TO: Board of Supervisors
FROM: Treasurer-Tax Collector and County Counsel
MEETING DATE: November 19, 2019
DEPARTMENT CONTACT:
Shari Schapmire
PHONE:
234-6875
DEPARTMENT CONTACT:
Christian Curtis
PHONE:
234-6885
ITEM TYPE: Consent Agenda
TIME ALLOCATED FOR ITEM: N/A
AGENDA TITLE:
title
Adoption of 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)
End
RECOMMENDED ACTION/MOTION:
recommendation
Adopt 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; and authorize Chair to sign same.
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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. On November 12, 2019, the Board of Supervisors introduced and waived first reading of Ordinance.
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 camps...
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