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CTA reports transient occupancy tax ahead of budget and prior year for November and December
Summary
Visit Carson City reported transient occupancy tax (TOT) receipts above budget and above the prior year in November and December; November set a record and staff noted room closures at three properties reducing available room nights.
At the Feb. 10, 2025 meeting, the Carson City Culture and Tourism Authority reviewed its transient occupancy tax (TOT) actuals versus forecast.
David Peterson, executive director of Visit Carson City, said November TOT came in about 15% ahead of budget and just under 14% ahead of November 2023, recording an all‑time monthly high of about $1,954,000. For December, staff projected approximately $1,774,000 — roughly 7% ahead of that month’s budget and just under 6% ahead of December 2023, according to Peterson.
Peterson said three properties were undergoing renovations and taken offline for periods in November and December, reducing available inventory by “over 100 rooms,” a figure he described as his recollection rather than a precise count. Chair Mike Jones noted two properties went offline in September and a third began work in December; Peterson confirmed two properties were down in November and three properties down in December.
Overall for fiscal year 2025, Visit Carson City reported being about 4.4% ahead of budget year‑to‑date and roughly 1.3% ahead of fiscal 2024 actuals, according to the materials presented at the meeting and Peterson’s summary.
No board action was taken on the TOT report; it was presented as an informational item.
