TO: Board of Supervisors
FROM: Treasurer-Tax Collector County Counsel
MEETING DATE: November 12, 2019
DEPARTMENT CONTACT:
Shari Schapmire
PHONE:
234-6875
DEPARTMENT CONTACT:
Christian Curtis
PHONE:
234-6885
ITEM TYPE: Regular Agenda
TIME ALLOCATED FOR ITEM: 15 min.
AGENDA TITLE:
title
Discussion and Possible Action Including Introduction and Waive First Reading of an Ordinance Amending Chapter 5.20 of the Mendocino County Code for Collection of Transient Occupancy Tax on Short-Term Visitor Accommodation in Private Campgrounds
(Sponsors: Treasurer-Tax Collector & County Counsel)
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RECOMMENDED ACTION/MOTION:
recommendation
Introduce and waive first reading of an Ordinance amending Chapter 5.20 of the Mendocino County Code for the collection of transient occupancy tax on short-term visitor accommodations in private campgrounds.
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PREVIOUS BOARD/BOARD COMMITTEE ACTIONS:
On November 5, 2019, the Board of Supervisors directed County Counsel to prepare an ordinance extending the transient occupancy tax to private campgrounds within the unincorporated area of Mendocino County. The Board further directed that the ordinance impose a general tax but that County Counsel prepare and advisory measure asking the voters whether the tax revenues should be distributed to the fire agencies within Mendocino County.
SUMMARY OF REQUEST:
The proposed ordinance would amend Mendocino County Code Chapter 5.20 to change "hotel" to "lodging establishment" under definitions and add private campgrounds, recreational vehicle parks, and tent sites, including "glamping" style accommodations to the definition of "lodging establishment", thus allowing the collection of a transient occupancy tax ("TOT"). Currently, Chapter 5.20 applies only to hotels, and visitors to other forms of short-term accommodations are not taxed.
Pursuant to Revenue and Tax Code section 7280, this ordinance does not include a campsite in a state park system or any facility operat...
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