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Business Improvement District
The Business Improvement District was established in 2001 to fund activities that promote tourism and related tourist events. The funds are generated from a 2% assessment on hotel room receipts and their use is restricted by state law and the resolution approved by the Council to authorize the District. One half of the proceeds are allocated to the Laguna Beach Visitors and Conference Bureau and the other half is distributed equally among the Arts Commission Special Programs, Cultural Arts Funding, Laguna Art Museum, Laguna Playhouse, and the Laguna College of Art & Design. The District must be renewed annually through a public hearing and protest vote process involving each lodging establishment in the city.