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27E Lodging Tax Special Revenue FundLodging Tax Special Revenue Fund This fund is used to account for lodging taxes submitted by the two hotels in the City and the disbursement of those funds. Ordinance No. 612 was passed in September 2016 and started collection of funds in January, 2017. The fee was collected to help promote tourism to the City of Golden Valley. In 2022, the funds will be used for a branding program and carry forward to 2023. COVID-19 has impacted the lodging tax. CITY OF GOLDEN VALLEY 2022 - 2023 OPERATING BUDGET DIVISION: Lodging Tax (2050) PROGRAM: Lodging Tax Collected (2050) OBJECT DESCRIPTION 2019 2020 2021 ACTUAL ACTUAL ADOPTED 2021 ESTIMATED 2022 CONCEPT 2022 ADOPTED 2023 CONCEPT Supplies and Services 6340 Professional Services $0 $0 $25,000 $0 $25,000 $0 $75,000 7110 Transfers to General Fund - - - - - - TOTAL Supplies and Services 0 0 25,000 0 25,000 0 75,000 TOTALS $0 $0 $25,000 $0 $25,000 $0 $75,000 CITY OF GOLDEN VALLEY LODGING TAX FUND REVENUE DETAIL Actual 2019 Actual 2020 Adopted 2021 Estimated 2021 Concept 2022 Adopted 2022 Concept 2023 Percent Percent Percent Percent Percent Percent Percent Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Lodging Tax Collected $9,256 94.3 % $0 0.0 % $8,000 100.0 % $3,320 94.3 % $10,000 98.0 % $7,500 98.7 % $9,700 99.0 Interest Earnings 557 5.7 % 533 100.0 % 0 0.0 % 200 5.7 % 200 2.0 % 100 1.3 % 100 1.0 TOTALS $9,813 100.0 % $533 100.0 % $8,000 100.0 % $3,520 100.0 % $10,200 100.0 % $7,600 100.0 % $9,800 100.0 CITY OF GOLDEN VALLEY LODGING TAX FUND BALANCE ANALYSIS Fund Balance @ 01/01/21 Estimated Revenue - 2021 $3,520 Estimated Expenses - 2021 0 Excess of Revenue Over (Under) Expenses Estimated Fund Balance @ 12/31/21 Adopted Revenue - 2022 7,600 Adopted Expenses - 2022 0 Excess of Revenue Over (Under) Expenses Projected Fund Balance @ 12/31/22 Concept Revenue - 2023 34,800 Concept Expenses - 2023 75,000 $30,169 3,520 $33,689 $41,289 Excess of Revenue Over (Under) Expenses (40,200) Projected Fund Balance @ 12/31/23 $1,089