City of Irvine - Fiscal Year 2023-25 Adopted Budget

SPECIAL FUNDS

Fund 110: HOTEL IMPROVEMENT DISTRICT FUND Hotel and motel operators are required to collect a Transient Occupancy Tax (TOT) and Hotel Improvement District Assessment (HID) on a monthly basis. Each hotel guest (transient) shall pay a tax in the amount of 8 percent Transient Occupancy Tax and 2 percent Hotel Improvement District Assessment Tax of the rent charged by the operator for occupancy during any 30 consecutive calendar days or less. In FY 2023-24, the City reallocated the Hotel Improvement District funding to a new HID Fund which will be managed by a HID board for economic development services.

2021-22 ACTUAL

2022-23

2023-24

2024-25

FUND 110

ESTIMATED

ADOPTED

ADOPTED

BEGINNING FUND BALANCE

-

-

-

-

REVENUES ASSESSMENT REVENUE

- -

- -

3,326,496 3,326,496

3,583,391 3,583,391

SUB-TOTAL REVENUE

EXPENDITURES CONTRACT SERVICES INTERNAL SERVICE SALARY & BENEFITS

- - - - - - - -

- - - - - - - -

2,441,021

2,679,046

51,579 583,896 50,000 200,000

53,416 600,929 50,000 200,000

SUPPLIES

TRAINING/BUS EXPENSE

SUB-TOTAL APPROPRIATIONS

3,326,496

3,583,391

FUND BALANCE - RESTRICTED ENDING FUND BALANCE

- -

- -

326

FY 2023-25 Adopted Budget

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