaps that will move a project forward are important to a hotel developer and/or operator.

Authorizing a new Commerce City Lodging Tax Rebate Program would assist staff with hotel attraction efforts. Program eligibility will be determined based on balancing the following factors against the City’s goals, impact on economic development, benefit to residents, and benefit to local employers:
Amount of new capital investment
Number of new jobs
Proposed square-footage and number of floors
Hotel product type and flag, number of keys/rooms
Average room price per night
Hotel amenities
Hotel meeting space or restaurants
Hotel location and ability to be a catalyst for further commercial development
Estimated tax revenues generate

The hotel and motel accommodation tax is a 4% city tax added to the price of renting a hotel or motel room in Commerce City for a time-frame that is less than 30 days. The measure was approved by Commerce City voters in the November 2007 general election. Rebating a portion of the taxes collected for new hotel operations can help projects overcome high development costs, making them more attractive for investment.

If a hotel project is determined to be eligible, then an incentive agreement is to be negotiated and approved. Final approval of any Lodging Tax rebate incentive with an estimated value over $50,000 will be subject to the approval of City Council. Any request with an estimated value below $50,000 may be approved by the City Manager.

A business incentive is a strategic investment by a public agency that creates or enhances the feasibility of a priva...

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