TO: Board of Supervisors
FROM: Treasurer-Tax Collector and County Counsel
MEETING DATE: February 27, 2018
DEPARTMENT CONTACT:
Shari Schapmire
PHONE:
234-6875
Katharine L. Elliot
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 Accommodations in Private Campgrounds and Recreational Vehicle Parks
End
RECOMMENDED ACTION/MOTION:
recommendation
Adopt Ordinance amending Chapter 5.20 of the Mendocino County Code for collection of Transient Occupancy Tax on short-term visitor accommodations in private campgrounds and recreational vehicle parks; and authorize Chair to sign same.
End
PREVIOUS BOARD/BOARD COMMITTEE ACTIONS:
On February 6, 2018, the Board unanimously adopted a Resolution presenting to the voters of Mendocino County a measure adopting the Ordinance amending Mendocino County Code Chapter 5.20 for collection of Transient Occupancy Tax ("TOT") on short-term visitor accommodations in private campgrounds and recreational vehicle parks at the June 5, 2018 general election; and the Board introduced and waived reading the Ordinance amending Mendocino County Code Chapter 5.20.
SUMMARY OF REQUEST:
On May 15, 2017, the Board of Supervisors directed the Treasurer-Tax Collector to pursue a measure to collect TOT from private campgrounds. After reviewing the County's TOT Code (Chapter 5.20), it was determined that there needed to be clarification of the language and expansion of the collection of TOT based on the changing lodging styles. The Ordinance amends Mendocino County Code Chapter 5.20 to change "hotel" to "lodging establishment" under definitions; and provide for the collection of TOT on short-term visitor accommodations in private campgrounds and recreational vehicle parks.
Pursuant to Revenue and Tax Code section 7280, this does not include a campsi...
Click here for full text