File #: 22-285    Version: 1 Name:
Type: Informational Report Status: Passed
File created: 3/2/2022 In control: County Administrative Office
On agenda: 3/8/2022 Final action: 3/8/2022
Title: Adoption of an Ordinance of the Board of Supervisors of the County of Humboldt Amending Sections 712-2(b) and 712-3 of Chapter 2, Division 1 of Title VII to the Humboldt County Code Relating to the Transient Occupancy Tax and Placement of the Ordinance on June 7, 2022, Ballot.
Attachments: 1. Staff Report, 2. Attachment 1 - Board Report from March 1, 2022.pdf, 3. Attachment 2 - TOT Amendment Ordinance.pdf, 4. Attachment 3 - post adoption summary.pdf, 5. Attachment 4 - TOT Ballot Resolution.pdf, 6. Ordinance No. 2690.pdf, 7. Resolution No. 22-40.pdf

To: Board of Supervisors

From: County Administrative Office

Agenda Section: Consent

SUBJECT:.title
Adoption of an Ordinance of the Board of Supervisors of the County of Humboldt Amending Sections 712-2(b) and 712-3 of Chapter 2, Division 1 of Title VII to the Humboldt County Code Relating to the Transient Occupancy Tax and Placement of the Ordinance on June 7, 2022, Ballot.
end

RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:

1. Adopt Ordinance No. ____, Amending Sections 712-2(b) and 712-3 of Chapter 2, Division 1 of Title VII to the Humboldt County Code Relating to the Transient Occupancy Tax (Attachment 2); and

2. Approve the attached resolution and ballot statement (Attachment 4) to Amend the Transient Occupancy Tax (TOT) to be placed before the voters of Humboldt County on June 7, 2022.
Body

SOURCE OF FUNDING:
General Fund (1100), Hotel Motel Tax (107010)

DISCUSSION:
Today's action will adopt the attached ordinance which changes the transient occupancy rate from 10 to 12 percent and modifies the definition of "living space" to include certain campgrounds and overnight recreational vehicle parks. As these are changes to a general tax, the ordinance will ultimately need to be approved by a majority of voters within the county. The second proposed action today will adopt a resolution placing the measure on the ballot.

As discussed on March 1, 2022, a locally controlled hotel tax TOT measure, if enacted, would generate an approximated $3,080,000 annually. The funds from the measure go into the county's General Fund and can be used to provide for basic county services including parks and recreation, public safety, mental health, housing, healthcare, job training, economic development and other county services.

As this is a tax paid for by visitors and tourists, some funds have traditionally been allocated to return to these industries by investing in services that help increase tourism including supporting public art, t...

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