From the transcript

You, um, you may ask, visitors plan a year ahead. I know that there are some seasonal owners in the, um, audience that would say, well, what do I do for the customers that are coming in 2027? We wanted to mitigate that, um, debacle by pushing the 2028, um, pushing the start out to 2028 since so many bookings and plans are made at least a year in advance. This also gives local businesses time to update their booking and payment software, to build the change into their prices, and most importantly, it gives the United Peninsula Borough, who collects all of our taxes for us, the lead time to prepare and update its system. And like I've said multiple times, the FY27 larger transfer will help bridge that revenue gap from 2027 to 2028.