To: Board of Supervisors
From: Supervisor Michelle Bushnell
Agenda Section: Initiated by Board Member
SUBJECT:
title
Consider the Formation of a Transient Occupancy Tax Work Group (Supervisor Michelle Bushnell)
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RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Consider the Formation of a Transient Occupancy Tax (TOT) Work Group.
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SOURCE OF FUNDING:
Hotel & Motel Tax (107010)
DISCUSSION:
On Jan. 8, 2021, the Board directed staff to perform an analysis of Transient Occupancy Tax (known as TOT or Hotel Tax) and to return to the Board with recommendations. Subsequently, on June 15, 2021, after receiving a report on a variety of voter issues, the Board directed staff to engage with a firm to conduct public research polling on the county's TOT rate.
Based on polling results, on March 1st your Board received a report from staff with a recommendation to place an update of the Transient Occupancy Tax rate on a future ballot for voter consideration. A week later, on March 8, 2022, the Board of Supervisors adopted Ordinance 2690 and Resolution 22-40. This resolution approved a measure to be placed on the June 7, 2022 ballot and, if approved on that date, would make general tax measure amendments and increase the TOT tax from 10% to 12% and would increase the TOT collection pool to include private campgrounds and RV parks.
Following these actions by the Board, stakeholders contacted the county and expressed a desire to be part of the conversation for how TOT funds are distributed in the community. Among these stakeholders included existing TOT recipients i.e., the Film Commission and the Humboldt County Visitors Bureau, as well potential future TOT recipients such as representatives from the arts community. Also included among these was the Humboldt Lodging Alliance.
Therefore, Supervisor Bushnell would like the Board to consider the formation of a TOT Work Group comprised of:
* Two Board members
* The County Administr...
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