Council

25 July 2023

Council

25 July 2023

Council

25 July 2023

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Councillor Interest Register

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Executive Leadership Team Interest Register

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Council

25 July 2023

Council

25 July 2023

Council

25 July 2023

Title

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Minutes of Ordinary Council meeting  held on 27 June 2023

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Council

25 July 2023

IN ATTENDANCE

Sandy Graham (Chief Executive Officer), Robert West (General Manager Corporate and Quality), Claire Austin (General Manager Customer and Regulatory), Simon Pickford (General Manager Community Services), Simon Drew (General Manager Infrastructure and Development), John Christie (Manager Enterprise Dunedin), Carolyn Allan (Senior Management Accountant), Jeanine Benson (Group Manager Transport), David Ward (Group Manager 3 Waters), Nadia McKenzie (In-House Legal Counsel), Vicki Kestila (Masters Games Manager) and Clare Sullivan (Principal Committee Advisor).

Moved (Mayor Jules Radich/Cr Cherry Lucas):

That the Council:

a)         Notes the Elected Members' Interest Register; and

b)        Confirms the proposed management plan for Elected Members' Interests.

c)         Notes the proposed management plan for the Executive Leadership Team’s Interests.

Motion carried (CNL/2023/141)

5.1       Ordinary Council meeting - 30 May 2023

Moved (Cr David Benson-Pope/Cr Steve Walker):

That the Council:

a)         Confirms the public part of the minutes of the Ordinary Council meeting held on 30 May 2023 as a correct record.

Motion carried (CNL/2023/142)

5.2       Extraordinary Council meeting - 6 June 2023

Moved (Cr Sophie Barker/Cr Cherry Lucas):

That the Council:

a)         Confirms the public part of the minutes of the Extraordinary Council meeting held on 06 June 2023 as a correct record.

Motion carried (CNL/2023/143)

6          Actions From Resolutions of Council Meetings

A report from Civic provided an update on the implementations of resolutions made at Council meetings. 

Moved (Mayor Jules Radich/Cr Steve Walker):

That the Council:

a)         Notes the Open and Completed Actions from resolutions of Council meetings as attached.

Motion carried (CNL/2023/144)

7          Forward Work Programme for Council - June 2023

A report from Civic provided the updated forward work programme for the 2022-2023 year. 

The Chief Executive Officer (Sandy Graham) spoke to the report and responded to questions.

Moved (Mayor Jules Radich/Cr Bill Acklin):

That the Council:

a)     Notes the updated Council forward work programme as shown in Attachment A.

Motion carried (CNL/2023/145)

8          He Tohu Huarahi Māori bilingual traffic signs - Submission

A report from Transport sought approval for a submission on Waka Kotahi consultation for the draft Land Transport Rule: Traffic Control Devices (Bilingual signs) Amendment (2023).

The General Manager Infrastructure and Development (Simon Drew) and Group Manager Transport (Jeanine Benson) spoke to the report and responded to questions on bilingual signage in other countries, possible safety concerns and the placement of Te Reo on the signs.

Cr Carmen Houlahan left the meeting at 10.53 am and returned at 10.56 am.

Moved (Cr David Benson-Pope/Cr Christine Garey):

That the Council:

a)         Approves the draft submission on the Land Transport Rule: Traffic Control Devices (Bilingual signs) Amendment (2023).

b)         Authorises the Chief Executive to make any minor editorial changes to the submission if required.

Division

The Council voted by division

For:                 Crs Bill Acklin, Sophie Barker, David Benson-Pope, Christine Garey, Kevin Gilbert, Carmen Houlahan, Marie Laufiso, Cherry Lucas, Mandy Mayhem, Steve Walker, Brent Weatherall, Andrew Whiley and Mayor Jules Radich (13).

Against:         Nil

Abstained:   Nil

The division was declared CARRIED by 13 votes to 0

             Motion carried (CNL/2023/146)

9          Three Waters Reform Update and Submission on Water Services Entities Amendment Bill

A report from the Executive Leadership Team and Legal provided an update to Council on Affordable Water Reform (previously called Three Waters Reform);

The report summarised the Water Services Entities Amendment Bill and sought a delegation to authorise the Council's Chief Executive Officer, in consultation with the Chair of the Infrastructure Services Committee, to (i) prepare a draft submission to Parliament’s Select Committee on the WSEs Amendment Bill; and (ii) send the finalised submission to the Select Committee.

The Chief Executive Officer (Sandy Graham), General Manager Infrastructure and Development (Simon Drew), Group Manager 3 Waters (David Ward) and In-House Legal Counsel (Nadia McKenzie) spoke to the report and responded to questions on the submission process and content.  It was noted that the submission would be forwarded to Councillors prior to being submitted.

Moved (Mayor Jules Radich/Cr Carmen Houlahan):

That the Council:

a)     Notes the update on Affordable Water Reform (previously called Three Waters Reform).

b)     Delegates authority to the Council's Chief Executive Officer, in consultation with the Chair of the Infrastructure Services Committee, to (i) prepare a draft submission to Parliament’s Select Committee on the WSEs Amendment Bill; and (ii) send the finalised submission to the Select Committee.

c)     Authorises the Chair of Infrastructures Services (or his delegate) to speak to the submission.

Motion carried (CNL/2023/147)

10        New Zealand Masters Games Deed of Variation

A report from Events and the Community Development Team presented a Deed of Variation between the Council and Dunedin (New Zealand) Masters Games Trust Board in response to a request from Council to consider matters and ensure the Deed was in line with current legislative requirements.

The Chief Executive Officer (Sandy Graham); General Manager Community Services (Simon Pickford); and Masters Games Manager (Vicki Kestila) spoke to the report and responded to questions.

Moved (Cr Sophie Barker/Cr Bill Acklin):

That the Council:

a)     Notes the proposed Deed of Variation between the Council and the Dunedin (New Zealand) Masters Games Trust Board, which varies the Dunedin (New Zealand) Masters Games Trust.

b)     Authorises the affixing of Council’s Seal to the Deed of Variation.

Motion carried (CNL/2023/148)

11        New Zealand Masters Games Service Level Agreement and Statement of Intent 2023 - 2025

A report from Events and Community Development presented the Statement of Intent and Service Level Agreement for the Dunedin (New Zealand) Masters Games Trust for approval.

The General Manager Community Services (Simon Pickford); and Masters Games Manager (Vicki Kestila) spoke to the report and responded to questions.

Moved (Cr Bill Acklin/Cr Sophie Barker):

That the Council:

a)     Approves the 2023 – 2025 Dunedin (New Zealand) Masters Games Trust Statement of Intent.

b)     Approves the 2023 – 2025 Dunedin (New Zealand) Masters Games Trust Service Level Agreement.

Motion carried (CNL/2023/149)

12        Proposed Event Road Closures - July and August 2023

A report from Transport sought approval for temporary road closures for the following events:

a)         Brass Band Marching Competition

b)        Mana Moana Event

c)         City Activation FIFA – Octagon

d)        City Activation All Blacks vs Australia – Octagon

e)        Special Rigs for Special Kids

The General Manager Infrastructure and Development (Simon Drew) spoke to the report and responded to questions.

Moved (Cr Steve Walker/Cr Bill Acklin):

That the Council:

a)         Resolves to close the roads detailed below (pursuant to Section 319, Section 342, and Schedule 10 clause 11(e) of the Local Government Act 1974):

i)     Brass Band Marching Competition

Date and Times:

Friday 7 July 2023, from 12.45pm to 2.30pm.

Roads:

·    Princes Street, between Moray Place and the Octagon.

·    Octagon Central Carriageway.

·    George Street, between Octagon to Moray Place.

·    Moray Place, between George Street and Filleul Street.

ii)    Mana Moana Event

Dates and Times:

Friday 14, Saturday 15 and Sunday 16 July 2023, from 4.00pm to 9.30pm.

Roads:

·    Fryatt Street, from Fish Street to Wharf Street.

Dates and Times:

Wednesday 12 July to Sunday 16 July 2023, all hours.

Roads:

·    Birch Street carpark.

iii)  City Activation FIFA – Octagon

Dates and Times:

Sunday 30 July and Monday 31 July 2023, from 7.00am to 7.00am.

Roads:

·    The Lower Octagon, from George Street to Princes Street.

·    Lower Stuart Street, from The Octagon to Moray Place.

Access will be available to Bath Street and the eastbound lane of Lower Stuart Street from Bath Street to Moray Place.

iv)   City Activation All Blacks vs Australia – Octagon

Dates and Times:

Saturday 5 August and Sunday 6 August 2023, from 6.00am to 8.00am.

Roads:

·    The Lower Octagon, from George Street to Princes Street.

·    Lower Stuart Street, from The Octagon to Moray Place.

Access will be available to Bath Street and the eastbound lane of Lower Stuart Street from Bath Street to Moray Place.

v)    Special Rigs for Special Kids

Date and Times:

Sunday 27 August 2023, from 6.00am to 6.00pm.

Roads:

·    Midland Street, from Otaki Street to Portsmouth Drive.

·    Otaki Street, from Midland Street to Teviot Street.

·    Teviot Street, from Portsmouth Drive to Timaru Street will be temporarily closed for 20 minutes to allow the convoy to leave.

Motion carried (CNL/2023/150)

13        Dunedin City Holdings Group Companies - Statements of Intent 2023/24

A report from Civic noted that the 2023/24 Statements of Intent of Dunedin City Holdings Ltd (DCHL) had been adopted by their respective boards and endorsed by the board of DCHL.  The report recommended that Council agreed to the Statements of Intent for DCHL and its Group companies for the 2023/24 year. 

The Chief Executive Officer (Sandy Graham) advised that Councillors were provided with electronic copies of the Statements of Intent, however, due to an error, members of the public had only been able to view copies from the morning of the meeting.  She apologised for the breach of Standing Orders on the availability of the papers.

The General Manager Dunedin City Holdings Ltd (Jemma Adams) spoke to the Statements of Intent and responded to questions. 

Moved (Cr Sophie Barker/Cr Andrew Whiley):

That the Council:

a)     Agrees to the 2023/2024 Statements of Intent of Dunedin City Holdings Ltd and its subsidiary and associate companies.

Motion carried (CNL/2023/151)

14        Adoption of the Annual Plan 2023/24

A report from Civic recommended the adoption of the Annual Plan 2023/24 and approval of matters associated with the Annual Plan.

The Chief Executive Officer (Sandy Graham), and Senior Management Accountant (Carolyn Allan) spoke to the report and responded to questions.

Moved (Mayor Jules Radich/Cr Cherry Lucas):

That the Council:

a)         Notes the matters in section 100(2) of the Local Government Act 2002 being:

i)          the estimated expenses of maintaining the predicted levels of service, capacity and assets set out in the 10 year plan 2021-31;

ii)         the projected revenue available to fund the estimated expenses;

iii)        the equitable allocation of responsibility for funding the provision and maintenance of assets and facilities throughout their useful life; and

iv)       Council’s Revenue and Financing Policy, Treasury Risk Management Policy, and Development Contributions Policy.

b)        Agrees that, having had regards to the matters in paragraph (a) above, it is financially prudent for Council to set for the 2023/24 financial year, projected operating revenues at a level that will not meet projected operating expenses.

c)         Notes in accordance with section 80 of the Local Government Act 2002 that:

i)          The decision to not fully fund the increase in depreciation, including 3 Waters, is inconsistent with Council’s Revenue and Financing Policy; and

ii)         The inconsistency arises from the revaluation of assets, and the uncertainty of timing of 3 Waters reform; and

iii)        The Revenue and Financing Policy and the Financial Strategy will be reviewed as part of the development of the 10 year plan 2024-34.

d)        Adopts the Annual Plan 2023/24.

e)        Authorises the Chief Executive to make any minor editorial changes resulting from quality checks prior to the final printing of the Annual Plan 2023/24 document.

f)         Authorises the Chief Executive to drawdown debt up to total debt of $600 million in the 2023/24 year.

Motion carried (CNL/2023/152)

15        Setting of Rates for the 2023/24 Financial Year

A report from Finance advised that following adoption of the Annual Plan 2023/24, the Council needed to set the rates as provided for in the Funding Impact Statement for the 2023/24 year.

The Senior Management Accountant (Carolyn Allan) spoke to the report and responded to questions.

Moved (Cr David Benson-Pope/Cr Andrew Whiley):

That the Council:

a)     Sets the following rates under the Local Government (Rating) Act 2002 on rating units in the district for the financial year commencing 1 July 2023 and ending on 30 June 2024.

1          General Rate

A general rate set under section 13 of the Local Government (Rating) Act 2002 made on every rating unit, assessed on a differential basis as described below:

·        A rate of 0.2566 cents in the dollar (including GST) of capital value on every rating unit in the "residential" category.

·        A rate of 0.2438 cents in the dollar (including GST) of capital value on every rating unit in the "lifestyle" category.

·        A rate of 0.6338 cents in the dollar (including GST) of capital value on every rating unit in the "commercial" category.

·        A rate of 0.4490 cents in the dollar (including GST) of capital value on every rating unit in the "residential heritage bed and breakfasts" category.

·        A rate of 0.2053 cents in the dollar (including GST) of capital value on every rating unit in the "farmland" category.

·        A rate of 0.0508 cents in the dollar (including GST) of capital value on the “stadium: 10,000+ seat capacity” category.

2          Community Services Rate

A targeted rate for community services, set under section 16 of the Local Government (Rating) Act 2002, assessed on a differential basis as follows:

·        $111.50 (including GST) per separately used or inhabited part of a rating unit for all rating units in the "residential, residential heritage bed and breakfasts, lifestyle and farmland" categories.

·        $111.50 (including GST) per rating unit for all rating units in the "commercial and stadium: 10,000+ seat capacity" categories.

3          Kerbside Recycling Rate

A targeted rate for kerbside recycling, set under section 16 of the Local Government (Rating) Act 2002, assessed on a differential basis as follows:

·        $106.10 (including GST) per separately used or inhabited part of a rating unit for rating units in the "residential, residential heritage bed and breakfasts, lifestyle and farmland" categories.

·        $106.10 (including GST) per rating unit for rating units in the "commercial" category.

4          Drainage Rates

A targeted rate for drainage, set under section 16 of the Local Government (Rating) Act 2002, assessed on a differential basis as follows:

·        $683.00 (including GST) per separately used or inhabited part of a rating unit for all rating units in the "residential, residential heritage bed and breakfasts, lifestyle and farmland" categories and which are "connected" to the public sewerage system.

·        $341.50 (including GST) per separately used or inhabited part of a rating unit for all rating units in the "residential, residential heritage bed and breakfasts, lifestyle and farmland" categories and which are "serviceable" by the public sewerage system.

·        $683.00 (including GST) per rating unit for all rating units in the "commercial, residential institutions, schools and stadium: 10,000+ seat capacity" categories and which are "connected" to the public sewerage system.

·        $341.50 (including GST) per rating unit for all rating units in the "commercial, residential institutions and schools" categories and which are "serviceable" by the public sewerage system.

·        $102.25 (including GST) per rating unit for all rating units in the "church" category and which are "connected" to the public sewerage system.

Rating units which are not "connected" to the scheme and which are not "serviceable" will not be liable for this rate.  Drainage is a combined targeted rate for sewage disposal and stormwater.  Sewage disposal makes up 78% of the drainage rate, and stormwater makes up 22%.  Non-rateable land will not be liable for the stormwater component of the drainage targeted rate.  Rates demands for the drainage targeted rate for non-rateable land will therefore be charged at 78%.

5          Commercial Drainage Rates – Capital Value

A targeted rate for drainage, set under section 16 of the Local Government (Rating) Act 2002, assessed on a differential basis as follows:

·        A rate of 0.2354 cents in the dollar (including GST) of capital value on every rating unit in the "commercial and residential institution" category and which are "connected" to the public sewerage system.

·        A rate of 0.1177 cents in the dollar (including GST) of capital value on every rating unit in the "commercial" category and which are "serviceable" by the public sewerage system.

·        A rate of 0.1766 cents in the dollar (including GST) of capital value on every rating unit in the "school" category and which are "connected" to the public sewerage system.

·        A rate of 0.0883 cents in the dollar (including GST) of capital value on every rating unit in the "school" category and which are "serviceable" by the public sewerage system.

·        A rate of 0.0190 cents in the dollar (including GST) of capital value on the “stadium: 10,000+ seat capacity” category.

This rate shall not apply to properties in Karitane, Middlemarch, Seacliff, Waikouaiti and Warrington.  This rate shall not apply to churches.  Drainage is a combined targeted rate for sewage disposal and stormwater.  Sewage disposal makes up 78% of the drainage rate, and stormwater makes up 22%.  Non-rateable land will not be liable for the stormwater component of the drainage targeted rate.  Rates demands for the drainage targeted rate for non-rateable land will therefore be charged at 78%.

6          Water Rates

A targeted rate for water supply, set under section 16 of the Local Government (Rating) Act 2002, assessed on a differential basis as follows:

·        $517.00 (including GST) per separately used or inhabited part of any "connected" rating unit which receives an ordinary supply of water within the meaning of the Dunedin City Bylaws excepting properties in Karitane, Merton, Rocklands/Pukerangi, Seacliff, Waitati, Warrington, East Taieri, West Taieri and North Taieri.

·        $258.50 (including GST) per separately used or inhabited part of any "serviceable" rating unit to which connection is available to receive an ordinary supply of water within the meaning of the Dunedin City Bylaws excepting properties in Karitane, Merton, Rocklands/Pukerangi, Seacliff, Waitati, Warrington, East Taieri, West Taieri and North Taieri.

·        $517.00 (including GST) per unit of water being one cubic metre (viz.  1,000 litres) per day supplied at a constant rate of flow during a full 24 hour period to any "connected" rating unit situated in Karitane, Merton, Seacliff, Waitati, Warrington, West Taieri, East Taieri or North Taieri.

·        $258.50 (including GST) per separately used or inhabited part of any "serviceable" rating unit situated in Waitati, Warrington, West Taieri, East Taieri or North Taieri.  This rate shall not apply to the availability of water in Merton, Karitane or Seacliff. 

7          Fire Protection Rates

A targeted rate for the provision of a fire protection service, set under section 16 of the Local Government (Rating) Act 2002, assessed on a differential basis as follows:

·        A rate of 0.0670 cents in the dollar (including GST) of capital value on all rating units in the "commercial" category.  This rate shall not apply to churches.

·        A rate of 0.0503 cents in the dollar (including GST) of capital value on all rating units in the "residential institutions" category. 

·        A rate of 0.0077 cents in the dollar (including GST) of capital value on the “stadium: 10,000+ seat capacity” category.

·        $155.10 (including GST) for each separately used or inhabited part of a rating unit within the "residential, residential heritage bed and breakfasts, lifestyle and farmland" category that is not receiving an ordinary supply of water within the meaning of the Dunedin City Bylaws.

8          Water Rates – Quantity of Water

A targeted rate for the quantity of water provided to any rating unit fitted with a water meter, being an extraordinary supply of water within the meaning of the Dunedin City Bylaws, set under section 19 of the Local Government (Rating) Act 2002, according to the following scale of charges (GST inclusive):

Where the supply of a quantity of water is subject to this Quantity of Water Targeted Rate, the rating unit will not be liable for any other targeted rate for the supply of the same water.

9          Allanton Drainage Rate

A targeted rate for the capital contribution towards the Allanton Wastewater Collection System, set under section 16 of the Local Government (Rating) Act 2002, of $411.00 (including GST) per rating unit, to every rating unit paying their contribution towards the scheme as a targeted rate over 20 years.  Liability for the rate is on the basis of the provision of the service to each rating unit.  The Allanton area is shown in the map below:

10        Blanket Bay Drainage Rate

A targeted rate for the capital contribution towards the Blanket Bay Drainage System, set under section 16 of the Local Government (Rating) Act 2002, of $636.00 (including GST) per rating unit, to every rating unit paying their contribution towards the scheme as a targeted rate over 20 years.  Liability for the rate is on the basis of the provision of the service to each rating unit.  The Blanket Bay area is shown in the map below:

11        Curles Point Drainage Rate

A targeted rate for the capital contribution towards the Curles Point Drainage System, set under section 16 of the Local Government (Rating) Act 2002, of $749.00 (including GST) per rating unit, to every rating unit paying their contribution towards the scheme as a targeted rate over 20 years.  Liability for the rate is on the basis of the provision of the service to each rating unit.  The Curles Point area is shown in the map below:

12        Tourism/Economic Development Rate

A targeted rate for Tourism/Economic Development, set under section 16 of the Local Government (Rating) Act 2002, assessed on a differential basis as follows:

·        0.0087 cents in the dollar (including GST) of capital value on every rating unit in the "commercial" category.

·        0.0011 cents in the dollar (including GST) of capital value on the “stadium: 10,000+ seat capacity” category.

13        Warm Dunedin Targeted Rate Scheme

A targeted rate for the Warm Dunedin Targeted Rate Scheme, set under section 16 of the Local Government (Rating) Act 2002, per rating unit in the Warm Dunedin Targeted Rate Scheme. 

The targeted rate scheme provides a way for homeowners to install insulation and/or clean heating.  The targeted rate covers the cost and an annual interest rate.  The interest rates have been and will be:

Rates commencing 1 July 2013 and 1 July 2014 8%

Rates commencing 1 July 2015 and 1 July 2016 8.3%

Rates commencing 1 July 2017 7.8%

Rates commencing 1 July 2018 7.2%

Rates commencing 1 July 2019 6.8%

Rates commencing 1 July 2020 5.7%

Rates commencing 1 July 2021 4.4%

14        Private Street Lighting Rate

A targeted rate for the purpose of recovering the cost of private street lights, set under section 16 of the Local Government (Rating) Act 2002, assessed on a differential basis as follows:

·        $156.80 (including GST) per private street light divided by the number of separately used or inhabited parts of a rating unit for all rating units in the "residential and lifestyle" categories in the private streets as identified in the schedule below.

·        $156.80 (including GST) per private street light divided by the number of rating units for all rating units in the "commercial" category in the private streets as identified in the schedule below. 

Differential Matters and Categories

b)     Adopts the following differential categories for the 2023/24 financial year.

The differential categories are determined in accordance with the Council's land use codes.  The Council's land use codes are based on the land use codes set under the Rating Valuation Rules 2008 and are set out in Attachment A.  In addition, the Council has established categories for residential institutions, residential heritage bed and breakfasts, the stadium: 10,000+ seat capacity, churches, and schools.

1          Differentials Based on Land Use

The Council uses this matter to:

·        Differentiate the General rate.

·        Differentiate the Community Services rate.

·        Differentiate the Kerbside Recycling rate.

·        Differentiate the Private Street Lighting rate.

·        Differentiate the Tourism/Economic Development rate.

·        Differentiate the Fire Protection rate.

The differential categories based on land use are:

·        Residential – includes all rating units used for residential purposes including single residential, multi-unit residential, multi-use residential, residential special accommodation, residential communal residence dependant on other use, residential bach/cribs, residential carparking and residential vacant land.

·        Lifestyle – includes all rating units with Council's land use codes 2, 20, 21, 22 and 29.

·        Commercial – includes all rating units with land uses not otherwise categorised as Residential, Residential Heritage Bed and Breakfasts, Lifestyle, Farmland or Stadium: 10,000+ seat capacity.

·        Farmland - includes all rating units used solely or principally for agricultural or horticultural or pastoral purposes.

·        Residential Heritage Bed and Breakfasts – includes all rating units meeting the following description:

·      Bed and breakfast establishments; and

·      Classified as commercial for rating purposes due to the number of bedrooms (greater than four); and

·      Either:

·     the majority of the establishment is at least 80 years old, or

·     the establishment has Heritage New Zealand Pouhere Taonga Registration, or

·     the establishment is a Dunedin City Council Protected Heritage Building as identified in the District Plan; and

·      The bed and breakfast owner lives at the facility.

·        Stadium: 10,000+ seat capacity – this includes land at 130 Anzac Avenue, Dunedin, Assessment 4026695, Valuation reference 27190-01403.

2          Differentials Based on Land Use and Provision or Availability of Service

The Council uses these matters to differentiate the drainage rate and the commercial drainage rate.

The differential categories based on land use are:

·        Residential – includes all rating units used for residential purposes including single residential, multi-unit residential, multi-use residential, residential special accommodation, residential communal residence dependant on other use, residential bach/cribs, residential carparking and residential vacant land.

·        Lifestyle - includes all rating units with Council's land use codes 2, 20, 21, 22 and 29.

·        Farmland - includes all rating units used solely or principally for agricultural or horticultural or pastoral purposes.

·        Commercial – includes all rating units with land uses not otherwise categorised as Residential, Residential Heritage Bed and Breakfasts, Lifestyle, Farmland, Residential Institutions, Stadium: 10,000+ seat capacity, Churches or Schools.

·        Stadium: 10,000+ seat capacity – this includes land at 130 Anzac Avenue, Dunedin, Assessment 4026695, Valuation reference 27190-01403.

·        Residential Heritage Bed and Breakfasts – includes all rating units meeting the following description: