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% of Gross Revenue 
Restaurant Type 1  1.38% of Gross Sales 
Retail Type 1  1.38% of Gross Sales 
Ski Resort 2% of Lift Tickets and Ski School Sales 
Restaurant Type 2 $500 per year (appeal required)
Retail Type 2 $500 per year (appeal required)
Restaurant Type 3 $50 per year (appeal required)
Retail Type 3  $50 per year (appeal required)

Forms

Additional Resources