Fill - Free fillable Ten (10) Business Days before the Quarterly Meeting (City of Hardeeville) PDF form

12/2/2020 1

Quarterly Application Submittal Deadlines:

Ten (10) Business Days before the Quarterly Meeting

CITY OF HARDEEVILLE

ACCOMMODATIONS TAX

APPLICATION FOR FUNDS

Purpose:

This form outlines the basic information required by the City of Hardeeville and the City's

Accommodation Tax Committee in making determination for the distribution of funds

generated by the City’s Accommodations Tax. It is imperative that all information

requested in the form is provided just as outlined in its entirety or the application will

not be accepted. Please call the City if you have any questions.

Application Criteria:

Local Accommodations Tax Grants (State Law):

1. To pay, in whole or in part, for the current and future construction, enhancement,

preservation and maintenance of:

• tourism-related buildings, including, but not limited to civic

centers, coliseums, and aquariums

• tourism related cultural, recreational, or historic facilities;

• beach access and re-nourishment

• highways, roads, streets, and bridges providing access to tourist

destinations

• advertisements and promotions related to tourism development

• water and sewer infrastructure to serve tourism-related demand

2. To pay, in whole or in part, for the operation and maintenance of those items

provided for above, including police; fire protection; emergency medical services;

and emergency-preparedness operations directly attendant to those facilities.

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State Accommodations Tax Grants (State Law):

1. As applicable to Hardeeville, the state law (see copy attached and 6-4-10 in particular)

specifies three groups in general which are entitled to receive bed tax funds after other

mandated distributions have been made from the total funds available:

City government: "Based on the estimated percentage of costs directly

attributed to tourists," City expenditures for "the criminal justice system, law

enforcement, fire protection, solid waste collection and health facilities when

required to serve tourists and tourist facilities." See 6-4-10(b) and (b.4).

For Cities, such as Hardeeville, with a high concentration of tourism activity, bed tax also

may be used by the City to provide additional services "to promote tourism and enlarge its

economic benefits through advertising, promotion and providing those facilities and services

which enhance the ability of the City to attract and provide for tourists" beyond those

services normally provided by the City.

Qualified groups advertising and promoting tourism in order to develop

and increase tourism. See 6-4-10(b.1).

Qualified sponsors of arts and cultural events and for construction, maintenance and

operation of facilities for civic and cultural activities. See 6-4-10(b.2 and b.3).

Other precisely specified projects such as parks. See 6-4-10(b.5-8).

2. The law requires that the funds be spent "primarily in the geographical area ... (of

Hardeeville)." See 6-4-10(d). Therefore, the committee will not look with favor

on applications for funds to be spent outside the City or for activities or

enterprises conducted outside the City.

3. Applications must be filed by the publicly announced filing deadline, except that the

Committee may, for extraordinary or emergency reasons which prevent timely filing,

extend the filing deadline; provided, however, that the date for obtaining the application

form shall not be extended except by special Committee action.

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State Accommodations Tax Grants (continued)

Requirements for Tourism-related Expenditures:

As stated above, any money in the Tourism-related Fund must be spent on tourism-

related expenditures. Section 6-4-10(4) (b)-(d) states:

b. The funds received by a county or municipality which has a high concentration

of tourism may be used to provide additional county and municipal services,

including, but not limited to, law enforcement, traffic control, public facilities,

and highway and street maintenance, as well as the continual promotion of

tourism. The funds must not be used as an additional source of revenue to

provide services normally provided by the county or municipality but to

promote tourism and enlarge its economic benefits through advertising,

promotion, and providing those facilities and services which enhance the ability

of the county to attract and provide for tourists.

"Tourism-related expenditures" include:

• advertising and promotion of tourism so as to develop and increase tourist

attendance through the generation of publicity

• promotion of the arts and cultural events

• construction, maintenance, and operation of facilities for civic and cultural

activities including construction and maintenance of access and the nearby roads

and utilities for the facilities

• the criminal justice system, law enforcement, fire protection, solid waste

collection, and health facilities when required to serve tourists and tourist

facilities. This is based on the estimated percentage of costs directly attributed to

tourists.

• public facilities such as restrooms, dressing rooms, parks, and parking lots

• tourist shuttle transportation

• control and repair of waterfront erosion

• operating visitor information centers

c. Allocations to the special fund must be spent by the municipality or county within

two years of receipt. If the allocations are not spent within two years, the

municipality or county is subject to the provisions of Section 6-4-30(6). However,

the time limit may be extended upon the recommendation of the county or

municipality and approval of the South Carolina Accommodations Tax Oversight

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Committee in Section 6-4-30. An extension must include provisions that funds be

committed for a specific project or program.

d. In the expenditure of these funds, counties and municipalities are required to

promote tourism and make tourism-related expenditures primarily in

geographical areas of the county or municipality in which the proceeds of the

tax are collected where it is practical.

Under the statute, in order to qualify as a "tourism-related expenditure" an expenditure must

meet the following two tests:

(1) The expenditure must be used to attract or provide for tourists.

(2) The expenditure cannot be used for an item that would normally be provided by

the county or municipality.

Additionally, if a county or municipality wishes to use tourism-related funds to provide

additional county or municipal services, including, but not limited to, law enforcement, traffic

control, public facilities and highway and street maintenance, the expenditure must also meet

the following three requirements:

(a) the expenditure must be for items that would normally not be provided by the

county (i.e., if the item would be required even if the county or municipality had

no tourist activity, then Tourism-related Funds may not be used to pay for the

expenditure)

(b) the county or municipality must have a high concentration of tourism activity

(c) the amount of the expenditure must be based on the estimated percentage of

costs attributable to tourists

Counties and municipalities that do not have a high concentration of tourism activity may not

use Tourism-related Funds to fund additional county or municipal services.

5

Notes and Guidelines to the Application:

1. Grants from the City of Hardeeville’s Accommodations Tax Committee should be considered

supplementary to the budget of any applicant. The Committee encourages applicants to seek

other funding sources and to develop diversified financial support. Grant requests should

reflect genuine need for the proposed activities. Applicants should carefully assess their own

needs and resources and apply accordingly. Expectation is that organizations would work

toward financial autonomy or other funding sources.

2. All advertising for the City of Hardeeville must incorporate the City’s logo.

3. Grant applications reviewed by the Committee are ranked based on the following priorities:

advertising, festivals, and other events which are used to draw in tourism. The Committee also

gives higher ranking to Bluffton organizations based on SC Code of Law Section 6-4-10 stating

that counties and municipalities are required to promote tourism and tourism-related

expenditures primarily in the geographical areas of the country or municipality in which the

proceeds of the tax are collected where practical.

4. Funding in one quarter or calendar year does not automatically ensure funding in subsequent

quarters or calendar years. Organizations applying for accommodations tax funding must file an

application for each request, each quarter.

5. Certain tourism-related expenditures must be awarded on a "percentage of tourism" basis.

Applicants must be able to substantiate how much of the total expenditure is related to

tourism and must be able to provide the "percentage of tourism" to the total budget of the

project.

6. "Travel" and "Tourism" mean the action and activities of people taking trips outside

their home communities for any purpose, except daily commuting to and from work.

7. The application form (attached) lists, in order, questions that must be addressed and

critical information that is sought by the Committee in each application.

8. No item should be left blank. If a question does not apply to your application, then so note with

the phrase, "Does not apply."

9. A line-item project budget, and the current balance sheet and financial statement(s) must be

supplied by the sponsoring organization, group or individual and appended to the application.

These need not be certified as audited but must be attested to as the organization's official

statement of financial condition.

a. A typical line-item budget for the project for which you will seek funds will separately

list income and expenses. For example:

• income (revenue received from ticket sales, grants, sponsors, sales of

items, and any other related income revenue)

• expenses (salaries, cost of merchandise, supplies, printing

costs, postage, advertising, and other related expenses)

6

b. A typical "current balance sheet" means your organization's most recent fiscal year

reflecting the assets and liabilities of your organization.

c. A typical "financial statement" means an accounting statement of all income and

expenses (profit and loss) of your organization for the most recent fiscal year.

10. A financial history must support any claims of past income or expense performance used

as a basis for financial viability of the project.

11. A form for the accounting of previous funding is attached and should be completed and

submitted at the completion of the event project. As an exception, the final reporting forms

are accepted annually for projects that are ongoing throughout the year with funds requested

each quarter for the same event / project.

12. IF YOU HAVE RECEIVED PREVIOUS FUNDING, YOU SHOULD BE PREPARED

AT THE HEARING TO DISCUSS HOW YOU SPENT THE FUNDS AND WHETHER

OR NOT YOU ACCOMPLISHED THE OBJECT(S) FOR WHICH YOU SOUGHT THE

FUNDS.

13. Applicants MUST be present at the meeting to answer any questions the Committee may have.

No special meetings will be called to process an application.

14. Applicants must reconcile and return a Final Funding Report within 60 days of the date of the

event listed on the application. Failure to do so will prevent any other applications from being

considered by the Committee.

7

Instructions for the Application:

1. Project Name. Give the name of the project. If it has not been named, create a title, which conveys

its purpose, goal or essence of the work required, e.g., "Advertising for _______________."

2. Organization/Sponsor.

a. Requests for funding must be submitted by a non-profit sponsoring organization.

Applications cannot be accepted from individuals, for-profit entities or ad-hoc

committees (SC Attorney General's Opinion 85-12). Proof of non-profit status must

accompany the application.

b. The full name, mailing address and telephone number of a primary and a secondary

"contact" person, given the authority and responsibility to represent the application

before the Committee, must be included on both the title page of the application and

in this section.

3. Description of Project:

a. Describe the project in its totality, or at completion of presently known ultimate stage,

and/or the portion, phase or section of the total project for which funding is now being

applied.

b. The description must state what is intended to be accomplished by Accommodation

Tax funds, the source and amount of other funds to be committed to the project, and

the individuals, organizations or body, which will assume responsibility for the project.

c. Describe coordination that has been completed or will be needed with other organizations,

if they engage in similar activities, or if they will be expected to be the beneficiary of this

project.

d. The "Impact on or Benefit to Tourism" statement is to be supported by data and other

records or history insofar as possible.

e. Simple projects need only indicate the date the project will be initiated and the expected

completion date.

f. Complex projects must provide a task time budget indicating when each major portion is

expected to be started and completed. If certain portions of the task are dependent upon

other factors, (such as seasons, weather, commitment of the other funds, etc.), explain.

g. If permits from any level of government, or prior approval from any quasi-governmental

8

body (such as architectural review body), or outside organization or individual is required,

so state, and state when and how such approval can be expected to be obtained.

h. "Additional Comments" may include statements from organizations or individuals

supporting the need for the projects, its purposes or goals-statements from professional

advisors or consultants supporting any of the plans or data provided in the application;

any other statement or document which is relevant to the application.

4. Cost of Project:

a. Regardless of the cost of a project, each application will be given the same scrutiny as to

how the funds are to be used.

b. List each source and amount of funds required to complete the project, including a source

of additional funds if project is not completed within the cost estimate given in the

application.

c. List the amount of funding for the project which will come specifically from the

application sponsor, organization(s) or individual(s), including the source and value of

any "in-kind" contribution of goods or services which will be contributed to completing

the project.

d. Prior Recipient. Recipient of Accommodations Tax funds must provide a description of

how the funds were used, complete and forward the attached Final Reporting Form to their

application as applicable.

5. Signature. Applications must be signed by a current officer of the applicant organization given

authority to sign contracts by the organization's bylaws, or by the sponsoring individual. Title or

position, if any, should be appended below the signature, along with mailing address and both

office and home telephone numbers.

Proper Form of the Submission

1. A title page should be prepared which provides only the following:

a. name of the project

b. sponsor's name, mailing address and local telephone numbers

c. "contact" name, mailing address and local telephone numbers

d. amount of funds requested (and form of funding, if in any other than one-time cash grant)

e. date of application

2. Supporting documents and data are to be appended at the back of the presentation.

1

ACCOMMODATIONS TAX FUNDS REQUEST APPLICATION

City of Hardeeville, South Carolina

For Office Use Only

Date Received: ________________Time Received: _____________By:_____________________________

Date: ______________Total Project Costs: _______________Total Amount Requested: _______________

Project Name: __________________________________________________________________________

Organization: ___________________________________________________________________________

Sponsor Name: ____________________________________________________________________

Title: ____________________________________________________________________________

Sponsor Address: ___________________________________________________________________

Sponsor Phone: ____________________________________________________________________

Contact Name: ____________________________________________________________________

Title: ____________________________________________________________________________

Contact Address: ___________________________________________________________________

Contact Phone: ____________________________________________________________________

2

Description of Project:

1. General Description:

__________________________________________________________________________________________

2. If arts/cultural activity, give specific description of project (attach additional sheets, if needed):

__________________________________________________________________________________________

3. Impact on or benefit to tourism (if required under the law):

___________________________________________________________________________________

4. Duration of project: Start Date: ______________________ Completion Date: ___________________

5.

Permits required (if any): ____________________________________________________________

6.

Additional Comments:

___________________________________________________________________________________

3

Funding:

1. Source of funds:_______________________________________________________________

___________________________________________________________________________________

2. Have you requested funding from other sources or organizations for this project?

___________________________________________________________________________________

If yes, please list sources and amounts.

____________________________________________________________________________

3. Contributions to the project by the sponsoring organization:

____________________________________________________________________________

Financial Information (ADHERE TO STRICTLY):

1.

A line-item budget of the project. (EXAMPLE)

Line Items

Requested

Approved

Expended

Reimbursement to the

City

Security

$750.00

$700.00

$50.00

Food

2,500.00

3,200.00

0.00

Advertising

5,200.00

4,550.00

650.00

Total

8,450.00

700.00

2.

Most recent fiscal year balance sheet and profit and loss accounting statement.

4

Financial Guarantees:

Provide a copy of official minutes wherein the sponsoring organization approves the project and

commits the organization to financial responsibility for carrying it out to the stage of completion

contemplated in the application, should funding be approved.

Prior Recipients Report: (If you received prior ATAX funds) Attach additional sheets, if needed

1. How did you use the funds?

________________________________________________________________________________

2. What impact did this have on the community or benefit tourism? Describe how tourism

statistics were captured.

_______________________________________________________________________________________

3. Provide the previous two years and current budgets.

4. Include the total annual funding received each year that you applied.

Additional Comments: (Attach additional sheets, if needed)

___________________________________________________________________________________

Signature:__________________________________________________Date: ____________________

5

APPLICATION FINAL CHECKLIST

(Complete and return this list with the application)

The application is being filed by the deadline as indicated in this application packet.

We have reviewed and followed the application guidelines.

We are submitting one (1) complete hard copy of the application and one (1) complete electronic

copy of the application.

We will be prepared to make a verbal presentation to the Committee and answer questions when

we are scheduled to do so.

We did not bind the application (NO BOOKS or BINDERS).

1

ACCOMMODATION TAX FUNDING FINAL REPORT

You may record information directly on this form or create a separate

document for more detailed responses.

PROJECT INFORMATION:

Organization Name: ________________________________________________________________

Project Name: ____________________________________________________________________

Contact Name: ____________________________________________________________________

PROJECT COMPLETION:

Were you able to complete the project as stated in your original application? ___________________

If no, state discrepancies: ____________________________________________________________

_________________________________________________________________________________

PROJECT SUCCESS:

Please share any additional comments regarding the project (e.g., lessons learned, successes,

problems encountered, etc.)

_________________________________________________________________________________

2

PROJECT ATTENDANCE:

Record numbers in table below. Numbers are to reflect attendance and funds received for projects for

both the current and previous periods.

Prior Period Current Period

Total budget of event/project

Amount funded by City of Hardeeville

Amount funded by other sources

Total attendance

Total tourists

METHODS:

Please describe the methods used to capture the attendance data listed above (e.g., license plates,

surveys, zip codes, etc.)

__________________________________________________________________________________

3

PROJECT BUDGET:

Please attach report indicating project expenses compared to budget for the current grant.

ORGANIZATIONAL SIGNATURE:

Provide signature of official within organization, verifying accuracy of above statements.

Name: _____________________________________________________________________________

Title: ______________________________________________________________________________

Signature: __________________________________________________________________________

Date: ______________________________________________________________________________

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