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EXHIBIT 1
<br /> Transient Occupancy Tax(TOT)
<br /> County Comparison
<br /> Tourism Marketing
<br /> TOT Actual Annual District(TMD)or Business
<br /> Rate Revenue(TOT Improvement District
<br /> City (%) Fiscal Year Only) (BID) Notes
<br /> Anaheim 15% 2024-25 $ 270,579,728 2%
<br /> Garden Grove 14.5% 2024-25 $ 27,100,000 2.5%for Tier 1
<br /> .5%for Tier 11
<br /> Tustin 13% 2023-24 $ 2,392,315 No
<br /> Buena Park 12% 2023-24 $ 7,834,988 2%
<br /> TOT Rate increased from 8%to 12%in November
<br /> La Palma 12% 2024-25 $ 673,963 No 2022 with Measure P
<br /> TOT Rate increased from 10%to 12%in
<br /> Laguna Beach 12% 2024-25 $ 7,414,706 2% November 2016 with Measure LL
<br /> Seal Beach 12% 2024-25 $ 2,052,664 No
<br /> Stanton 12% 2024-25 $ 634,609 No
<br /> Santa Ana 11% 2024-25 $ 9,475,393 2%
<br /> Aliso Viejo 10% 2024-25 $ 1,699,738 No
<br /> Brea 10% 2024-25 $ 2,681,179 No
<br /> Cypress 10% 2024-25 $ 3,361,552 No
<br /> Dana Point 10% 2024-25 $ 18,182,842 $3.00 per room/night TBID Assessment for 11 participating hotels
<br /> Fullerton 10% 2023-24 $ 3,173,115 No
<br /> Huntington Beach 10% 2024-25 $ 16,990,000 6%
<br /> Laguna Hills 10% 2024-25 $ 1,072,849 No
<br /> Laguna Niguel 10% 2023-24 $ 74,063 No
<br /> Laguna Woods 10% 2024-25 $ 590,238 No Only one hotel:Aryes Hotel Laguna Woods
<br /> Lake Forest 10% 2024-25 $ 6,214,448 No
<br /> Newport Beach 10% 2024-25 $ 33,200,000 No
<br /> Orange 10% 2024-25 $ 6,163,266 No
<br /> Placentia 10% 2023-24 $ 1,761,962 No
<br /> San Clemente 10% 2022-23 $ 3,342,858 No
<br /> Citywide Luxury Hotel TOT
<br /> San Juan Capistrano 10% N/A $ 2,351,567 Revenue Sharing Incentive
<br /> Program
<br /> In January 2017,City Council adopted guidelines
<br /> establishing a Hotel Incentive Program(HIP)to
<br /> provide economic incentives for developing 3-to-5-
<br /> star quality hotels in Fountain Valley.The City will
<br /> Fountain Valley 9% 2022-23 $ 1,522,875 Yes reimburse up to 50 percent of the new TOT each
<br /> year over a period of 15 years or less for new
<br /> hotels with 100 or more rooms maintained at 3 to
<br /> 5 star quality.Reimbursement applies for TOT
<br /> above a$200,000 revenue requirement. No
<br /> amounts have been abated under the HIP.
<br /> Costa Mesa 8% 2023-24 $ 10,150,696 3% BID Assessment for 11 participating hotels
<br /> Irvine 8% 2023-24 $ 19,312,601 2%
<br /> Los Alamitos 8% 2024-25 $ 581,033 No
<br /> In November 2024 Measure Y was defeated,and
<br /> Mission Viejo did not increase TOT from 8%to
<br /> Mission Viejo 8% 2024-25 $ 1,181,839 No 12%
<br /> La Habra 0% N/A N/A N/A Does not impose TOT
<br /> Rancho Santa Margarita 0% N/A N/A No Does not impose TOT
<br /> Villa Park 0% N/A N/A N/A No hotels
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