The Amarillo Convention and Visitors Bureau: a City-created, hotel-tax-funded nonprofit (2020-2026)

Sep 8, 2020 · Origin

Council creates the Amarillo Convention and Visitors Bureau, Inc., 5-0

The City Council voted 5-0 for Resolution No. 09-08-20-1, creating the Amarillo Convention and Visitors Bureau, Inc. and approving its Articles of Incorporation. The minutes say the articles establish the CVB as an independent non-profit entity with a budget approved annually by the City Council and a council-appointed board of nine voting and two ex-officio members, a smaller board than the Convention and Visitor Council it replaced.^[1]

Kashion Smith

• Budget & taxes
• Leadership & governance
• Votes & elections

• ✓ Verified

  On September 8, 2020 the council voted 5-0 (Mayor Ginger Nelson and Councilmembers Elaine Hays, Freda Powell, Eddy Sauer and Howard Smith) for Resolution No. 09-08-20-1, "creating the Amarillo Convention and Visitors Bureau, Inc.," on Powell's motion seconded by Smith. The item was presented by Assistant City Manager Floyd Hartman and Kashion Smith. ^[1]

• ✓ Verified

  The minutes state the articles "would establish the CVB as an independent non-profit entity with a budget to be approved annually by the Amarillo City Council" and a council-appointed board of "nine (9) voting members and two (2) ex-officio members," with staggered initial terms ending in 2021, 2022 and 2023 and three-year terms after that. Mayor Nelson said the CVB "would be a reduction in the number of board members" compared with the Convention and Visitor Council. ^[1]

• ✓ Verified

  At the CVB's first meetings Smith said the building was "no longer referred to as the Chamber, but now as the Bivins Mansion," and board president Angela Knapp Eggers said that "since the CVB is now separate from the Chamber," two Chamber representatives would leave the director search committee. A July 2024 board work session reviewed "the history of the ACVB beginning in 1977 as a department of the Chamber of Commerce." ^[2][3]

Sep 22, 2020 · Starting point

Council approves the CVB's hotel-tax agreement, office lease and 2020/21 budget

The council's consent agenda, approved 4-0, included an agreement authorizing the CVB to spend hotel occupancy tax funds and a five-year office and storage lease from the City with a five-year renewal. The council then voted 5-0 on the CVB's 2020/2021 budget and Resolution No. 09-22-20-7, approving the expenditure of hotel occupancy tax revenue by the bureau for the fiscal year.^[4]

Laura StorrsKashion Smith

• Budget & taxes
• Debt & financing
• Leadership & governance
• Votes & elections

• ✓ Verified

  Consent items 2N and 2O on September 22, 2020 were a lease of office and storage space from the City to the CVB, "a five-year agreement with a five-year renewable," and an agreement between the City and the CVB that "authorizes the CVB to spend hotel occupancy tax funds." The consent agenda passed 4-0 before Mayor Nelson arrived. ^[4]

• ✓ Verified

  The council voted 5-0 on item 3J, approving the 2020/2021 CVB budget "funded through a tax levied upon hotel occupancy," presented by Laura Storrs and Kashion Smith, and 5-0 on item 3M, Resolution No. 09-22-20-7, "approving expenditure of hotel occupancy tax revenue by the Amarillo Convention and Visitors Bureau, Inc." for the 2020-21 fiscal year. The minutes do not state the budget amount. ^[4]

Oct 1, 2020 · Related development

First CVB board meeting names an interim director and accepts the City agreements

At its first meeting the CVB board elected officers, voted 7-2 to name Kashion Smith interim executive director, and unanimously accepted a lease for space in the Bivins Mansion, an agreement for City accounting, legal, investment and management services on the City's financial system, and the agreement authorizing the CVB to administer hotel-motel occupancy tax money. Reviewing the 2020/21 budget, Smith said deep cuts had been made and that previous deferments on payments for Hodgetown had depleted the bureau's reserves. In January 2021 the board named Smith executive director.^[2][5]

Kashion Smith

• Budget & taxes
• Downtown & development
• Leadership & governance

• ✓ Verified

  On October 1, 2020 the board voted to name Kashion Smith interim executive director, with seven members in favor and two against. The minutes say it "was also thought best to wait to name an Executive Director until after the civic center expansion vote." On January 27, 2021 the board voted unanimously, on the hiring committee's motion, to name Smith executive director. ^[2][5]

• ✓ Verified

  The board unanimously accepted three agreements with the City: the Bivins Mansion lease; an agreement "for the provision of accounting, investment and management information services utilizing the City's financial accounting and reporting system and following the City's fiscal year"; and an agreement that "authorizes the CVB to act as administrator of the hotel-motel room occupancy tax money collected." ^[2]

• ✓ Verified

  Kashion Smith, CVB interim executive director: Reviewing the 2020/21 budget, which the previous Convention and Visitor Council board had approved, Smith said "deep cuts have had to be made," that "next year's projected budget of $880,000 may go up," and that "previous deferments on payments for Hodgetown have depleted our reserves." The minutes do not give the deferred amounts. ^[2]

• ✓ Verified

  Later minutes refer to the bureau's annual debt payment without always naming it: in August 2022 Smith said "our Hodgetown payment has been made"; in October 2022 the finance director said reserves would be slightly over $1 million "after our bond payment"; in January 2024 a line "for the bond payment" was added to the hotel tax collections report; and in April 2024 the bureau's hotel tax disbursements were described as "our portion of the HOT collections minus the debt service." ^[6][7][8][9]

May 26, 2021 · Related development

City finance staff report a $659,229 negative hotel-tax carryforward in the CVB budget

Assistant City Manager Laura Storrs told the board that FY2019/20 available funds at September 30, 2020 were $521,360 and the carryforward from the City hotel tax was $659,229, and that the FY2020/21 budget of $1,284,780 included a $1,050,000 debt service payment and the $659,229 negative carryforward. She said an RFP was going out for a third-party hotel tax administrator. The board also approved asking the City for $810,000 in relief funding for operations.^[10]

Laura StorrsKashion Smith

• Budget & taxes
• Debt & financing
• Federal & state funds

• ✓ Verified

  Laura Storrs, Assistant City Manager: Storrs reported that "the FY 2019/20 actual results for available funds as of 9/30/2020 was $521,360. The carryforward from the city HOT was $659,229," and that "the budget for next fiscal year is $1,284,780 which includes $1,050,000 of debt service payment and $659,229 negative carryforward from the previous fiscal year." The minutes do not say which debt the $1,050,000 payment serves. ^[10]

  Available funds fy2020

  $521,360

  Negative carryforward

  $659,229

  Budget fy2021

  $1,284,780

  Debt service

  $1,050,000

• ✓ Verified

  Smith said that "due to our lack of history, we do not qualify for federal relief," that a letter requesting relief funding had gone to the City Council, and that "a request has been made for $810,000 for our operating fund," with a second request planned for arts grants and gateway signage totaling $1.8 to $2 million. The board approved the request unanimously. ^[10]

  Relief request

  $810,000

• ✓ Verified

  In February 2022 the CVB's finance director explained that the budget "works off the projected amount of HOT one year, the second year is based on the collected amount, and the third year is what we actually receive after the annual audit is completed." In November 2022 she projected $1.4 million in reserves for 2023/24 pending the final audit, which Smith said would let the bureau "operate from an actual budget instead of a projected budget." ^[11][12]

Aug 25, 2021 · Context

CVB told it qualifies for $350,000 of federal relief money; board approves 2021/22 budget

Smith said the bureau's original relief request was $810,000 and that it qualified for $350,000 for lost revenue; the board approved the proposed expenditures and the 2021/22 budget. The council approved the budget in September and, in November 2021, a budget amendment that the CVB minutes describe as taking $250,000 from its reserves. The CVB reported in May 2022 that it had received the ARPA funds.^{[13][14][15][16][17]}

Kashion Smith

• Budget & taxes
• Votes & elections
• Federal & state funds

• ✓ Verified

  On August 25, 2021 Smith said "our original request was $810,000 and we qualify for $350,000 for lost revenue," and the board approved the proposed expenditures. In July 2021 Storrs had said the amount would likely be less than requested "due to strict eligibility requirements." On May 25, 2022 the finance director reported "we have received the ARPA funds and that the City has corrected the overpayment"; the minutes do not state the amount received or the overpayment. ^[13][18][17]

  Requested

  $810,000

  Qualified

  $350,000

• ✓ Verified

  On November 9, 2021 the council approved on first reading, 5-0, Ordinance No. 7940 amending the CVB's 2021/2022 budget, presented by Smith. At the CVB board meeting on November 17, Smith reported that the council "approved our budget amendment of taking $250,000 from our reserves" and said a second ARPA request would follow. The council minutes do not state the amount. ^[16][15]

Nov 16, 2022 · Context

CVB announces IRS approval as a 501(c)(3) organization

Smith announced that the bureau's application had been approved and that it was now a 501(c)(3) entity. The board had voted in November 2020 to apply for that status and in October 2022 approved wording the IRS requested in its Certificate of Formation. In February 2023 the board voted to also pursue 501(c)(6) status.^{[12][19][7][20]}

Kashion Smith

• Budget & taxes
• Leadership & governance

• ✓ Verified

  On November 4, 2020 the board voted unanimously to apply as a 501(c)(3) organization. On October 26, 2022 it approved wording the IRS had asked to be added to the Certificate of Formation, that the organization "is organized exclusively for charitable, religious, educational, and scientific purposes." On November 16, 2022 Smith "announced that our application has been approved and we are now a 501(c)(3) entity." ^[19][7][12]

• ✓ Verified

  On February 22, 2023 the board voted unanimously to pursue 501(c)(6) status, which Smith said would open revenue streams such as dues from surrounding counties for the film commission. In February 2024 Smith told the board she would present to the City Council on March 12 "the changes the CVB is making while moving operations under the 501(c)6." ^[20][21]

Sep 27, 2023 · Related development

CVB adopts its own financial policies ahead of taking fiscal duties from the City on October 1

Smith said a financial assessment by CFO By Design was done "in preparation to pull fiscal responsibility from the City by October 1." The board adopted a transparency policy, financial policies and procedures (the executive director may approve adjustments and unbudgeted expenses up to $15,000), and a reserve and investment strategy, and moved accounting and payroll to its own software. In November 2023 Smith said the bureau could now operate from cash on hand rather than projections. Earlier in 2023 staff had reported budget cuts of almost $400,000 because hotel tax collections did not meet projections.^[22][23][24]

Kashion Smith

• Budget & taxes
• Leadership & governance
• Audits & oversight

• ✓ Verified

  The minutes record that the CFO By Design assessment was done "in preparation to pull fiscal responsibility from the City by October 1," and that its representative met with CVB staff, board members and City accounting staff. The board unanimously adopted a transparency policy (posting minutes, meeting notices, staff and board contacts, audited financial statements and the annual budget online), financial policies and procedures, and a reserve and investment strategy. ^[22]

• ✓ Verified

  On November 15, 2023 Smith said "in the past our budget was based on projections. We have now reached the point that we can operate from cash on hand," with three bank accounts for investments, checking and revenue; the revenue account is for non-hotel-tax money such as board donations, sponsorships and merchandise sales. ^[23]

• ✓ Verified

  On July 26, 2023 the finance director said the May meeting had covered "budget cuts of almost $400,000 since HOT collections did not meet projections." The board approved a 2023/24 budget in August 2023; the minutes say "our contracted budget for FY 2023.24 is $2.6 million." ^[24][25]

Oct 23, 2024 · Related development

CVB policy change requires City Council approval of its budget and of spending over $50,000

The board approved financial policy wording under which the board "and the Amarillo City Council" approve the fiscal year budget, and "Board of Directors and Amarillo City Council approval is required for all expenditures over 50,000." The CVB's director of finance reported fiscal 2023/24 actuals of $2.98 million in revenue, $2.41 million in hotel tax funds and $2.35 million in expenditures. The council reviewed the CVB's financial policies at a February 25, 2025 work session.^[26][27][28]

• Budget & taxes
• Leadership & governance

• ✓ Verified

  The October 23, 2024 minutes record the proposed change from "approves the fiscal year budget on an annual basis" to "and the Amarillo City Council, approves the fiscal year budget on an annual basis," and from "Board of Directors approval required for all expenditures over 50,000" to "Board of Directors and Amarillo City Council approval is required for all expenditures over 50,000." The board approved it. The minutes do not say what prompted the change. ^[26]

• ✓ Verified

  The fiscal 2023/24 financial report shows expenditures of $2.35 million, hotel tax funds of $2.41 million, revenue of $2.98 million, net revenue excluding interest of $635,343, and $132,489 available to move to reserves. ^[26]

  Expenditures

  $2,350,000

  Hot funds

  $2,410,000

  Revenue

  $2,980,000

• ✓ Verified

  On October 8, 2024 the council voted 4-0 for Resolution No. 10-08-24-4, amending the CVB's 2024-2025 budget to approve a sponsorship to the Amarillo Wranglers. Its February 25, 2025 agenda included a discussion item, "Convention and Visitors Bureau Financial Policies and Procedures"; on February 26, 2025 Smith told the CVB board the council "reviewed the changes to the financial policy" with no feedback indicating changes were needed. ^[29][27][28]

Jan 22, 2025 · Related development

CVB picks JLL for a tourism master plan and sets aside $100,000 from reserves; council approves

After two bids, the board chose JLL to write a 20-plus-year tourism master plan and voted to take $100,000 from reserves for it. On February 25, 2025 the council voted 4-0 for Resolution No. 02-25-25-5, amending the CVB's 2024-25 budget to approve professional services for the plan.^{[30][31][27][28]}

Kashion SmithJLL

• Budget & taxes
• Contracts & procurement
• Votes & elections

• ✓ Verified

  In November 2024 the CVB reported two RFP responses with bids, from CSL and JLL, and one no-bid, for a plan "to develop 20 plus year plan to guide tourism growth in Amarillo." On January 22, 2025 the board approved JLL and voted to take $100,000 from reserves for the plan. The minutes do not state JLL's contract price. ^[31][30]

  Reserves committed

  $100,000

• ✓ Verified

  On February 25, 2025 the council voted 4-0 (Cole Stanley, Josh Craft, Don Tipps, Les Simpson) for Resolution No. 02-25-25-5, "amending the budget of the Amarillo Convention and Visitor's Bureau, Inc. for the 2024-2025 fiscal year; approving professional services to create a Tourism Master Plan," presented by Kashion Smith. ^[27]

Aug 27, 2025 · Context

CVB adopts a 2025/26 budget drawing $230,967 from reserves for the Route 66 centennial

The board approved a 2025/26 budget with $2,646,788 in budgeted revenue and $2,798,218 in total estimated revenue, $3,029,185.05 in estimated expenses, and a request to use $230,967 of reserves for centennial-year Route 66 work, leaving a projected $2.06 million in reserves. Advertising was the second-largest line at $689,000 after administration at $1,375,998. Smith reported in September that the council had passed the budget.^[32][33]

Kashion Smith

• Budget & taxes
• Downtown & development

• ✓ Verified

  The August 27, 2025 minutes list budgeted revenue of $2,646,788 ("approx. 3% up from the 2024.25 actuals"), total estimated revenue of $2,798,218 not including a $230,967 reserves request, and total estimated expenses of $3,029,185.05, led by administration ($1,375,998) and advertising ($689,000). After the Tourism Master Plan commitment and the new request, projected reserves are $2.06 million. The board approved the budget. ^[32]

  Budgeted revenue

  $2,646,788

  Total estimated revenue

  $2,798,218

  Estimated expenses

  $3,029,185

  Reserves request

  $230,967

• ✓ Verified

  The board set its required 90-day reserve at $700,000 for 2024/25 (August 28, 2024) and at $750,000 for 2025/26, against 90 days of expenses of $746,922 (September 24, 2025). Smith reported on September 24, 2025 that the council had passed the 2025-26 budget. ^[34][33]

  Reserve policy fy2025

  $700,000

  Reserve policy fy2026

  $750,000

• ✓ Verified

  The unaudited 2024-25 year-end report presented November 19, 2025 lists expenditures of $2.4 million against $2.68 million budgeted, hotel tax funds of $2.62 million against $2.48 million budgeted, and revenue of $2.81 million against $2.69 million budgeted. Fourth-quarter hotel tax collections were $114,085 above City projections, and the CVB's portion $48,893.57 above. ^[35]

  Expenditures

  $2,400,000

  Hot funds

  $2,620,000

  Revenue

  $2,810,000

Sep 24, 2025 · Context

City Auditor tells CVB board the Azavar hotel audit contract was canceled and audits moved in-house

City Auditor Uneill Gerber told the board that "after many issues with the contract with Azavar, the contract was canceled" and the City had taken over hotel audits in house. Earlier minutes record the City seeking a third-party hotel tax administrator (2021), the expiration of the Avenue Insight (formerly Muniservices) contract and Avenue cutting off hotel remittances sooner than expected (2022), hotel audits planned in two rounds of 45 and 42 hotels (February 2023), and Azavar working on cleaning up hotel tax reports (June 2023).^{[33][10][11][36][37][38]}

Azavar Audit Solutions Inc

• Budget & taxes
• Contracts & procurement
• Audits & oversight

• ✓ Verified

  Uneill Gerber, City Auditor: The September 24, 2025 minutes record City Auditor Uneill Gerber's update: "After many issues with the contract with Azavar, the contract was canceled. The City of Amarillo has taken over hotel audits in house." The minutes do not describe the issues or give the cancellation date. ^[33]

• ✓ Verified

  The City's check register records 46 payments to Azavar Audit Solutions Inc totaling $255,255.40 between 2022-08-01 and 2026-06-11, including $37,120.40 in fiscal 2026. The register does not tie payments to the hotel audit contract or to specific services. ^[39]

  Register total

  $255,255

  Fy2026

  $37,120

  See the payments in the check register →

• ✓ Verified

  Storrs said in May 2021 that "an RFP is going out for a third-party administrator of the HOT" and that it "may be possible to apply penalties and interest for back payments." In February 2022 a board member reported that "the contract with Avenue Insight, formerly Muniservices, has expired and a new contract is now in procurement," and in June 2022 City Finance Director Debbie Reid said Avenue "cut off hotel remittance of HOT sooner than expected." In February 2023 Smith said hotel audits would be "conducted in two rounds with 45 hotels in the first round, 42 in the second"; in June 2023 she said "Azavar is working on cleaning up the reports." ^{[10][11][36][37][38]}

• ✓ Verified

  In July 2021 Storrs said 153 letters had been sent on February 26 to owners of 187 short-term rental properties asking them to begin remitting hotel occupancy tax, and six properties had responded; in November 2021 Smith said about 200 short-term rentals existed, seven of them paying voluntarily, and the board agreed to let the City handle follow-up. ^[18][15]

Mar 25, 2026 · Resolution

CVB board adopts "The Long Trail," a 10-year visitor economy plan anchored on a Civic Center district

The board unanimously adopted "The Long Trail: Amarillo's 10 Year Plan for the Visitor Economy," prepared by JLL. Its three priorities are community alignment, an expanded event and experience ecosystem, and "the future development of the Amarillo Civic Center District as a catalytic anchor"; it schedules Civic Center feasibility and district visioning in years 1-3 and Civic Center improvements or redevelopment in years 4-7. The minutes say the plan's measures are aligned with the statutory uses of hotel occupancy tax and that mentions of the Civic Center were "softened" but not removed.^[40][41]

Kashion SmithJLL

• Budget & taxes
• City buildings
• Contracts & procurement

• ✓ Verified

  On March 25, 2026 Jason Fenton moved to adopt "The Long Trail: Amarillo's 10 Year Plan for the Visitor Economy"; the minutes say it "passed with a unanimous board vote." The plan's three priorities are "community alignment, an expanded event and experience ecosystem, and addressing the future development of the Amarillo Civic Center District as a catalytic anchor." ^[40]

• ✓ Verified

  The minutes say "we softened how many times the Civic Center is mentioned, but we did not take it out fully to ensure the community understands we have transparency," and describe a shift "away from a focus on conventions" toward uses that benefit both the community and visitors. They schedule "completion of Civic Center feasibility and district visioning" in years 1-3 and say "Civic Center improvements or redevelopment should move into execution" in years 4-7. ^[40]

• ✓ Verified

  At the February 27, 2026 presentation the plan was described as "expressly aligned with the allowable uses of hotel occupancy tax revenues under Texas statute," including "development and improvement of tourism-related facilities, including the Civic Center that are directly tied to visitor activity," and as addressing "local skepticism around visitor taxes and major investments." The minutes do not give a cost estimate for any Civic Center work. ^[41]