Cannon Beach Presentation

City of Mesa — City Council (2026-09-14)

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Cannon Beach 
Hotel.
Jaye O’Donnell, Economic Development Director
Sarah Steadman, Assistant City Attorney
August 13, 2026

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Purpose.
The proposed Cannon Beach Hotel 
project will consist of an upscale hotel 
with a minimum of 130 rooms and 
various amenities, including a roof top 
deck and event space, ground level pool, 
hot tub, and lawn area, a bar and lounge 
connected to an outdoor terrace 
overlooking the surf pool, and an 
upscale or upscale casual, full-service 
restaurant consisting of a minimum of 
7,000 square feet of indoor and outdoor 
space.
We will be discussing major terms and 
conditions for a proposed development 
agreement to provide developer with a 
retail sales tax incentive for the 
reimbursement of public infrastructure 
along Warner Road.

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Location.
South of Warner Road and 
on the east side of S. Power 
Road
Total site is approximately 
35.61 acres
Hotel site is approximately 
1.32 acres

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Cannon Beach Hotel.
PROPOSED DA
DA Project Area = Only (1.32 +/-
acres) for Hotel Development, 
property owned by Cannon Beach 
Hotel LLC
Tax Reimbursement for Public 
Infrastructure for the Hotel and 
Restaurant
N

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Overview of DA Structure.
Reimbursement of taxes up to $950,000 for dedicated public infrastructure if Developer 
completes all the following conditions precedent:
• 18 months from DA effective date to obtain building permits for public infrastructure
• 36 months from DA effective date to complete public infrastructure which must be designed, 
bid, and built per applicable law, including A.R.S. Title 34
• Dedication of the public infrastructure (City)
• Required dedications of right of way to City prior to dedication of public infrastructure
• Upscale hotel (currently a planned Tapestry by Hilton) must complete construction and be 
open to the public within 36 months of the effective date of the DA 
Reimbursement for public infrastructure using portions of the Construction Sales Tax and Retail 
Sales Tax generated by the Hotel and Restaurant

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Infrastructure for Reimbursement.
PROPOSED PROPERTY
Requires public infrastructure on 
Warner Road that includes:
• Pavement and Turn Lanes
• Curb and Gutter
• Sidewalks and Landscaping
• Driveways and Streetlights
• Storm Drain, Retention, Retaining 
Wall
• Signing and Striping
• Staking and Testing

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Construction Tax Incentive.
• Eligible Construction Tax: 100% of the 1.2% non-dedicated general fund sales taxes received 
by City for Construction Contracting for the Hotel and Restaurant
• One-time payment of Eligible Construction Tax collected from the Effective Date of DA 
through the date completion of construction of the Hotel and Restaurant (C of O issued)
• Subject to the maximum reimbursement cap of $950,000

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Retail Sales Tax Incentive.
• Eligible Sales Tax: 50% of the 1.2% non-dedicated general fund sales taxes 
received by City for taxable activities for the hotel and restaurant 
• Requires Completion of the Conditions Precedent
• Economic Incentive Period: 10-year period beginning on the date of 
completion of construction of the Hotel and Restaurant (C of O issued)
• Sales tax rebate will be made four times per year
• Subject to the maximum reimbursement cap of $950,000

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Statutory Requirements: Findings &
Economic Impact Analysis.
•
Per A.R.S. § 9-500.11, Council Must Find:
o The proposed sales tax incentive (project) will raise more revenues than the amount of the incentive 
(reimbursement) during the term of the agreement; and 
o Development would not locate in Mesa in the same time, place or manner in the absence of a tax incentive.
•
Statute requires independent third-party review of the Council findings
•
A.R.S. § 42-6010 requires that construction and sales tax incentives offered to retail businesses be 
provided only as reimbursement for public infrastructure dedicated to, and accepted and controlled upon 
completion of the project by the City.
•
Two Council Meetings Required 
o Notice of Intent Resolution
o Resolutions for approval of the Development Agreement and the Council findings (requires a 2/3 vote of the 
Council)

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Third Party Economic 
Impact Analysis.
•
Performed by Applied Economics
•
Includes economic analysis and impact summary with projected sales tax, City tax 
revenues, public improvements, total economic impact, job creation, annual labor income, 
and construction activity
•
Revenues to the City: The project would general a significantly greater amount of sales tax 
revenues than the total amount of the rebate
•
Final analysis report will be provided to City Council in conjunction with the resolution 
requiring the City Council findings.

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Next Steps.
August 17, 2026 City Council Meeting
o Notice of Intent Resolution
September 14, 2026 City Council Meeting
o Development Agreement Resolution
o City Council Findings Resolution