Tourism Business Improvement District (TBID)

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On November 16, 2016, the City of Palm Springs adopted Ordinance 1903 (available below). The ordinance established the Tourism Business Improvement District (TBID). The district was established to promote tourism and fund programs that benefit small tourism businesses with our community. These efforts and activities include, but are not limited to: public event promotion, advertising and marketing, brochure development, and public relations. 

In order to accomplish these tasks, the ordinance calls for a 1% assessment on room revenue. The boundaries of the TBID are citywide, but the assessments are limited to hotels of 49 rooms or less.

On November 19, 2020, the Greater Palm Springs Convention and Visitors Bureau (CVB) adopted Resolution No. JPA 2020-005. The Resolution renewed the Greater Palm Springs Tourism Business Improvement District (GPSTBID) for a ten (10) year term which includes a levy of an annual assessment of 1% of vacation rentals’ gross short-term rental revenue.  The assessment shall be applied towards sales promotion and marketing programs to market assessed businesses, as well as key priority projects established annually by the CVB. 

Starting July 1, 2021, Vacation Rental and Homeshare lodgings will begin paying the 1% TBID assessment on short term stays of less than 28 days.

The Greater Palm Springs Convention & Visitors Bureau (CVB) has further information on their website: https://www.visitgreaterpalmsprings.com/2020-tbid/

Although the 1% TBID will be paid at the same time as your monthly TOT payments, TBID money is a separate item that will be directed to the CVB.

A TOT/TBID return must be provided every month whether your property was rented or not.  The good news is, you can now submit your TOT returns and payments online.  All due dates and delinquent date apply and will be enforced. 

Filing Your TOT/TBID Tax Return?
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