Tourism Business Improvement District (TBID) Information

Tourism Business Improvement District (TBID) Information

Based on the benefit received, the assessment rate will be tiered as indicated on 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 will pay a flat $50 annual fee. All lodging businesses regardless of annual gross revenue will pay the 1% assessment on all bookings. To be considered a Type 2 or 3, businesses must file an appeal with Mammoth Lakes Tourism.

Please visit Mammoth Lakes Tourism’s TBID page to obtain more information on the TBID program and the appeal process.

2023 TBID Due Dates

Business Type Annual Assessment Rate
Lodging  1.0% of gross short-term room rental revenue 
Ski Resort and Golf Courses  2.5% of daily and multi-day tickets and bulk ticket packs for winter and summer activities, ski school and golf green fees and lessons
Retail - Tier 1  1.5% of gross revenue, including equipment and vehicle rentals 
Retail - Tier 2* $500 per year 
Retail - Type 3* $50 per year 
Restaurant - Tier 1  1.5% of gross revenue 
Restaurant - Tier 2* $500 per year
Restaurant - Tier 3*$50 per year 
*Only applicable upon submission and approval of an Appeal


Additional Resources