The City’s fiscal year (FY) runs from July 1 to June 30. Annually, the Commission recommends to the Mayor and City Council the award of funding for general operating support and project-specific support for San Diego's nonprofit arts and culture organizations. These funds are awarded through two competitive processes: Organizational Support Program (OSP) and Creative Communities San Diego (CCSD). The source of this funding is Transient Occupancy Tax (TOT), a tax levied on individuals who stay overnight in hotels, motels, and other lodging establishments. Council Policy 100-03 governs the use of TOT money and, in accordance with the policy, a portion of the City’s TOT revenue is intended to be used to: enhance the economy; contribute to San Diego’s national and international reputation as a cultural destination; provide access to excellence in culture and the arts for residents and visitors; enrich the lives of the people of San Diego; and build healthy, vital neighborhoods. Through the Arts Education Enrichment Initiative, the City supports project collaborations between nonprofit organizations, artists and youth.