Legislation Details

File #: 26-1025    Version: 1 Name:
Type: Approval Status: Agenda Ready
File created: 11/2/2026 In control: Treasurer-Tax Collector
On agenda: 11/17/2026 Final action:
Title: Discussion and Possible Action Including Acceptance of Treasurer-Tax Collector’s Informational Update and Recommendation to Utilize Third-Party Vendor Services for Collection, Compliance and Administration of Transient Occupancy Tax, Business Improvement District Assessments and Business License Renewals, Including Information on Available Vendors and Associated Costs (Sponsor: Treasurer-Tax Collector) Vote Requirement: Majority
Attachments: 1. TTC Informational update and recommendation, 2. BL 25-26 Costs and HdL Proposal Cost, 3. TOT BID 25-26 Costs, 4. TOT BID HdL Proposal Costs, 5. 20261029 Mendocino County HdL BL TOT STR Admin Proposal, 6. TOT BID Reported Amounts through 25-26
To: BOARD OF SUPERVISORS
From: Treasurer-Tax Collector
Meeting Date: November 17, 2026


Department Contact: Chamise Cubbison Phone: 707-234-6875 Department Contact: Juanita Dreiling Phone: 707-234-6875

Item Type: Regular Agenda Time Allocated for Item: 30 Minutes

Agenda Title:
title
Discussion and Possible Action Including Acceptance of Treasurer-Tax Collector’s Informational Update and Recommendation to Utilize Third-Party Vendor Services for Collection, Compliance and Administration of Transient Occupancy Tax, Business Improvement District Assessments and Business License Renewals, Including Information on Available Vendors and Associated Costs
(Sponsor: Treasurer-Tax Collector)

Vote Requirement: Majority
End

Recommended Action/Motion:
recommendation
Accept the Treasurer-Tax Collector’s informational update and recommendation to utilize third-party vendor services for collection, compliance and administration of Transient Occupancy Tax, Business Improvement District assessments and Business License Renewals, including information on available vendors and associated costs; direct staff to return to the Board with an Agreement with HdL Companies to implement the HdL Proposal as soon as reasonably possible, and to include any necessary budget adjustments with the 2026-27 mid-year budget report.
End

Previous Board/Board Committee Actions:
During their May 19, 2026 meeting, the Board of Supervisors accepted the Mendocino County Lodging Business Improvement District 2026-2027 Annual Report which recommended contracting with a third-party vendor for collection, enforcement, reporting and administration of BID funds. The Board directed the Treasurer-Tax Collector to research this option and return to the Board by December 31, 2026, with information on associated costs and a plan for potential implementation.

Summary of Request:
The Mendocino County Lodging Business Improvement District 2026-2027 Annual Report recommended contr...

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