Agenda packet — Mount Shasta City Council, August 24, 2026

“Our mission is to maintain the character of our “small town” community while striking an appropriate balance between economic development and preservation of our quality of life. We help create a dynamic and vital City by providing quality, cost-effective municipalservices and by forming partnerships with residents and organizationsin the constant pursuit of excellence.”
Page Item STANDING AGENDA ITEMS

1. Call to Order and Flag Salute

2. Roll call

3. Special Presentations & Announcements

4. Public Comment:

This time is set aside for citizens to address the City Council on matters listed on the Consent Agenda as well as other items not included on the Regular Agenda. If your comments concern an agenda item noted on the regular agenda, please address the Council when that item is open for public comment. Each speaker is allocated three (3) minutes to speak. Speakers may not cede their time. Comments should be limited to matters within the jurisdiction of the City. Council discussion or action cannot be taken on items not listed on the agenda other than to receive comments. If you have documents to present to members of Council, please provide a minimum of seven (7) copies to the Deputy City Clerk.

5. Council and Staff Comments

6. Committee Updates:
a) Downtown Enhancement Advisory Committee
b) Library Tax Advisory Committee
c) Beautification Committee
d) Active Transportation Committee
There are currently several vacancies on advisory committees: one vacancy on the Planning Commission, two vacancies on the Beautification Committee, and two vacancies on the Downtown Enhancement Advisory Committee.

Mt. Shasta City Council Regular Meeting Agenda
Mt. Shasta City Park Upper Lodge, 1315 Nixon Rd.

Monday, August 24th, 2026, 5:30 p.m.

The meeting can also be viewed online at the
following link: MountShasta.22Ave.tv

CITY COUNCIL BUSINESS

7. Consent Agenda – The Acting City Manager recommends approval of the following Consent Agenda items. All Resolutions and Ordinances on this agenda, or added hereto, shall be introduced or adopted, as applicable, by title only, and the full reading thereof is hereby waived.
a. Approval of Minutes: July 27, 2026 special closed session City Council meeting; July 27, 2026 regular City Council meeting.
b. Police Department Monthly Report
c. Tiny Homes on Wheels Ordinance Second Reading
d. Transient Occupancy Tax Ordinance Second Reading

8. Planning Commission Appointment
Background: Anneka Pisula has applied to serve on the Planning Commission.

Report By: Kim Fowler, Acting City Manager
Recommended Council Action: Consider Anneka Pisula for appointment to the Planning Commission.

9. Public Hearing: Police Department Fee Schedule
Background: In March 2025, the City Council formed an Ad Hoc advisory committee to review City fees and develop a methodology to update fees annually. Staff has used this methodology to create a proposed updated Police Department fee schedule for Fiscal Year 2026/27.

Report By: Robert Gibson, Chief of Police
Recommended Council Action: Staff recommends that the City Council approve the attached Fee Schedule for the Police Department.

10. Professional Services Agreement with Mt. Shasta Chamber of Commerce Background: The City’s agreement with the Mt. Shasta Chamber of Commerce is due for renewal.

Report By: Kim Fowler, Acting City Manager
Recommended Council Action: Staff recommends that the City Council approve a one-year professional services agreement with the Mt. Shasta Chamber of Commerce.

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11. Clarification of Ballot Title Language in Resolution No. CCR 26-10 Regarding Measure H (Resolution No. CCR 26-XX)
Background: On June 8, 2026, the City Council adopted Resolution CCR-26-10, placing Measure H, a 1% sales tax increase, on the November 3, 2026 ballot. The resolution states the 1% tax rate colloquially as “one cent.”
Report By: Andrew L. Jared, City Attorney
Recommended Council Action: Staff recommends that the City Council adopt the attached resolution clarifying a typographic error by staff in the final version of Resolution CCR-26-10, altering “one cent” to “1%.”

CITY COUNCIL/STAFF REPORTING PERIOD

12. Council Reports on Attendance at Appointed/Outside Meetings

13. Future Agenda Items (Appearing on the agenda within 60-90 days): None a. Noise Ordinance
b. Mobile Home Trash Utility Bill Increase Report
c. Water Bottling Municipal Code Update
d. Vacancy Tax
e. Analysis: Staff Time and Cost of Possible Annexation f. Extra Help Contract Workers
g. Sister City
Future Agenda Items Over 90 Days: None

14. Adjourn
Availability of Public Records: All public records related to an open session item on this agenda, which are not exempt from disclosure pursuant to the California Public Records Act, that are distributed to a majority of the legislative body will be available for public inspection at City Hall located at 305 North Mt. Shasta Blvd., Mt. Shasta, CA at the same time the public records are distributed or made available to the members of the legislative body. Agenda related writings or documents provided to a majority of the legislative body after distribution of the Agenda packet will be available for public review within a separate binder at City Hall at the same time as they are made available to the members of the legislative body.

The City of Mt. Shasta does not discriminate on the basis of race, color, national origin, sex, sexual orientation, religion, age or disability in employment or provision of services. In compliance with the Americans with Disabilities Act, persons requiring accommodations for a disability at a public meeting should notify the City Clerk or Deputy City Clerk at least 48 hours prior to the meeting at
(530) 926-7516 in order to allow the City sufficient time to make reasonable arrangements to accommodate participation in this meeting.

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Contents
Consent Agenda……………………………………………………………………………5
Approval of Minutes…………………………………………………………………..5
Police Department Monthly Report……………………………………………………..11 Tiny Homes on Wheels Ordinance Second Reading……………………………………….21 Transient Occupancy Tax Collection Ordinance Second Reading…………………………..39 Planning Commission Appointment………………………………………………………52
Staff Report……….………………….…….………………………………………52
Attachment A: Application…………………………………………………………...53
Public Hearing: Police Department Fee Schedule……………………………………….56 Staff Report………………………………………………………………………..56
Resolution…………………………………………………………………………57
Exhibit A: Updated Fee Schedule……………………………………………………..59 Professional Services Agreement with Mt. Shasta Chamber of Commerce……………..63 Staff Report………………………………………………………………………..63
Attachment A - Contract……………………………………………………………..65
Clarification of Ballot Title Language…………………………………………………….71 Staff Report………………………………………………………………………...71
CCR-26-10………………………………………………………………………...76
Resolution………………………………………………………………………....73
Page Item STANDING AGENDA ITEMS

1. Call to Order At the hour of 4:32pm, Mayor Glaubman called the meeting to order and led the audience in the flag salute
Council Members Present: Collings, Stackfleth, Glaubman. Councilmember Redmond arrived at 4:33pm; Councilmember Clure arrived at 4:39pm.

Council Members Absent: None

CITY COUNCIL BUSINESS

2. CONFERENCE WITH LEGAL COUNSEL (POTENTIAL LITIGATION) Pursuant to Government Code Section 54956.9(d)(2) & (e)(3), a point has been reached where there is significant exposure to litigation against the City.

Number of Potential Cases: 2
Public Comment: None
At 4:33pm, the City Council leaves the chambers to deliberate in closed session.

The City Council returns to the chambers at 5:44pm.

Report on Closed Session:

Mayor Glaubman – Reports that the Council discussed agendized items with no action taken.

3. Adjourn: There being no further business, the meeting was adjourned at 5:49pm Respectfully Submitted By: Rachel Agron, Deputy City Clerk Mt. Shasta City Council Special Meeting: Closed Session Minutes Monday, July 27, 2026; 4:30 p.m.

Mt. Shasta City Park Upper Lodge, 1315 Nixon Rd.

Mt. Shasta, California
5 Page Item STANDING AGENDA ITEMS

1. Call to Order and Flag Salute: At the hour of 5:49pm, Mayor Glaubman called the meeting to order and led the audience in the flag salute.

2. Roll call
Council Members Present: Collings, Clure, Stackfleth, Redmond, Glaubman Council Members Absent: None

3. Special Presentations & Announcements: None

4. Public Comment:

Kathleen Dugan – Comments regarding speeding cars on Everitt Memorial Highway, speed limit enforcement.

Roslyn McCoy – Comments regarding wording of July 13th City Council meeting agenda item 9, “Professional Services Agreement: Interim City Attorney;” comments regarding Council members’ use of microphones, previous Crystal Geyser site development, public record requests, advertising funds.

Anastasia Sprout – Asks question regarding administrative leave of Todd Juhasz, City Manager; comments regarding Ballot Measure H; invites Council and public to attend business workshop; invites Council and public to attend Truth Justice Network event, presents painting.

Melissa Woods – Comments in support of local businesses, comments in favor of limiting dispensaries.

Aurea – Invites community to attend Ohana Connect event.

Debby Lasco – Comments regarding business license fees and sign permit fees, comments in support of local businesses.

Shela Moore – Comments in favor of re-installation of bench on Pine Street and demarcation of bus stop.

Chris Desonado – Comments regarding vendor permits for upcoming event.

Lelay Hope – Comments in support of small businesses, resources for business owners, affordable housing; comments in favor of development of hydroponic food production.

Hope – Asks question regarding previously-scheduled meeting with Todd Juhasz, City Manager.

Scott Ward – Comments in favor of Tiny Homes On Wheels Ordinance.

John LaFontaine – Comments in support of initiative to involve tribal governments and indigenous communities in development of Conceptual Master Plan for The Landing.

Mt. Shasta City Council Regular Meeting Minutes
Mt. Shasta City Park Upper Lodge, 1315 Nixon Rd.

Monday, July 27th, 2026, 5:30 p.m.
6 5. Council and Staff Comments
Mayor Glaubman – Notes inability to comment on personnel matters; comments in support of small businesses, notes resources for small business owners; Asks question regarding clock repairs.

Ken Kellogg, Public Works Director – Provides update on downtown clock repair status.

Robert Gibson, Chief of Police – Comments regarding vehicular ramming incident and ensuing car chase, damage to patrol vehicle; comments regarding fire incident and arrest of involved person; comments regarding speed limit enforcement on Everitt Memorial Highway.

Kim Fowler, Acting City Manager – Provides update on development of The Landing Conceptual Master Plan, invites the public to attend Townhall Meeting on September 1st.

Mayor Glaubman – Invites public to attend Townhall Meeting on September 1st.

6. Committee Updates:
a) Downtown Enhancement Advisory Committee
b) Library Tax Advisory Committee
c) Beautification Committee
d) Active Transportation Committee
Mayor Glaubman – Notes committee vacancies.

Kim Fowler, Acting City Manager – Notes resignation of Downtown Enhancement Advisory Committee member.

CITY COUNCIL BUSINESS

7. Consent Agenda - The City Manager recommends approval of the following Consent Agenda items. All Resolutions and Ordinances on this agenda, or added hereto, shall be introduced or adopted, as applicable, by title only, and the full reading thereof is hereby waived. a. Approval of Minutes: July 13, 2026 regular City Council meeting b. Approval of Disbursements: Accounts Payable 7/14/26; Total Gross Payroll and Taxes: For the Period Ending 7/9/2026
c. Monthly Investment Report
d. Parklet Ordinance Second Reading
MOTION TO APPROVE: Councilmember Stackfleth
SECOND: Councilmember Redmond
AYES: Collings, Clure, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: None
ABSTAIN: None
7 8. Beautification Committee Appointment: Kathleen Dugan Kathleen Dugan – Answers Council questions.

Public Comment:

Aurea – Comments in favor of appointment of Kathleen Dugan to Beautification Committee.

Lori Saunders – Comments in favor of appointment of Kathleen Dugan to Beautification Committee.

MOTION: Councilmember Stackfleth moves to appoint Kathleen Dugan to the Beautification Committee.

SECOND: Councilmember Redmond
AYES: Collings, Clure, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: None
ABSTAIN: None

9. Authorizing the Acting City Manager to Execute a Contract Extension with Wilson Construction Ken Kellogg, Public Works Director – Comments regarding extension of land lease agreement with Wilson Construction.

Public Comment:

Johanna Altorfer – Comments regarding extension of land lease agreement, possible uses for parcels; suggests contract amendment.

Council Comment:

Mayor Glaubman – Comments regarding land use.

MOTION: Councilmember Stackfleth moves to approve an extension of the lease with Wilson Construction for a storage yard at The Landing. The extension period will be from April 1st, 2026 to March 31st, 2027 at a rate of $1,200 per month for the duration of the lease.

SECOND: Councilmember Redmond
AYES: Collings, Clure, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: None
ABSTAIN: None
8 10. Public Hearing: Tiny Homes on Wheels Ordinance
Kim Fowler, Acting City Manager – Comments regarding proposed revisions to municipal code.

Public Comment:

Aurea – Comments in favor of Tiny Homes on Wheels Ordinance; comments in favor of reduction of hookup fees.

Trisha – Comments in favor of Tiny Homes on Wheels Ordinance, affordable housing.

Collette Winlock – Comments in support of Tiny Homes on Wheels Ordinance, thanks Council and Staff.

Patricia Carerez – Thanks City Council, comments in favor of Tiny Homes on Wheels Ordinance; comments regarding utility hookup fees; thanks Kim Fowler, Acting City Manager, Afa, Aurea; comments in support of building model tiny homes on City land.

Scott Ward – Comments in favor of Tiny Homes on Wheels Ordinance.

Alex Hookstrum – Thanks Council for Tiny Homes on Wheels Ordinance; suggests use of tiny homes in the event of a natural disaster.

Johanna Altorfer – Suggests changes to setback size, height limitations, plan approval process in proposed ordinance.

Melissa Woods – Expresses concern regarding Tiny Homes on Wheels Ordinance, cost of living, code enforcement.

Roslyn McCoy – Expresses concern regarding water, wastewater system capacity.

Mayor Glaubman – Comments regarding sewer plant capacity.

Jack Trout – Thanks City Council, staff; acknowledges recent contentions.

Afa – Comments in favor of Tiny Homes on Wheels Ordinance; comments regarding building inspector; comments in support of land donations, community growth.

MOTION: Councilmember Stackfleth moves to approve the first reading of Ordinance CCO-26-a number to be determined, which is An Ordinance of the City Council of the City of Mt. Shasta Amending Mt. Shasta Municipal Code Chapter 18.18, which is about Tiny Homes On Wheels, and move this to a second reading at a meeting in August, by title only.

SECOND: Councilmember Redmond
AYES: Collings, Clure, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: None
ABSTAIN: None
9 11. Public Hearing: Transient Occupancy Tax Ordinance Robert Gibson, Chief of Police – Comments regarding limitations to transient occupancy tax collection under current Municipal Code, need for update.

Public Comment:

Aurea – Comments in favor of Transient Occupancy Tax Ordinance.

Alex Hookstrum – Asks clarifying questions, comments in favor of Transient Occupancy Tax Ordinance.

Council Comment:

Robert Gibson, Chief of Police – Comments regarding fee collection procedures for permitted and unpermitted short term rentals.

Councilmember Stackfleth – Clarifies transient occupancy tax collection procedures.

MOTION: Councilmember Stackfleth moves to approve the first reading of CCO-26-a number to be determined, An Ordinance of the City Council of the City of Mt. Shasta Amending Section 3.12.110 (Actions to Collect) of Mount Shasta Municipal Code Chapter 3.12 (Transient Occupancy Tax), move to a second reading by title only
SECOND: Councilmember Redmond
AYES: Clure, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: None
ABSTAIN: None

CITY COUNCIL/STAFF REPORTING PERIOD

12. Council Reports on Attendance at Appointed/Outside Meetings Mayor Glaubman – Invites public to July Coffee with the Mayor event

13. Future Agenda Items (Appearing on the agenda within 60-90 days): None a. Noise Ordinance
b. Tiny Homes on Wheels Ordinance Revision
c. Mobile Home Trash Utility Bill Increase Report
d. Water Bottling Municipal Code Update
e. Vacancy Tax
f. Analysis: Staff Time and Cost of Possible Annexation g. Funding of Forensic Analysis of Finance Department
h. Code Enforcement
i. Temporary Contract Staff
Future Agenda Items Over 90 Days: None

14. Adjourn: There being no further business, the meeting was adjourned at 7:13pm Respectfully Submitted By: Rachel Agron, Deputy City Clerk 10 Department Statistics
Calls for Service July 2025 July 2026 Change
724 737 +1.79%
Cases Taken July 2025 July 2026 Change
36 40 +11.11%
Arrests Made July 2025 July 2026 Change
13 19 +46.15%
724
588 582 552 515 501 453 495
657
501
676 606
737
0 200
400
600
800
Calls for Service
Calls for Service
36 31 33
39 30 30 28
37 29 25
39 19
40 0
10 20
30 40
50 Cases Taken
Cases Taken
13 7
18 15 14
10 12
15 11 11
8 5
19 0
5 10
15 20
Arrests Made
Arrests Made
11 Warrant Arrests July 2025 July 2026 Change
3 3 0%
Top 5 Calls
July 2025 July 2026
Outside Assist 46 Check Welfare-Person 35
Alarm 24 Out w/a Vehicle 31
Public Assist 18 Out w/a Person 22
Medical 17 Trespassing 22
Trespassing 15 Suspicious Circumstances 16
1 4
6 4
5 0
6 7
4 4 4 4
3 0
2 4
6 8
Warrant Arrests
Warrant Arrests
0 2 4 6 8 10 12 14 16 18 20
7/1/2025
8/1/2025
9/1/2025
10/1/2025
11/1/2025
12/1/2025
1/1/2026
2/1/2026
3/1/2026
4/1/2026
5/1/2026
6/1/2026
7/1/2026
Yearly Top 5 Calls 2025-2026
Animal Complaint Disturbing the Peace Suspicious Circumstances Suspicious Vehicle Suspicious Person 12 Crime Statistics
Crimes
July 2025 July 2026 Change July 2025- July 2026
Yearly Total
Assault – Physical 4 3 -25% 31
Assault – Verbal 3 1 -66.66% 24
Disturbing the Peace 18 12 -33.33% 131
Domestic Disturbance 3 5 +66.66% 21
Domestic Violence 1 0 -100% 11
Fraud 0 2 +200% 10
Public Intoxication 4 3 -25% 18
Stolen Vehicle 0 0 0% 4
TC Hit & Run 2 0 -100% 16
Theft from Vehicle 0 0 0% 4
Theft – Grand 0 0 0% 9
Theft – Petty 0 4 +400% 43
Theft – Shoplifting 0 0 0% 4
Trespassing 19 22 +15.78% 186
Vandalism 3 2 -33.33% 39
4 4 4
1 3
4 2 2 2
0 1 1
3 0
2 4
6 Assault - Physical
Assault - Physical
3 5 5
1 1
0 2
0 3
0 2
1 1 0
2 4
6 Assault - Verbal
Assault - Verbal
18 12
19 10 7 6 8 7 10
4 7
11 12
0 10
20 Disturbing the Peace
Disturbing the Peace
13 3
0 2 2
0 1
0 0
2 2
3 1
5 0
2 4
6 Domestic Disturbance
Domestic Disturbance
1 2 2
1 1 1
0 0
1 1 1
0 0 0
1 2
3 Domestic Violence
Domestic Violence
0 0
1 0 0 0
2 0
1 1
2 1
2 0
1 2
3 Fraud
Fraud
4 0
1 3
2 0
1 0
2 0
1 1
3 0
2 4
6 Public Intoxication
Public Intoxication
0 0
1 0
1 0 0 0 0 0
1 1
0 0

0.5 1

1.5 Stolen Vehicles
Stolen Vehicles
14 2
0 0
2 4
1 0 0
1 3
2 1 0 0
2 4
6 Traffic Collisions - Hit & Run
Traffic Collisions - Hit & Run
0 0 0
1 0 0
1 0
2 0 0 0 0 0
1 2
3 Theft from Vehicle
Theft from Vehicle
0 1
3 0 0
1 1
0 0
1 0
2 0 0
2 4
Theft - Grand
Theft - Grand
0 5 4 5 6
1 1
4 3 2 2
6 4
0 5
10 Theft - Petty
Theft - Petty
0 0
1 0 0 0 0
2 1
0 0 0 0 0
1 2
3 Theft - Shoplifting
Theft - Shoplifting
15 19
9 12 12 10 14
8 15 17
9 18 21 22
0 10
20 30
Trespassing
Trespassing
3 5
4 0
3 22
55 0
6 22
05 10
Vandalism
Vandalism
16 Traffic Summary
July 2025 July 2026 Change
Traffic Stops 49 87 +77.55%
Traffic Citations Issued 2 29 +1350%
Traffic Collisions
July 2025 July 2026 Change July 2025- July 2026
Yearly Total
TC – DUI 0 1 +100% 3
TC – Hit & Run 2 0 -100% 17
TC – Info Exchange 4 5 +25% 41
TC - Injury 0 1 +100% 6
Total 6 7 +16.66% 67
49 80
55 72 79 73 64 63
98 92
112
84 87
2 27
15 10 9
22 28
16 22
10 8
22 29
0 20
40 60
80 100
120
Traffic Stops
11-95 Traffic Citations Issued
0 0 0 0 0
1 1
0 0 0 0 0
1 2
0 0
2 4
1 0
1 1
3 2
1 0
4 5
4 2
3 3
7 1
3 0
4 0
5 0
1 2
0 1 1
0 0 0 0 0 0
1 0
1 2
3 4
5 6
7 8
Traffic Collisions
TC - DUI Hit & Run TC - Info Exchange TC - Injury
17 DUI Summary
July 2025 July 2026 Change
DUI Complaints NA NA NA
DUI Arrests 0 1 +100%
* DUI Complaints no longer tracked in new CAD system as of 11/01/2022.

Patrol Information
Foot Patrol
July 2025 July 2026 Change July 2025- July 2026
Yearly Total
31 25 -19.35% 190
Frequent foot patrol areas include:
• City Park
• Shastice Park
• Downtown Mount Shasta
• Roseburg Property
• Behind commercial business
such as Ray’s Food Place, the
Cinema, and Rite Aid
• Dense brush areas in multiple
residential areas.
0 0
3 2
1 2
1 1 1
4 0 0
1 0
1 2
3 4
5 DUI Summary
DUI Complaints DUI Arrests
31 11 16 13
5 13
6 8
18 15 21
8 25
0 20
40 Foot Patrol
Foot Patrol
18 Municipal Summary
Municipal Calls for Service
July 2025 July 2026 July 2025- July 2026
Yearly Total
Muni Code – Other 19 18 111
Muni Code - Parking 13 10 100
Total 31 16 211
LiveScans July 2025 July 2026
11 29
Court Activity
19 8 9 10 9
1 4 4 3
8 12
6 18
13 11
6 9
6 1
8 8
11 1
6 10 10
0 5
10 15
20 Municipal Calls for Service
Muni Code - Other Muni Code - Parking
1 2 1 2 1 0
3 3
0 0 0
3 2
0 5
Court Activity
Court Activity
19 Social Media
Facebook
Followers Posts Reach Engaged Users Reactions
17,229 12 290,588 25,834 2868
Twitter
Followers Tweets Impressions Mentions
390 0 0 0
Instagram
Followers Posts Likes
3213 12 244
Nextdoor
Posts Impressions Reactions
0 0 0
20 June 3, 2026
Re: MEMO TO FILE – Tiny Homes on Wheels Ordinance
By: Kim Fowler, Planning Director
Revised: July 22, 2026
Below are sections of the City’s Municipal Code that are relevant to the tiny homes on Wheels (THOW) Ordinance. Text in red are suggested changes to the THOW Ordinance:

CHAPTER 18.18 TINY HOMES ON WHEELS MOVEABLE AND PERMANENT TINY HOMES SECTION 18.18.010 PURPOSE AND INTENT
(A) The purpose and intent of this section is to implement Mt. Shasta 2019-31 Housing Element Program HO-5.1.6 creating provisions for moveable and permanent tiny homes on Wheels (THOW) to improve housing diversity and encourage development of new low-cost housing. This chapter also establishes zoning regulations to allow a new housing configurations – tiny homes on wheels, moveable tiny homes, and permanent tiny homes – as a permanent housing type pursuant to objective performance standards and all applicable provisions of the Mt. Shasta Municipal Code to protect public health, safety and welfare. This Chapter does not apply to recreational vehicles or travel trailers.

SECTION 18.18.020 DEFINITION
(A) “Tiny home on Wheels (THOW),” or “moveable tiny home,” shall be defined as an independent dwelling unit, maximum 400 gross square feet, excluding loft area space if that loft area space meets the requirements of Government Code Section 18009.3(b) (Park Trailer) and Section 18033 (Loft Areas) and maximum 14 feet in width at the maximum horizontal projection. A moveable tiny home shall not be fixed with slide-outs, tip-outs, or other forms of mechanical articulation room area extensions and cannot move under its own power.

SECTION 18.18.040 GENERAL REQUIREMENTS
(A) Tiny Home Villages. Tiny homes as tiny home villages are allowed permitted in R-2, R-3, C-1 and C-2 zoning districts with a Conditional Use Permit. Multiple tiny homes, not exceeding nine (9) units, may function as a tiny home village in compliance with the provisions of this chapter such that the total number of dwelling units on a parcel does not exceed the total number of dwelling units allowed on that parcel, per provisions of state and local regulations. Tiny home villages are subject to all applicable standards in MSMC Chapter 18.50 Objective Design Standards.
(B) Primary Residential Units. Tiny homes as primary residential units are uses allowed by right in zoning districts as conveyed by provisions for single-family-dwellings within MSMC Chapter

18.16 District Regulations in addition to the requirements of this section. (C) Accessory Dwelling Units. Tiny homes that function as an ADU shall be subject to all provisions of MSMC Chapter 18.22 as they apply to new construction ADUs in addition to the requirements in this section. A THOW moveable tiny home as an ADU shall be detached from the primary dwelling unit and shall not be located in a driveway. 22 (D) Long-Term Housing Only. Tiny homes shall not be rented for periods of less than 30 days in duration. Short-term rental (STR) are prohibited in all tiny homes. (E) Movement Restriction. Tiny homes movement on- and/or off-site shall be limited to no more than annually or as required for registration, certification or related compliance, or otherwise authorized by the Planning Director.
(F) Permitting. A tiny home shall require a building permit. (G) Licensing. A moveable tiny home shall be licensed and registered with the California Department of Motor Vehicles or California Department of Housing and Community Development. A permanent tiny home is exempt from licensing requirements. (H) Certification. A moveable tiny home shall comply with the standards set forth in California Health and Safety Code Section 18027.3 and be certified by a recognized national certification body as complying with these standards. A certification label shall be accepted by the Building Inspector and placed on the moveable tiny home to demonstrate compliance. Inspections are required every five (5) years to ensure that the moveable tiny homes continue to meet standards and evidence of such inspection shall be submitted to the Building Department. (I) Removal. Removal of a tiny home shall be reported to the Planning Department. A permanent tiny home is exempt from certification requirements.

SECTION 18.18.050 SITE STANDARDS
(A) Parcel Size. No minimum parcel size standards apply to tiny homes under the following provisions: 1) Density and Intensity: Density (units/acre) and intensity (lot coverage) shall not exceed what is allowed by the General Plan, and 2) Setbacks: Building setback standards for the underlying zones shall apply as conveyed in MSMC Title 18 Zoning. Additionally, tiny homes in tiny home villages shall be located at a fire separation distance of at least four feet from an adjacent lot line and at least ten (10) feet from any other structures on the premises. (B) Density Bonus. A tiny home village may be eligible for a density bonus or as may be modified by Government Code Section 65915.
(C) Site Design. All tiny home villages shall comply with the site layout standards of MSMC

18.50.030 II. (B) 7 Cottage Court Building Type Standards, unless otherwise approved by the Planning Director.
(D) HOA/CCRs. All occupants of a tiny home village shall be members of a homeowners’ association (HOA). The HOA shall be responsible for administering Covenants, Conditions and Restrictions (CCRs) regulating use, appearance and maintenance of the tiny home village.

HOA/CCRs shall be established prior to permit approval and reviewed annually by Planning Commission. Non-compliance with CCRs shall be enforceable pursuant to the abatement 23 provisions of MSMC including, but not limited to, Title 1 General Provisions and Title 6 Health and Sanitation.
(E) Open Space Standards. Common open space areas within tiny home villages shall be improved for shared lawn, outdoor seating and garden space. This shall not include required setbacks or patio areas, and a maximum of twenty-five percent (25%) of this area can be used to create common buildings for recreation, workspace, or storage. (F) Privacy. Units within a tiny home village shall not be designed or placed so that a window of one unit would provide a direct view into a neighboring unit resulting in a loss of privacy. (G) Access. A tiny home parking pad shall be accessible by a path of travel such that the moveable tiny home is towable onto and off the property.

1. Additional requirements for tiny home villages: All units within a tiny home village shall be located on a parcel with direct driveway access to a public right-of-way. The road and driveway shall have a minimum width of 20 feet for Fire Safe Regulations. (H) Parking Pad. Each moveable tiny home parking pad shall feature a level surface paved with two inches of asphalt concrete over five inches of Class II base rock or equivalent permeable or nonpermeable surface so as to provide a durable, dustless surface, and shall be graded and drained so as to prevent erosion and disperse surface water. (I) Anchoring. THOWs shall be securely anchored to the ground with anchors, blocking, pier pads, jacks or similar. Foundation. A permanent tiny home, or a moveable tiny home retrofitted to be a ‘permanent tiny home’ must be placed on a permanent foundation must meet building and fire safe standards. A THOW or moveable tiny home must otherwise be tied down with anchors or otherwise stabilized as designed by the manufacturer, to the satisfaction of the Building Inspector. Wheels shall be skirted or removed when parked. (J) Decking. The parking pad shall feature a THOW entry porch or decking with steps and perimeter landscaping. Accessory Structures. Structures such as porches, decks, sheds, and gazebos shall meet required setbacks and be designed to detach from a moveable tiny home. A building permit is required for uncovered porches or decks more than 30 inches in height and/or 200 square feet in area serve a door. A building permit is also required for permanently roofed structures over one hundred twenty (120) square feet.
(K) Utility Connections:

1. Water and Sewer. All THOW shall be connected by hard pipe to public water and wastewater systems where those services are available, in compliance with the latest edition of the California Plumbing Code and MSMC Title 13 Utility Enterprises – Water, Wastewater and Drainage. A tiny home shall be connected to water supply and sewage disposal facilities as approved by the Public Works Director prior to Final Inspection and, if applicable, issuance of a Certificate of Occupancy. A tiny home may use propane for heating and cooking.
24 2. Electricity. The tiny home shall be connected to a source of electricity in compliance with the latest edition of the California Electrical Code and local ordinance. If not connected to the local electric utility power source, an off-grid system may be used that is designed to provide sufficient power based on the expected loads. All off-grid systems shall include solar panels and battery storage. A tiny home shall not rely on a generator as a primary or stand-by source of electric power. All tiny homes shall have a GFI shutoff breaker.

SECTION 18.18.060 BUILDING STANDARDS FOR ALL THOW
(A) Applicable Building Codes:
(1) THOW or moveable tiny homes: THOW or moveable tiny homes shall be constructed to all applicable standards of the 2022 California Residential Code and Appendix AQ thereto California Health and Safety Code Section 18027.3, including the American National Standards Institute (ANSI) Section A119.2 and A119.5 and National Fire Protection Association (NFPA) Section 1192 featuring independent living facilities built upon a single chassis towable by a hitch mechanism and unable to move under its own power, is designed and built to look like a conventional residential structure, using conventional building materials, and is thus architecturally distinct from traditional mobile homes and recreational vehicles. It may only be transported upon the public highway with a permit issued pursuant to Vehicle Code Section 35780 (travel permit).

Additionally, the moveable tiny home shall exceed ANSI energy standards by either providing insulation of R13 for the walls and R19 for the floor and ceiling; or ensure that the stud/joist/rafter space in the walls, floors, and ceiling are completely filled with insulation.
(2) Permanent Tiny Homes: Permanent tiny homes or moveable tiny homes retrofitted to be ‘permanent tiny homes’ shall be constructed to all applicable standards of state and local building codes.
(B) Snow Loads. A tiny home shall be constructed to the satisfaction of the Building Inspector to meet the equivalent of the snow load requirements of Title 25 of the California Code of Regulations, Chapter 3, § 208.305(c)(3)(1) and to have the snow load capacity to resist the roof live load applicable to the site where the unit is placed. The applicant must provide detailed 25 evidence of the roof live load capacity certified by the manufacturer to the satisfaction of the Building Inspector. If a THOW or moveable tiny home itself does not meet the minimum required load standards, it must be placed under an approved protecting ramada subject to a building permit.
(C) Appearance. To maintain the character of residential areas, a tiny home shall be designed to look like a conventional residential structure rather than a recreational vehicle, as depicted in the graphic below. This shall be done by incorporating design features and materials typically used for houses, such as typical siding or roofing materials, pitched roofs, eaves, residential windows, etc. to the satisfaction of the Planning Director. The undercarriage, including wheels, axles, tongue, and hitch or moveable tiny homes, shall be concealed from view. The wheels shall be skirted or removed and shall sit with leveling or support jacks on a paved or compacted surface. Tiny Home Villages shall also comply all applicable standards of MSMC 18.50.030 Objective Design Standards.
(D) Design Characteristics. Shall incorporate design features and materials to suit the architectural character of vicinity residential development context, including features such as siding 4 material, roof form, roof pitch, eaves, and double-pane residential windows. (1) Egress. A moveable tiny house shall have a minimum of two means of egress, one of which shall be the main entrance and one of which shall be in each sleeping area(s).

Entrance and egress stairs, pathways, and windows shall be constructed in accordance with state standards.
(2) Skirting. When parked on its parking pad, skirting shall be installed to conceal the wheels and undercarriage. Skirting material shall have a rigid an appearance complementary to the THOW siding and be insulated to the satisfaction of the Building Inspector.
(3) Siding Materials. Exterior siding shall be natural or simulated natural products conventional to the residential home building industry. 26 (4) Insulation. Insulation of R13 for the walls and R19 for the floor and ceiling; or ensure that the stud/joist/rafter space in the walls, floors, and ceiling are completely filled with insulation.
(5) Materials. Materials for the exterior wall covering shall include material that would be allowed under the California Building Code.
(6) Windows. Windows shall be at least double pane glass and shall include exterior trim or other design features to mimic residential windows.
(7) A Moveable tiny home shall include at a minimum an efficiency kitchen. More extensive kitchen facilities may be installed but are not required. (8) Roofs. Roofs shall have a minimum 1:12 pitch for greater than fifty percent (50%) of the roof area. The roof and exterior walls shall be fixed with no slide-outs, tip-outs, or other forms of mechanically articulating extensions that expand the interior space of the THOW.
(9) Mechanical Equipment Screening. Mechanical equipment that is not incorporated within the structure shall be screened from public view and shall not be located on the roof. Except for solar panels, plumbing vents and low-profile exhaust fans, no mechanical equipment may be located on the roof. Electrical and plumbing hook ups shall similarly also be screened from public view to the satisfaction of the Building Inspector.
(10) Height. The maximum height of a THOW shall be as established by the California Department of Motor Vehicles for towing on public roads, but not to exceed 14 feet.

Movable tiny homes may exceed fourteen (14) feet in height when the movable tiny home is placed on a lot and is not being actively towed. The overall height of a moveable tiny home when it is in place and not mobile shall comply with the applicable standards for the zone in which the movable tiny home is located.
(E) Parking. A minimum of one (1) car parking space for every one (1) unit on the site. Parking location layout for tiny home villages shall comply with MSMC 18.50.030 I.(B)4. Parking and Loading, unless otherwise approved by the Planning Director. (F) Refuse Service. Refuse service consistent with MSMC Section 13.04.100 is required. Each moveable tiny home occupant is responsible for the satisfactory removal of all refuse accumulated.
(1) Additional requirements for tiny home villages: One or more areas shall be set aside for covered and enclosed trash and recycling containers. If a waste service is used, the areas must be directly accessible for garbage and recycling trucks.

SECTION 18.18.070 STANDARDS FOR TINY HOME VILLAGES
27 (A) Purpose. The purpose of these regulations is to provide clear and objective standards for tiny home villages consisting of multiple THOW up to nine units. All standards in MSMC 18.18.060 shall also apply.
(B) General Provisions.
(1) Ministerial Review. A tiny home village that meets the requirements of this section is permitted by right in R2, R3, C1 and C2 zones subject to the provisions of MSMC 18.18.030, Regulatory authority.
(2) Density and Intensity. Maximum permitted density and lot coverage shall be no greater than allowed by the General Plan or as may be modified by a density bonus. (3) Setbacks. Building setback standards for the underlying zones shall apply as conveyed in this title.
(4) Objective Design Standards. All applicable provisions of Chapter 18.50 MSMC, Objective Design Standards, shall apply in addition to the requirements of this section. (5) Types and Number of Structures. Groups of no more than nine tiny homes or tiny homes on wheels area permitted on one parcel.
(6) Density Bonus. A tiny home village may be eligible for a density bonus or as may be modified by Government Code Section 65915.
(7) HOA/CCRs. All occupants of a tiny home village shall be members of a homeowners association (HOA). The homeowners association shall be responsible for administering covenants, conditions and restrictions (CCRs) regulating use, appearance and maintenance of the tiny home village. HOA/CCRs shall be established prior to permit approval and reviewed annually by the Planning Commission. Noncompliance with CCRs shall be enforceable pursuant to the abatement provisions of this code including, but not limited to, Title 1 MSMC, General Provisions, and Title 6 MSMC, Health and Sanitation. (C) Development Standards. tiny home villages are subject to the following development standards:
(1) Electricity. All units in a tiny home village shall be connected to a source of electricity in compliance with the latest edition of the California Electrical Code and local ordinance. If not connected to the local electric utility power source, an off-grid system may be used that is designed to provide sufficient power based on the expected loads. All off-grid systems shall include solar panels and battery storage. A THOW shall not rely on a generator as a primary or stand-by source of electric power. Submetering of individual THOWs may be permitted at the discretion of the electric service provider.
(2) Water and Wastewater. All units within a tiny home village shall connect to public water and wastewater systems where those services are available. Where connection to public water or wastewater system is not available, tiny homes will require approval by the Public Works Director 28 and shall be served by on-site water and wastewater treatment that meets County Code and State requirements. Separate water meters shall be required for all THOWs. All provisions of MSMC Title 13, Utility Enterprises – Water, Wastewater and Drainage, apply. (3) Access. All units within a tiny home village shall be located on a parcel with direct driveway access to a public right-of-way. The road and driveway shall have a minimum width of 20 feet for fire safe regulations.
(4) Addresses. Each individual unit of a tiny home village shall have an assigned address by the Planning Department prior to occupancy permit issuance. (5) Parking. A minimum of one car parking space for every one unit on the site. Parking location layout shall comply with MSMC 18.50.030, Part I, subsection (B)(4), Parking. (6) Solid Waste and Recycling.
(a) One or more areas shall be set aside for covered and enclosed trash and recycling containers.

If a waste service is used, the areas must be directly accessible for garbage and recycling trucks. (b) The property owner of record is responsible for the satisfactory removal of all refuse accumulated at the tiny home village by contracting with a franchised collector in a manner consistent with State requirements and all applicable provisions of MSMC 13.04.100. (7) Open Space. Shall comply with objective design standards (cottage court building type in Chapter 18.50 MSMC, Appendix A, Part II, subsection (B)(7)(7.6), Open Space. The common open space shall be improved for shared lawn, outdoor seating and garden space. This shall not include required setbacks or patio areas, and a maximum of 25 percent of this area can be used to create common buildings for recreation, workspace, or storage. (8) Privacy. Units shall not be designed or placed so that a window of one unit would provide a direct view into a neighboring unit resulting in a loss of privacy. (9) Design Standards. THOW shall comply with the following design standards:
(a) Design Character. Shall incorporate design features and materials to suit the architectural character of vicinity residential development context, including features such as siding material, roof form, roof pitch, eaves, and residential windows.
(b) Siding Materials. Exterior siding shall be natural or simulated natural products conventional to the residential home building industry.
(c) Windows. Windows shall be at least double pane glass and shall include exterior trim or other design features to mimic residential windows.
(d) Roofs. Roofs shall have a minimum 1:12 pitch for greater than 50 percent of the roof area. The roof and exterior walls shall be fixed with no slide-outs, tip-outs, or other forms of mechanically articulating extensions that expand the interior space of the THOW. 29 (e) Mechanical Equipment Screening. Mechanical equipment that is not incorporated within the structure shall be screened from public view and shall not be located on the roof. Plumbing vents and low-profile exhaust fans may be located on the roof. Electrical and plumbing hookups shall similarly be screened from public view.
(f) General Design Standards. All tiny home villages shall comply all applicable standards of MSMC 18.50.030, Objective design standards.
(g) Site Design Standards. All tiny home villages shall comply with the site layout standards of Chapter 18.50 MSMC, Appendix A, Part II, subsection (B)(7), cottage court building type standards.
(h) Landscaping Standards. All tiny home villages shall comply with Chapter 18.50 MSMC, Objective Design Standards, landscaping requirements cited in Chapter 18.50 MSMC, Appendix A, Part I, subsection (B)(2). (Ord. CCO-25-04, 2025)
30 ORDINANCE CCO-26-XX
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MT. SHASTA AMENDING MT. SHASTA MUNICIPAL CODE CHAPTER 18.18

TINY HOMES ON WHEELS
The City Council of the City of Mt. Shasta does hereby ordain as follows:

CHAPTER 18.18 MOVEABLE AND PERMANENT TINY HOMES
SECTION 18.18.010 PURPOSE AND INTENT
(A) The purpose and intent of this section is to implement Mt. Shasta 2019-31 Housing Element Program HO-5.1.6 creating provisions for moveable and permanent tiny homes to improve housing diversity and encourage development of new low-cost housing. This chapter also establishes zoning regulations to allow new housing configurations –moveable tiny homes, and permanent tiny homes – as a permanent housing type pursuant to objective performance standards and all applicable provisions of the Mt.

Shasta Municipal Code to protect public health, safety and welfare. This Chapter does not apply to recreational vehicles or travel trailers. (Ord. CCO-26-XX, 2026; Ord. CCO-25-XX, 2025) SECTION 18.18.020 DEFINITION
(A) “Tiny home on Wheels (THOW),” or “moveable tiny home,” shall be defined as an independent dwelling unit, maximum 400 gross square feet, excluding loft area space if that loft area space meets the requirements of Government Code Section 18009.3(b) (Park Trailer) and Section 18033 (Loft Areas) and maximum 14 feet in width at the maximum horizontal projection. A moveable tiny home shall not be fixed with slide-outs, tip-outs, or other forms of mechanical articulation room area extensions and cannot move under its own power.

B) “Permanent tiny home” means a stationary, long-term dwelling unit built on a permanent foundation (e.g. concrete slab or pier and beam) and designed to meet state and local building codes and zoning regulations for year-round occupancy. A permanent tiny home is not limited in size/square footage and is connected to approved utilities, and treated by the city as a primary or accessory dwelling unit rather than a recreational vehicle. A permanent tiny home must have a certificate of occupancy. (C) “Concealed” means kept out of sight or hidden from view. (D) “Moveable” means a transportable dwelling unit that is constructed to comply with standards applicable to recreational vehicles.
(E) “Tiny homes” include THOW, moveable tiny homes, and permanent tiny homes. (F) “Tiny home villages” consist of multiple moveable and/or permanent tiny homes consisting of up to nine (9) units per parcel
(G) “Uses allowed by right” means a land use that is permitted under the current zoning regulations of 31 a property, essentially allowing a property owner to develop their land in a specific way without needing additional use permits from the Planning Department, as it falls within the designated zoning category for that area; also known as "permitted use" or "use by right." (Ord. CCO-26-XX, 2026; Ord. CCO-25-XX, 2025)
SECTION 18.18.030 REGULATORY AUTHORITY
(A) Planning Director or designee shall serve as the review authority for individual moveable tiny homes or permanent tiny homes proposed as a primary single-family dwelling or accessory dwelling unit. (B) Planning Commission shall serve as the regulatory authority for tiny home villages. (Ord. CCO-26-XX, 2026; Ord. CCO-25-XX, 2025)
SECTION 18.18.040 GENERAL REQUIREMENTS
(A) Tiny Home Villages. Tiny homes as tiny home villages are permitted in R-2, R-3, C-1 and C-2 zoning districts with a Conditional Use Permit. Multiple tiny homes, not exceeding nine (9) units, may function as a tiny home village in compliance with the provisions of this chapter such that the total number of dwelling units on a parcel does not exceed the total number of dwelling units allowed on that parcel, per provisions of state and local regulations. Tiny home villages are subject to all applicable standards in MSMC Chapter 18.50 Objective Design Standards.
(B) Primary Residential Units. Tiny homes as primary residential units are uses allowed by right in zoning districts as conveyed by provisions for single-family-dwellings within MSMC Chapter 18.16 District Regulations in addition to the requirements of this section. (C) Accessory Dwelling Units. Tiny homes that function as an ADU shall be subject to all provisions of MSMC Chapter 18.22 as they apply to new construction ADUs in addition to the requirements in this section. A moveable tiny home as an ADU shall be detached from the primary dwelling unit and shall not be located in a driveway.
(D) Long-Term Housing Only. Tiny homes shall not be rented for periods of less than 30 days in duration.

Short-term rental (STR) are prohibited in all tiny homes. (E) Movement Restriction. Tiny homes movement on- and/or off-site shall be limited to no more than annually or as required for registration, certification or related compliance, or otherwise authorized by the Planning Director.
(F) Permitting. A tiny home shall require a building permit. (G) Licensing. A moveable tiny home shall be licensed and registered with the California Department of Motor Vehicles or California Department of Housing and Community Development. A permanent tiny home is exempt from licensing requirements.
(H) Certification. A moveable tiny home shall comply with the standards set forth in California Health and Safety Code Section 18027.3 and be certified by a recognized national certification body as 32 complying with these standards. A certification label shall be accepted by the Building Inspector and placed on the moveable tiny home to demonstrate compliance. Inspections are required every five (5) years to ensure that the moveable tiny homes continue to meet standards and evidence of such inspection shall be submitted to the Building Department. (I) Removal. Removal of a tiny home shall be reported to the Planning Department. A permanent tiny home is exempt from certification requirements. (Ord. CCO-26-XX, 2026; Ord. CCO-25-XX, 2025) SECTION 18.18.050 SITE STANDARDS
(A) Parcel Size. No minimum parcel size standards apply to tiny homes under the following provisions:
1) Density and Intensity: Density (units/acre) and intensity (lot coverage) shall not exceed what is allowed by the General Plan, and 2) Setbacks: Building setback standards for the underlying zones shall apply as conveyed in MSMC Title 18 Zoning. Additionally, tiny homes in tiny home villages shall be located at a fire separation distance of at least four feet from an adjacent lot line and at least ten (10) feet from any other structures on the premises.
(B) Density Bonus. A tiny home village may be eligible for a density bonus or as may be modified by Government Code Section 65915.
(C) Site Design. All tiny home villages shall comply with the site layout standards of MSMC 18.50.030 II. (B) 7 Cottage Court Building Type Standards, unless otherwise approved by the Planning Director. (D) HOA/CCRs. All occupants of a tiny home village shall be members of a homeowners’ association (HOA). The HOA shall be responsible for administering Covenants, Conditions and Restrictions (CCRs) regulating use, appearance and maintenance of the tiny home village. HOA/CCRs shall be established prior to permit approval and reviewed annually by Planning Commission. Non-compliance with CCRs shall be enforceable pursuant to the abatement provisions of MSMC including, but not limited to, Title 1 General Provisions and Title 6 Health and Sanitation. (E) Open Space Standards. Common open space areas within tiny home villages shall be improved for shared lawn, outdoor seating and garden space. This shall not include required setbacks or patio areas, and a maximum of twenty-five percent (25%) of this area can be used to create common buildings for recreation, workspace, or storage.
(F) Privacy. Units within a tiny home village shall not be designed or placed so that a window of one unit would provide a direct view into a neighboring unit resulting in a loss of privacy. (G) Access. A tiny home parking pad shall be accessible by a path of travel such that the moveable tiny home is towable onto and off the property.

1. Additional requirements for tiny home villages: All units within a tiny home village shall be located on a parcel with direct driveway access to a public right-of-way. The road and driveway shall have a minimum width of 20 feet for Fire Safe Regulations. (H) Parking Pad. Each moveable tiny home parking pad shall feature a level surface paved with two inches of asphalt concrete over five inches of Class II base rock or equivalent permeable or 33 nonpermeable surface so as to provide a durable, dustless surface, and shall be graded and drained so as to prevent erosion and disperse surface water.
(I) Foundation. A permanent tiny home, or a moveable tiny home retrofitted to be a ‘permanent tiny home’ must be placed on a permanent foundation must meet building and fire safe standards. A THOW or moveable tiny home must otherwise be tied down with anchors or otherwise stabilized as designed by the manufacturer, to the satisfaction of the Building Inspector. Wheels shall be skirted or removed when parked.
(J) Accessory Structures. Structures such as porches, decks, sheds, and gazebos shall meet required setbacks and be designed to detach from a moveable tiny home. A building permit is required for uncovered porches or decks more than 30 inches in height and/or serve a door. A building permit is also required for permanently roofed structures over one hundred twenty (120) square feet. (K) Utility Connections:

1. Water and Sewer. A tiny home shall be connected to water supply and sewage disposal facilities as approved by the Public Works Director prior to Final Inspection and, if applicable, issuance of a Certificate of Occupancy. A tiny home may use propane for heating and cooking.

2. Electricity. The tiny home shall be connected to a source of electricity in compliance with the latest edition of the California Electrical Code and local ordinance. If not connected to the local electric utility power source, an off-grid system may be used that is designed to provide sufficient power based on the expected loads. All off-grid systems shall include solar panels and battery storage. A tiny home shall not rely on a generator as a primary or stand-by source of electric power. All tiny homes shall have a GFI shutoff breaker.

3. Energy. Unless otherwise designed to be self-contained to provide equal electrical accommodations (e.g., fully relying on solar power and battery backup), a building permit shall be obtained for installation of any subpanel not included in the approved tiny home and shall be appropriately sized for amperage, electrical pedestal, and approved exterior outlets in the location of the tiny home. Separate electric meters may be permitted if approved by the Building Inspector and utility supplier.
(L) Landscaping Standards. All Tiny Home Villages shall comply with MSMC Chapter 18.50 Objective Design Standards landscaping requirements cited in 18.50.030 I.(B) 2. (Ord. CCO-26-XX, 2026; Ord. CCO25-XX, 2025) SECTION 18.18.060 BUILDING STANDARDS
(A) Applicable Building Codes:
(1) THOW or moveable tiny homes: THOW or moveable tiny homes shall be constructed to all applicable standards of the California Health and Safety Code Section 18027.3, including the American National Standards Institute (ANSI) Section A119.2 and A119.5 and National Fire Protection Association (NFPA) Section 1192 featuring independent living facilities built upon a 34 single chassis towable by a hitch mechanism and unable to move under its own power, is designed and built to look like a conventional residential structure, using conventional building materials, and is thus architecturally distinct from traditional mobile homes and recreational vehicles. It may only be transported upon the public highway with a permit issued pursuant to Vehicle Code Section 35780 (travel permit). Additionally, the moveable tiny home shall exceed ANSI energy standards by either providing insulation of R13 for the walls and R19 for the floor and ceiling; or ensure that the stud/joist/rafter space in the walls, floors, and ceiling are completely filled with insulation.
(2) Permanent Tiny Homes: Permanent tiny homes or moveable tiny homes retrofitted to be ‘permanent tiny homes’ shall be constructed to all applicable standards of state and local building codes.
(B) Snow Loads. A tiny home shall be constructed to the satisfaction of the Building Inspector to meet the equivalent of the snow load requirements of Title 25 of the California Code of Regulations, Chapter 3, § 208.305(c)(3)(1) and to have the snow load capacity to resist the roof live load applicable to the site where the unit is placed. The applicant must provide detailed evidence of the roof live load capacity certified by the manufacturer to the satisfaction of the Building Inspector. If a THOW or moveable tiny home itself does not meet the minimum required load standards, it must be placed under an approved protecting ramada subject to a building permit.
(C) Appearance. To maintain the character of residential areas, a tiny home shall be designed to look like a conventional residential structure rather than a recreational vehicle, as depicted in the graphic below. This shall be done by incorporating design features and materials typically used for houses, such as typical siding or roofing materials, pitched roofs, eaves, residential windows, etc. to the satisfaction of the Planning Director. The undercarriage, including wheels, axles, tongue, and hitch or moveable tiny homes, shall be concealed from view. The wheels shall be skirted or removed and shall sit with leveling or support jacks on a paved or compacted surface. Tiny Home Villages shall also comply all applicable standards of MSMC 18.50.030 Objective Design Standards. (D) Design Characteristics. Shall incorporate design features and materials to suit the architectural character of vicinity residential development context, including features such as siding 4 material, roof form, roof pitch, eaves, and double-pane residential windows. 35 (1) Egress. A moveable tiny house shall have a minimum of two means of egress, one of which shall be the main entrance and one of which shall be in each sleeping area(s). Entrance and egress stairs, pathways, and windows shall be constructed in accordance with state standards. (2) Skirting. When parked on its parking pad, skirting shall be installed to conceal the wheels and undercarriage. Skirting material shall have an appearance complementary to the THOW siding and be insulated to the satisfaction of the Building Inspector. (3) Siding Materials. Exterior siding shall be natural or simulated natural products conventional to the residential home building industry.
(4) Insulation. Insulation of R13 for the walls and R19 for the floor and ceiling; or ensure that the stud/joist/rafter space in the walls, floors, and ceiling are completely filled with insulation. (5) Materials. Materials for the exterior wall covering shall include material that would be allowed under the California Building Code.
(6) Windows. Windows shall be at least double pane glass and shall include exterior trim or other design features to mimic residential windows.
(7) A Moveable tiny home shall include at a minimum an efficiency kitchen. More extensive kitchen facilities may be installed but are not required. (8) Roofs. Roofs shall have a minimum 1:12 pitch for greater than fifty percent (50%) of the roof area. The roof and exterior walls shall be fixed with no slide-outs, tip-outs, or other forms of mechanically articulating extensions that expand the interior space of the THOW. (9) Mechanical Equipment Screening. Mechanical equipment that is not incorporated within the structure shall be screened from public view and shall not be located on the roof. Except for solar panels, plumbing vents and low-profile exhaust fans, no mechanical equipment may be located on the roof. Electrical and plumbing hook ups shall also be screened from public view to the satisfaction of the Building Inspector.
(10) Height. The maximum height of a THOW shall be as established by the California Department of Motor Vehicles for towing on public roads, but not to exceed 14 feet. Movable tiny homes may exceed fourteen (14) feet in height when the movable tiny home is placed on a lot and is not being actively towed. The overall height of a moveable tiny home when it is in place and not mobile shall comply with the applicable standards for the zone in which the movable tiny home is located.
(E) Parking. A minimum of one (1) car parking space for every one (1) unit on the site. Parking location layout for tiny home villages shall comply with MSMC 18.50.030 I.(B)4. Parking and Loading, unless otherwise approved by the Planning Director.
(F) Refuse Service. Refuse service consistent with MSMC Section 13.04.100 is required. Each moveable tiny home occupant is responsible for the satisfactory removal of all refuse accumulated. 36 (1) Additional requirements for tiny home villages: One or more areas shall be set aside for covered and enclosed trash and recycling containers. If a waste service is used, the areas must be directly accessible for garbage and recycling trucks. (Ord. CCO-26-XX, 2026; Ord. CCO-25-XX, 2025)
The foregoing Ordinance was adopted at the regular meeting of the City Council of the City of Mt. Shasta held on this __ day of __, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

DATED:

ATTEST: CITY OF MT. SHASTA
_______________________________ _______________________________ Rachel Agron, Deputy City Clerk Casey Glaubman, Mayor
FORM APPROVED:
_______________________________
Andrew L. Jared, City Attorney

CERTIFICATION
I HEREBY CERTIFY that the foregoing Ordinance CCO-26-XX was introduced, by title only, at a regular meeting of the Mt. Shasta City Council on the 27th day of July, 2026, and was adopted at a regular meeting of said Council on the ___ day of ___, 2026.
_______________________________
Rachel Agron, Deputy City Clerk

37 Statutory Exemptions. State code number:

_______________________________________________
Print Form
Notice of Exemption Appendix E
To: Office of Planning and Research From: (Public Agency): ____________________________ P.O. Box 3044, Room 113 _______________________________________________ Sacramento, CA 95812-3044 County Clerk
(Address)
___________________________
___________________________
County of: __________________
Project Title: ____________________________________________________________________________ Project Applicant: ________________________________________________________________________ Project Location - Specific:

Project Location - City: ______________________ Project Location - County:

Description of Nature, Purpose and Beneficiaries of Project:
_____________________
Name of Public Agency Approving Project: _____________________________________________________ Name of Person or Agency Carrying Out Project: ________________________________________________ Exempt Status: (check one):

Ministerial (Sec. 21080(b)(1); 15268);
Declared Emergency (Sec. 21080(b)(3); 15269(a));
Emergency Project (Sec. 21080(b)(4); 15269(b)(c));
Reasons why project is exempt:

Lead Agency
Contact Person: ____________________________ Area Code/Telephone/Extension: _______________ If filed by applicant:

1. Attach certified document of exemption finding.

2. Has a Notice of Exemption been filed by the public agency approving the project? Yes No Signature: ____________________________ Date:

Signed by Lead Agency Signed by Applicant
Authority cited: Sections 21083 and 21110, Public Resources Code. Date Received for filing at OPR:

Reference: Sections 21108, 21152, and 21152.1, Public Resources Code. _______________
Categorical Exemption. State type and section number: ____________________________________ ______________________________________________
______________ Title: _______________________
Revised 2011
38 Chapter 3.12

TRANSIENT OCCUPANCY TAX
Sections:

3.12.010 Definitions.

3.12.020 Tax imposed.

3.12.030 Operator’s duties.

3.12.040 Registration.

3.12.050 Reporting and remitting.

3.12.060 Penalties and interest.

3.12.070 Failure to collect and report tax – Determination of tax by Tax Administrator.

3.12.080 Appeal.

3.12.090 Records.

3.12.100 Refunds.

3.12.110 Actions to collect.

3.12.120 Violations.

3.12.300 Obligation of purchaser of covered business.

3.12.310 Issuance of receipt or certificate.

3.12.320 Estimate of amount to withhold.

3.12.330 Deposit of amount withheld.

3.12.340 Successor’s failure to withhold.

3.12.350 Effect of certificate on liability of seller.

3.12.400 Joint and several liability of partners.

3.12.010 Definitions.

Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter.
39 (A) “Person” means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit. (B) “Hotel” means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof; and shall further include any space, lot, area, or site in any trailer court, camp, park, or lot where a trailer, recreational vehicle, mobile home, motor home, or other similar conveyance is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes.
(C) “Occupancy” means the use or possession, or the right to the use or possession, of any room or rooms, or portion thereof, in any hotel for dwelling, lodging or sleeping purposes. (D) “Transient” means any person who exercises occupancy or is entitled to occupy by reason of concession, permit, right of access, license or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of the ordinance codified in this chapter may be considered. (E) “Rent” means the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever.
(F) “Operator” means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgage in possession, licensee, or any other capacity. Where the operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his principal.

Compliance with the provisions of this chapter by either the principal or the managing agent, shall, however, be considered to be compliance by both. (G) “Tax Administrator” means the City Clerk. (Ord. CCO-11-05 § 6, 2011; Ord. 440, 1988)

3.12.020 Tax imposed.
40 For the privilege of occupancy in any hotel, each transient shall be subject to and shall pay a tax in the amount of 12 percent of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the City, which debt shall be extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient’s ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax be paid directly to the Tax Administrator. (Ord. CCO-23-08 § 1, 2023; Ord. CCO-95-08, 1995; Ord. CCO-93-05, 1993; Ord. 440, 1988)

3.12.030 Operator’s duties.

Each operator shall collect the tax imposed by this chapter to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner hereinafter provided. (Ord. 440, 1988)

3.12.040 Registration.

Within 30 days after the effective date of the ordinance codified in this chapter, or within 30 days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register said hotel with the Tax Administrator and obtain from him a “Transient Occupancy Registration Certificate” to be at all times posted in a conspicuous place on the premises. Said certificate shall, among other things, state the following:
(A) The name of the operator;
(B) The address of the hotel;
(C) The date upon which the certificate was issued;
(D) “This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance by registering with the Tax Administrator for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Administrator. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly 41 complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of this City. This certificate does not constitute a permit.” (Ord. 440, 1988)

3.12.050 Reporting and remitting.

Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Tax Administrator, make a return to the Tax Administrator on forms provided by him/her of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Administrator. The Tax Administrator may establish shorter reporting periods for any certificate holder if he/she deems it necessary in order to ensure collection of the tax and he/she may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Tax Administrator. An extension of time, not to exceed 30 days, to file a return and to pay the tax, shall be granted by the Tax Administrator upon receipt of a written application showing good cause. (Ord. CCO-11-05 § 7, 2011; Ord.

CCO-96-07 § 25, 1996; Ord. 440, 1988)

3.12.060 Penalties and interest.
(A) Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of 10 percent of the amount of the tax in addition to the amount of the tax.
(B) Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10 percent of the amount of the tax in addition to the amount of the tax and the 10 percent penalty first imposed. (C) Fraud. If the Tax Administrator determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsections (A) and (B) of this section. (D) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
42 (E) Penalties Merged with Tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be paid. (Ord. 440, 1988)

3.12.070 Failure to collect and report tax – Determination of tax by Tax Administrator.

If any operator shall fail or refuse to collect said tax and to make, within the time provided in this chapter, any report and remittance of said tax or any portion thereof required by this chapter, the Tax Administrator shall proceed in such manner as he/she may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the Tax Administrator shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he/she shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the Tax Administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place of address. Such operator may, within 10 days after the serving or mailing of such notice, make application in writing to the Tax Administrator for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Administrator shall become final and conclusive and immediately due and payable. If such application is made, the Tax Administrator shall give not less than five days’ written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in said notice why said amount specified therein should not be fixed for such tax, interest and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in MSMC 3.12.080. (Ord. 440, 1988)

3.12.080 Appeal.

Any operator aggrieved by any decision of the Tax Administrator with respect to the amount of such tax, interest and penalties, if any, may appeal to the Council by filing a notice of appeal with the City Clerk within 15 days of the serving or mailing of the determination of tax due. The Council shall fix a time and place for hearing such appeal, and the City Clerk shall give notice in writing to such operator at his/her last known place of address. The findings of the Council shall be final and conclusive and shall be served upon the appellant in the manner above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice. (Ord. 440, 1988)

3.12.090 Records.
43 It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the City, which records the Tax Administrator shall have the right to inspect at all reasonable times. (Ord. 440, 1988)

3.12.100 Refunds.
(A) Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded as provided in subsections (B) and (C) of this section provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded is filed with the Tax Administrator within three years of the date of payment. The claim shall be on forms furnished by the Tax Administrator. (B) An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Tax Administrator that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
(C) A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner provided in subsection (A) of this section, but only when the tax was paid by the transient directly to the Tax Administrator, or when the transient having paid the tax to the operator, establishes to the satisfaction of the Tax Administrator that the transient has been unable to obtain a refund from the operator who collected the tax.
(D) No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto. (Ord. 440, 1988)

3.12.110 Actions to collect.

Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the City. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City of Mt. Shasta for the recovery of such amount. 44 A. Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the city. Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount.

B. Recording Certificate of Lien. If any amount required to be paid to the city under this chapter is not paid when due, the tax administrator may, within three years after the amount is due, file for recording in the office of the Siskiyou County recorder a certificate of lien specifying the amount of tax, penalties and interest due, and the name and address of the operator as it appears on the records of the tax administrator. The lien shall also specify that the tax administrator has complied with all provisions of this chapter with respect to the computation and levy of the tax required to be paid. From the time of filing the certificate for record, the amount required to be paid, together with penalties and interest thereon, constitutes a lien upon all real property in the city owned by the operator or subsequently acquired by the operator before the lien expires. The lien has the force, effect, and priority of a judgment lien and shall continue for ten years from the recording of the certificate unless sooner released or otherwise discharged. Within ten years from the date of the recording of the certificate, the tax administrator may extend the lien by filing for record a new certificate in the office of the Siskiyou County recorder and, from the time of the filing, the lien as obtained under the original certificate shall be extended for an additional ten years unless sooner released or otherwise discharged.

C. Warrant for Collection of Tax. At any time within three years after any operator is delinquent in the payment of any amount herein required to be paid or within three years after the last recording of a certificate of lien under subsection B of this section, the tax administrator may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the city under this chapter. The warrant shall be directed to Office of the Siskiyou County Sheriff and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy and sale pursuant to a writ of execution. The tax administrator may pay or advance to the sheriff such fees, commissions, and expenses for services as are provided by law for similar services pursuant to a writ of execution.

D. Seizure and Sale. At any time within three years after recording a lien against any operator, if the lien is not discharged and released in full, the tax administrator 45 may forthwith seize any asset or property, real or personal (including bank account), of the operator and sell at public auction the asset or property, or a sufficient part of it to pay the amount due together with any penalties and interest imposed for the delinquency and any cost incurred on account of the seizure and sale. Assets or property of the operator subject to seizure and sale subject to this chapter shall not include any assets or property which is exempt from execution under the provisions of the California Code of Civil Procedure. A seizure and sale under this section shall be conducted in the same manner as a seizure and sale under the provisions of California Revenue and Taxation Code Section 2951 et seq., as now enacted and as may hereafter be amended, to the extent that such provisions do not conflict with this section.

E. The remedies provided under this section are cumulative and not exclusive, , and are in addition to, and not in lieu of, the code enforcement remedies and penalties available under Chapter 1.03 MSMC.

Section 2. Severability. If any section, subsection, sentence, clause, or phrase of this Ordinance is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining portions of this Ordinance. The City Council hereby declares that it would have passed this Ordinance, and each section, subsection, sentence, clause, and phrase thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, or phrases be declared invalid under law.

Section 3. Effective Date. This Ordinance shall take effect thirty (30) days after the date of its adoption.
(Ord. 440, 1988)

3.12.120 Violations.
(A) Violation of this chapter shall constitute an infraction, and shall follow code enforcement procedures and penalties set forth in Chapter 1.03 MSMC. (B) Nothing herein shall prevent a person who violates this chapter from, in the alternative, being charged with and convicted of a misdemeanor or felony under any other applicable provision of the California Penal Code or other local, County, State, or Federal law or regulation.
(C) Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or furnish a supplemental return or other data 46 required by the Tax Administrator, or who renders a false or fraudulent return or claim, shall be deemed to have violated this chapter.
(D) Any person required to make, render, sign or verify any report or claim who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made shall be deemed to have violated this chapter. (Ord. CCO-20-04 § 3, 2020; Ord. CCO-95-04, 1995; Ord. 440, 1988)

3.12.300 Obligation of purchaser of covered business.

If an operator who is liable for any tax, penalties, or interest under this chapter sells his or her business, his or her successor shall withhold, or cause the escrow holder to withhold, a sufficient portion of the purchase price to equal the amount of such tax, penalties, and interest until the selling operator produces a receipt from the City Clerk or Finance Officer showing that the said tax, penalty, and interest has been paid through the date of the transfer of the subject business, or a Tax Clearance Certificate from said officer stating that no tax, penalties, or interest are due as of the said transfer date. (Ord. CCO-95-06, 1995)

3.12.310 Issuance of receipt or certificate.

Within 10 days after receiving a written request from the successor for a Tax Clearance Certificate stating that no tax, penalties, or interest is due, the City Finance Officer shall either mail to the successor the requested Certificate or issue a withholding estimate pursuant to MSMC 3.12.320. (Ord. CCO-95-06, 1995)

3.12.320 Estimate of amount to withhold.

The City Finance Officer shall, within 10 days after receipt of a written request therefor, mail to the successor a statement of the amount which the City will consider to be sufficient to be withheld under MSMC 3.12.300, and if the successor withholds, or causes the escrow holder to withhold, that amount or more, the successor shall not be liable if the amount proves to be insufficient. The minimum amount to be withheld shall be determined by the City by multiplying by 1.5 the estimated amount of T.O.T. which is likely to have accrued, based on the taxpayer’s previous tax returns, since the tax was last paid, plus known interest and penalties; provided, however, that the City may require a larger amount to be withheld if the City Finance Officer deems it to be appropriate under the circumstances, based on intervening changes in the operator’s business, veracity and completeness of previous tax returns, or other relevant factors. If the successor fails to obtain such an estimate from the City, and withholds, or causes to be withheld, an insufficient amount, the successor shall be liable for the difference between the amount withheld and the amount actually due from the operator. In no event shall the escrow holder be liable for the subject taxes, penalties, or interest. (Ord. CCO-95-06, 1995) 47 3.12.330 Deposit of amount withheld.

If the seller does not present his or her successor with a receipt or Tax Clearance Certificate within 30 days after such successor commences to conduct business, the successor shall deposit, or cause the escrow holder to deposit, the withheld amount with the City pending settlement of the amount of the taxes, penalties, and interest due of the seller. (Ord. CCO-95-06, 1995)

3.12.340 Successor’s failure to withhold.

If the successor fails to withhold, or cause the escrow holder to withhold, a portion of the purchase price as required, it shall be liable to the City for the payment of the amount of the minimum amount to be withheld, according to the formula set forth in MSMC 3.12.320; provided, however, that if the actual taxes, penalties, and interest due from the operator, as based on complete and confirmed tax returns, are determined by the City Finance Officer to be less than the amount required to have been withheld, the successor shall be liable for that lesser amount. (Ord. CCO-95-06, 1995)

3.12.350 Effect of certificate on liability of seller.

The issuance by the City of a Tax Clearance Certificate shall not release the owners or operators of a business which has incurred unpaid transient occupancy tax liability. (Ord.

CCO-95-06, 1995)

3.12.400 Joint and several liability of partners.

The tax due under this chapter shall be a joint and several liability of all general partners of any partnership which is liable for the said tax, even if that general partner is not individually involved in the operation of the subject business. (Ord. CCO-95-06, 1995) 48 Ordinance CCO-26-XX
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MT. SHASTA AMENDING SECTION 3.12.110 (ACTIONS TO COLLECT) OF MOUNT SHASTA MUNICIPAL CODE CHAPTER 3.12 (TRANSIENT OCCUPANCY TAX)
WHEREAS, pursuant to Chapter XI, Section 7, of the California Constitution, the City of Mt Shasta (“City”) may make and enforce within its limits all local, police, sanitary, and other ordinance, and regulations not in conflict with general laws; and
WHEREAS, the City Council of the City of Mount Shasta may make amendments to the Mount Shasta Municipal Code section 3.12.110 (Actions to Collect), and WHEREAS, the City Council of the City of Mount Shasta finds that there is a need for the city to be able to reclaim monies owed by business’s which collect temporary occupancy tax (TOT) and have failed to remit said tax to the city as required by the Mt. Shasta Municipal Code; and WHEREAS, the City Council of the City of Mt. Shasta has determined that following changes to the Mount Shasta Municipal Code Section 3.12.110;
Section 1. Amend Mt. Shasta Municipal Code Section 3.12.110 (Actions to Collect) is hereby amended in its entirety to read as follows:

3.12.110 Actions to Collect.

A. Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the city. Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount.

C. Warrant for Collection of Tax. At any time within three years after any operator is delinquent in the payment of any amount herein required to be paid or within three years after the last recording of a certificate of lien under subsection B of this section, the tax administrator may issue a warrant for 49 the enforcement of any liens and for the collection of any amount required to be paid to the city under this chapter. The warrant shall be directed to Office of the Siskiyou County Sheriff and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy and sale pursuant to a writ of execution. The tax administrator may pay or advance to the sheriff such fees, commissions, and expenses for services as are provided by law for similar services pursuant to a writ of execution.

D. Seizure and Sale. At any time within three years after recording a lien against any operator, if the lien is not discharged and released in full, the tax administrator may forthwith seize any asset or property, real or personal (including bank account), of the operator and sell at public auction the asset or property, or a sufficient part of it to pay the amount due together with any penalties and interest imposed for the delinquency and any cost incurred on account of the seizure and sale. Assets or property of the operator subject to seizure and sale subject to this chapter shall not include any assets or property which is exempt from execution under the provisions of the California Code of Civil Procedure. A seizure and sale under this section shall be conducted in the same manner as a seizure and sale under the provisions of California Revenue and Taxation Code Section 2951 et seq., as now enacted and as may hereafter be amended, to the extent that such provisions do not conflict with this section.

Section 3. Effective Date. This Ordinance shall take effect thirty (30) days after the date of its adoption.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Mt. Shasta hereby ordains:

That the above changes be made to the Mount Shasta Municipal Code:

The foregoing Resolution was approved this the ___ day of 2026 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

DATED:
50 ATTEST: CITY OF MT. SHASTA
______________________________ ______________________________ Rachel Agron, Deputy City Clerk Casey Glaubman, Mayor
FORM APPROVED:
_______________________________
Andrew L. Jared, City Attorney

CERTIFICATION
I do hereby certify that the foregoing is a full, true, and correct copy of an ordinance duly and regularly adopted at a meeting of the City Council of the City of Mt. Shasta held on ______________________________
Rachel Agron, Deputy City Clerk
51 MEETING DATE: August 24, 2026
TO: Honorable Mayor and Members of the City Council
FROM: Rachel Agron, Deputy City Clerk
SUBJECT: Planning Commission Appointment
X Regular Special Consent Closed
RECOMMENDATION: Staff recommends that the City Council consider the appointment of Anneka Pisula to the Planning Commission
BACKGROUND: Anneka Pisula has applied to serve on the Planning Commission. While her place of residence is Columbia, CA, the Municipal Code allows for those outside of City Limits to be appointed to the Planning Commission.

ATTACHMENTS:

Attachment A – Application of Anneka Pisula
52 53
54 55
MEETING DATE: August 24, 2026
TO: Honorable Mayor and Members of the City Council
FROM: Robert Gibson, Chief of Police
SUBJECT: Public Hearing: Police Department Fee Schedule X Regular Special Consent Closed
RECOMMENDATION: Staff respectfully request the City Council approve the amended Fee Schedule for the Police Department.

BACKGROUND: In March 2025, City Council formed an Ad Hoc advisory committee to review city fees and develop a methodology and framework to update fees annually. Annual review of the fees is recommended in order to ensure the cost of providing services is accurately reflected in the fee schedule. City fees identified that most were very outdated and had not been reviewed in many years. Staff was directed to develop a defensible cost recovery methodology for all fees that relate to a time study-based calculation. The methodology developed uses current-year salaries of all staff, productive hours dependent on specific job types, includes all benefits as well as an allocation for materials and services/expenses. For each time study fee, we reviewed ordinance for reference on what could be charged, and an analysis of time used to perform activity was documented along with an average amount of time for each activity. All fees have a documented time study analysis.

The fee schedule for the police department was presented to the Ad Hoc Committee in April and the proposed changes and additions were approved.

ATTACHMENTS:

Resolution CCR-26-XX
Attachment A - Updated Fee Schedule for Fiscal Year 2026/27 Updated Fee Schedule for Animal Control
Updated Fee Schedule for Special Use Fees
Updated Fee Schedule for Police Department
Exhibit A: Actual Cost Per Hour
56 RESOLUTION NO. CCR-26-XX

A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF MT. SHASTA ADOPTING ATTACHED
EXHIBIT A: 2026-2027 Police Department Fee Schedule
WHEREAS, the City Council has adopted fees to cover the cost of permitting and providing service to the public; and
WHEREAS, those fees have not been updated as a whole for some time to reflect the time and resources used by the Police Department; and
WHEREAS, it is the desire that all City services be self-supporting and not subsidized as to their operational costs by revenues raised through the imposition of ad valorem taxes or other sources of revenue; and
WHEREAS, the Police Department has reviewed their fees and permits to estimate the actual time to provide permit processing and services to the public to increase cost recovery; and WHEREAS, the attached Exhibit A reflects the new fees to cover costs of doing business with current approved staff time rates; and
WHEREAS, a public hearing was held on Monday, August 24th, 2026 on the proposed increases and changes prior to the adoption of the fees; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Mt. Shasta finds, determines, and resolves as follows:

1. With respect to the proposed changes in fees and charges and/or new fees in the attached Exhibit A, the City Council finds and determines that:
a. The fees and charges previously established by resolution continue to be reasonably related to the cost of providing the specific services for which the fees are charged, except as modified herein. The modifications reflect the increases or decreases in costs of providing the specific services related to the charges. b. The new fees are reasonably related to or are less than the cost of providing the specific service for which the fee is to be charged and is necessary to cover the City’s costs of providing the service.
c. The provisions of the California Environmental Quality Act do not apply to the new or increased fees, which are for the purposes of the meeting operating expenses of a portion thereof.
d. The proposed new fees and increases will not exceed the governmental costs in providing said services in Fiscal Year 2026-2027.
e. The proposed new fees and increases will take effect 30 days after council approval.

2. The Master Fee Schedule shall be reviewed, revised, and adopted annually for all departments prior to the next fiscal year to ensure continued cost recovery for services provided to the public.
57 The foregoing Resolution was approved this 24th day of August 2026 by the following vote:

AYES: NOES:

ABSENT:

ABSTAIN:

DATED: August 24th, 2026
CITY OF MT. SHASTA
______________________________ ______________________________ Rachel Agron, Deputy City Clerk Casey Glaubman, Mayor

CERTIFICATION
I do hereby certify that the foregoing is a full, true, and correct copy of an resolution duly and Regularly adopted at a meeting of the City Council of the City of Mt. Shasta held on August 24th, 2026
______________________________
Rachel Agron, Deputy City Clerk
58 Updated Fee Schedule for FY26/27
Animal Control
Item Current Fee FY 26/27 Fee Change
Animal License Fee - Dog – 9.04.010 (C) $12 $25 Yes
Special Use Fees
Item Current Fee FY 26/27 Fee Change
Parking District Pass – 10.44.081 None $120 New
Police Department
Item Current Fee FY 26/27 Change
Police Report – Cal Govt Code 6250 et seq $5/report + .25/page $35 + supplies Yes Public Records Request (non-Police Report) - Cal
Govt Code 7920 et seq
None $.25 per page Yes
Firearm and Ammunition Storage – Cal Penal
Code 33880
None $120 New
Clearance Letter – Federal Immigration Law None $15 + State Fees New Concealed Weapon Permit - Cal Penal Code
26150, 26155
$25 + State Fees $50 + State Fees Yes
Concealed Weapon Permit – renewal $25 + State Fees $50 + State Fees Yes Fingerprint Ink Roll - Cal Penal Code 11102.1,
11102.1(a)(2)
$25 $30 Yes
Livescan $25 $50 + State and Federal
Fees
Yes
Emergency DUII Response - Cal Govt Code
53150-53158
None $185.00 per hour($12,000.00
Per incident maximum)
New
Firearm Relinquish - Cal Penal Code 29810 None $55 New
59 Taxi Permit Inspection - Cal Govt Code 53075.5,
MSMC 5.36
None $80 New
Police Special Service Fee – $75 $75 No
60 Exhibit A – Actual Cost Rates per hour
Director of Public Works with PE $112.14
Police Chief $143.70
Director of Finance $99.62
Fire Chief $111.78
Director of Planning $133.98
Building Inspector/Plans Examiner $133.98
Police Sergeant $124.94
Police Officer $108.99
Police Services Manager $76.54
Police Dispatch Supervisor $73.30
Communications Dispatcher $67.76
Fire Captain $80.68
Firefighter $62.98
Public Works Supervisor $109.40
Sr Mtce Worker & Mtce Work I&II $91.46
Senior Mechanic $75.61
Administrative Supervisor $73.78
Accounting Assistant $60.70
Deputy City Clerk I & II $73.69
Chief Plant Operator
WWTP Operator I & II
Community Service Officer GRANT COVERED
61 Contracted Building Official $165
Contracted Plans Examiner $145
Contracted City Engineer $125
Contracted City Attorney $170
62 MEETING DATE: August 24, 2026
TO: Honorable Mayor and Members of the City Council
FROM: Kim Fowler, Acting City Manager
SUBJECT: Professional Services Agreement with the Mt. Shasta Chamber of Commerce
X Regular Special Consent Closed
RECOMMENDATION: Staff recommends that the City Council approve a one-year professional services agreement with the Mt. Shasta Chamber of Commerce.

BACKGROUND: The Mt. Shasta Chamber of Commerce operates the Mt. Shasta Visitor’s Center and provides the city with promotional and marketing services.

DISCUSSION: The city traditionally contributes to the Mt. Shasta Chamber of Commerce (“the Chamber”) on an annual basis. The Chamber is directed by an elected Board of Directors from the local business community, includes paid professional staff as well as volunteers, and promotes Mt. Shasta as a desirable destination choice for both potential first-time visitors as well as repeat visitors to ensure that tourists continue to come to Mt.

Shasta to stay in our lodging, dine in our restaurants, and shop in our local retail stores.

This contract and scope of work excludes digital marketing services that are currently being provided under separate agreement by Ascension Aesthetic (TAA).

AUTHORIZATION: California Government Code Section 37110 authorizes a legislative body to “spend money from the general fund for music and promotion, including promotion of sister city and town affiliation programs.”
PUBLIC NOTIFICATION: The agenda was posted in accordance with the Brown Act.

ALTERNATIVES: None.

ATTACHMENTS:

Attachment A - Professional Services Agreement
63 FISCAL IMPACT: On January 27, 2025, the City Council adopted resolution CCR-25-05 approving an annual contribution of $75,000 to the Mt. Shasta Chamber of Commerce in perpetuity. Accordingly, the FY2026/27 budget includes a $75,000 allocation for the Chamber of Commerce (GL # 10-740-7974).

ENVIRONMENTAL REVIEW: The activity is covered by the general rule that CEQA does not apply where it can be seen with certainty that there is no possibility that the activity will have a significant effect on the environment (CEQA, Article 5, Section 15061(b)(3)). 64 PROFESSIONAL SERVICES AGREEMENT
MT. SHASTA CHAMBER OF COMMERCE
This Agreement for Professional Services (“Agreement”) is made and entered into by and between the Mt. Shasta Chamber of Commerce (“Chamber”) and the City of Mt.

Shasta, a California municipal corporation (“City”) (collectively, “Parties”).

RECITALS:

A. The City recognizes that Mt. Shasta is an international tourist destination known for its scenic beauty, clean air and water, and recreational opportunities.

B. The City’s general fund derives revenue from Transient Occupancy Tax (TOT) and Sales Tax, which are generated by tourism. Tourism is a clean industry that provides a revenue stream which allows the City to provide a high-quality service to its residents and visitors.

C. The City cooperates with the local business community to promote Mt. Shasta as a desirable destination choice for both potential first-time visitors and repeat visitors to ensure that tourists continue to come to Mt. Shasta and stay in our lodging, dine in our restaurants, and shop in our local retail stores.

D. The City desires to pool resources with the Chamber for certain community promotional services, including the operation of the Mt. Shasta Visitor’s Center and the production of cost-effective marketing services for the community.

E. California Government Code Section 37110 authorizes the City to spend money from the general fund for music and promotion.

F. The Chamber is directed by an elected Board of Directors from the local business community, includes a professional staff as well as volunteers, and is organized and equipped to carry on such promotional and marketing activities on behalf of the City.

NOW, THEREFORE, the parties hereto agree as follows:

1. Recitals.

The Recitals above are true and correct and fully incorporated herein.

2. Scope of Services.
65 A. The services to be provided by the Chamber for the years commencing July 1, 2026, through June 30, 2027, shall be as outlined in Exhibit A attached hereto and will be subject to annual review by the parties.

3. Terms of Agreement.

A. This agreement shall begin on July 1, 2026, and terminate on June 30, 2027.

The agreement shall be subject to an annual review by the parties of the Scope of Services and the Budget for the future years beginning July 1, 2027.

4. Compensation.

A. For the services described in Exhibit A to be performed, commencing July 1, 2026, the Chamber shall be compensated by the sum of seventy-five thousand dollars ($75,000), payments quarterly, 1st quarter $18,750, 2nd quarter $18,750, 3rd quarter $18,750, and 4th quarter $18,750.

5. Performance Evaluation/Tracking.

A. For the purpose of evaluating the effectiveness of the marketing and promotional services to be provided by the Chamber, the Chamber shall provide periodic written reports to the City, including the following information:
a. Monthly statics of visitor activity including the following:
i. Responses to promotional advertising by way of telephone or by email.
ii. The origin and number of visitors coming to Mt. Shasta, including referrals and visitor inquiries as received by the Chamber.
iii. Tracking of attendance, wherever possible, at major special events after publication of promotional advertising.
b. Quarterly financial reports which shall be submitted by the last day of the month following the subject quarter.
c. Quarterly reports on the status of projects/programs outlined in Exhibit A.
d. Annual report recapping the previous year shall be submitted by August 15th.
e. Production of promotional videos of Visit Mt. Shasta. 66 6. Credit and Recognition.

A. The City shall be listed and credited as an official corporate sponsor for the Chamber events and activities. The City shall provide copy of its logo for such credit use. The City shall be considered as a corporate business member of the Chamber and is entitled to the same membership benefits as other Chamber business members for participation in Chamber events and activities by the City elected officials and staff. The City Manager or designee shall have an ex officio seat on the Chamber Board of Directors.

7. Independent Contractor.

A. It is understood and agreed that the Chamber, in the performance of the work and services agreed to be performed by the Chamber, shall act as and be an independent contractor. The Chamber shall obtain no rights or other benefits that accrue to employees of the City. The Chamber shall not be eligible for coverage under the City’s workers’ compensation insurance plan, nor shall the Chamber be eligible for any other City benefit. The Chamber and its subcontractors are solely responsible for its own injuries incurred in the performance of their services.

8. Indemnification.

A. The Chamber shall hold harmless and indemnify the City, its elected officials, officers, employees, and designated agents against any and all claims, suits, actions, costs, counsel fees, expenses, damages judgements of decrees by reason of any persons or person’s bodily injury including death, or property being damaged by the Chamber or any person employed by the Chamber or in any capacity during the progress of the work weather by negligence or other wrongful conduct. The Chamber shall also indemnify the City against any adverse determination made by the Internal Revenue Service or the State Franchise Tax Board against the City with respect to the Chamber’s “independent contractor” status that would establish a liability for failure to make social security or income tax withholding payments.

9. Insurance Requirements.
67 A. The Chamber agrees to have an maintain workers’ compensation insurance coverage, and liability insurance with the city named as an additional insured.

10.Nondiscrimination.

A. The Chamber shall comply with all applicable federal, state, and local news, rules, and regulations regarding nondiscrimination in employment because of race, ancestry, color, sex, age, national origin, religion, material status, medical condition, or handicap.

B. The Chamber shall not discriminate between its members and non-members in the provision of services pursuant to this Agreement, or in the provision of information regarding local businesses to visitors or others, the preparation of brochures, or advertisements, The purpose of this Agreement is to improve the general business climate of the entire City, and not to provide a special benefit to the Chamber members either collectively or individually.

11.Governing Laws.

A. The City and the Chamber agree that the law governing this Agreement shall be that of the State of California.

12.Compliance with Laws.

A. The Chamber shall comply with all applicable laws, ordinances, codes, and regulations of the Federal, State, and Local agencies.

13.Waiver.

A. The parties agree that waiver, breach, or violation of any term or condition of this agreement shall not be deemed to be a waiver of any other term or condition contained herein or a waiver of any subsequent breach or violation of the same or any other term or condition. The acceptance by the City of the performance of any work services by the Chamber shall not be deemed to be a waiver of any term or condition of this agreement.

14.Assignment/Delegation.
68 A. Except as above, neither party hereto shall assign, sublet, or transfer any interest in or duty under this agreement without the written consent of the other, and not assignment shall be of any force or effect whatsoever unless and until the other party shall have so consented.

15.Notices.

A. All notices and other communication required or permitted to be given under this agreement shall be in writing (emailed) and or shall be personally served or mailed, addressed to the respective parties as follows:

Mt. Shasta Chamber of Commerce City of Mt. Shasta
Attn: President Attn: City Manager
300 Pine Street 305 N. Mt. Shasta Blvd.

Mt. Shasta, CA 96067 Mt. Shasta, CA 96067

16.Entire Agreement.

A. This Agreement, together with Exhibit A, constitutes the full and complete agreement and understanding of the parties and shall be deemed to supersede all other written or oral statements of any party hereto relating to the subject matter hereof.

IN WITNESS WHEREOF, the duly authorized representatives of the parties have caused this Agreement to be executed as of the date of the last signature below. “CITY” “CHAMBER”
City of Mt. Shasta Mt. Shasta Chamber of Commerce
Signature: ________________________ Signature: ________________________ Name: Kim Fowler Name: Kaila Burns
Title: Acting City Manager Title: Executive Director
Date: ____________________________ Date: ____________________________ ATTEST:

Signature: ________________________
Name:

Title:
69 EXHIBIT “A”

SCOPE OF WORK

1. Mt. Shasta Visitor’s Center
a. Operate and staff the Visitor’s Center daily, including phone, emails, and drop-in services, with hours of operation as needed.

2. Tourism Marketing and Promotional Efforts
a. The Mt. Shasta Chamber of Commerce shall provide the following efforts to proactively promote the City of Mt. Shasta to encourage tourism and patronage of local business by implanting an effective marketing and promotions strategy which will generate increased Transient Occupancy Tax and Sales Tax revenue to the City’s General Fund.
i. Maintain a professional, up-to-date website and provide a link to the City’s website, as well as update social media.
ii. Produce and update as necessary, various City promotional information such as Visitor’s Center maps and promotional digital videos, on a quarterly basis. The Visitor’s Center provides instructional maps, pamphlets, and verbal guidance regarding out community to tourists.

3. Special Event Production
a. The Chamber shall be responsible for the coordination, marketing, and production of community-wide special events which are designed to focus on promoting the City to local, regional, and national communities, such as the following:
i. Fourth of July Street Fair: The Chamber oversees vendors, music, and parade at noon on the Fourth of July. The Chamber will partner with SORA and the Fireworks committee when needed.
ii. Friday after Thanksgiving: Winter Magic and Christmas Tree Lighting/light parage.
iii. Swing into Spring Golf Tournament for the community (fundraiser). iv. Oter events as mutually agreed upon.

4. Awards and Recognition
a. The Chamber will annually award citizens, businesses, and non-profits of the year with plaques and a one-minute promotional video.
70 City Council Agenda Item #11
Staff Report
MEETING DATE: August 24, 2026
TO: Honorable Mayor and City Council
FROM: Andrew L. Jared, City Attorney
SUBJECT: Resolution Clarifying Section 1 of Resolution No. CC 26-10 Regarding Measure H Placed on the November 3, 2026 Ballot
RECOMMENDATION:

Staff recommends that the City Council adopt the attached resolution clarifying a typographic error by staff in the final version of Resolution CC 26-10 that stated “one cent” instead of “1%”, and directing that the revised language be sent to the County Elections Clerk.

DISCUSSION:

On June 8, 2026, the City Council adopted Resolution No. CCR 26-10 (Attachment 1) to place a measure on the November 3, 2026 ballot to authorize the imposition of a 1.0% sales tax. The resolution as executed contains a typographic error that staff did not correct prior to execution.

Certain materials at the time of considering the adoption of Resolution No. CCR 26-10, stated the tax rate of 1% colloquially as “one cent”. That typographic error is ins Section 1 of the resolution was noted during the discussion.

During the meeting the Council had discussed and determined the 1% tax was the appropriate amount to be sought. Council then made a motion to place on the ballot a measure to authorize the imposition of a 1% sales tax measure to be placed on the ballot, and directed staff to make the appropriate edits. The resolution was adopted after a legally noticed public hearing and by a vote of 4-0 (one absence) for placing such measure on the ballot as a 1% tax.

Staff however failed to make the appropriate edits on the resolution at time of execution. Section 1 of Resolution No. CCR 26-10 was not properly corrected by staff to read “1%” or “one percent” and was presented instead in Section 1 as “one cent”.

During the City Council meeting of August 14, a member of the public expressed concern about this during public comment, and that the “one cent” statement in Section 1 of Resolution No.

CCR 26-10 is incorrect and the tax rate would be interpreted as being only $0.01 per transaction.

Though no statement of concern was raised at the time of adopting the resolution or within the discussions at council meetings concerning this issue, and the record of proceeding is clear that the discussion was concerning either a 1% or a 1.5% tax, there did not appear to be any confusion X Regular
Consent
Closed
Presentation
71 at the time of adoption that the proposed tax rate being proposed was anything other than 1%.

Nevertheless, the matter is provided here to clarify that that the intent of the Council was that the tax rate proposed is 1%. This is presented to correct the typographic error and to ensure there is no confusion as to the tax rate.

All other terms of the Resolution No. CCR 26-10 to place a measure on the ballot and the proposed terms of the ordinance remain unchanged, and are incorporated into the proposed ordinance out of an abundance of caution.

The purposes of the ordinance remains unchanged to as a General Tax with revenues to be used to prevent reductions in Police and Fire Protection, wildfire protection, and other necessary general governmental services and requiring a majority vote for adoption.

Resolution No. CCR 26-10 is attached hereto with the actual ordinance language included thereto as ballot measure (Exhibit "A"), as a 1% tax rate.

If approved the resolution presented would be provided to the Elections Official, who has stated she would not oppose this correction to Section 1 concerning the ballot language to be placed on the ballot.

FISCAL IMPACT:

None with this action. The fiscal impact regarding one percent (1%) sales tax were previously estimated to generate approximately $1.5 million annually. All revenues would be deposited into the City’s General Fund.

ATTACHMENTS:
• Resolution No. ___ – Resolution Clarifying Section 1 of Resolution CC 26-10 Concerning A One Percent Tax Measure on the November 3, 2026 Ballot
72 RESOLUTION NO. CCR-26-__

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MOUNT SHASTA CLARIFYING SECTION 1 OF RESOLUTION NO. CCR 26-10 REGARDING MEASURE H PLACED ON THE NOVEMBER 3, 2026 BALLOT
WHEREAS, on June 8, 2026, the City Council adopted Resolution No. CCR 26-10 (Attachment 1) to place a measure on the November 3, 2026 ballot to authorize the imposition of a 1.0% sales tax;
WHEREAS, Resolution No. CCR 26-10 was adopted after a legally noticed public hearing by a vote of 4-0 (one absence) to place such measure on the ballot; WHEREAS, in certain materials at the time of considering the adoption of Resolution No.

CCR 26-10, concerning the question to be put on the ballot, the tax rate of 1% was stated colloquially as “one cent”;
WHEREAS, during such meeting the direction by Council was to go forward with a 1% tax;
WHEREAS, the motion by Council passed 4-0 which included a full reading of the entire Resolution No. CCR 26-10, with a statement that Section 1 would be a one percent tax, and included clarification that the resolution would be corrected by staff to reflect this; WHEREAS, Section 1 of Resolution No. CCR 26-10 was not properly corrected by staff and was presented as a tax rate in Section 1 as “one cent” as a typographic error; WHEREAS, on August 14 at a City Council meeting, a member of the public addressed the City Council during public comment to express concern that the “one cent” statement in Section 1 of Resolution No. CCR 26-10 is incorrect and the tax rate would be misinterpreted as being only $0.01 per transaction;
WHEREAS, though no statement of concern was raised at the time of adopting the resolution or within the discussions at council meeting adopting the resolution of any confusion that the proposed tax rate is anything other than 1%;
WHEREAS, the Resolution No. CCR 26-10 is attached hereto with the actual ordinance language included thereto as Exhibit "A", as a 1% tax rate; WHEREAS, the Council desires to ensure there is no confusion as to the tax rate, and hereby desires to reaffirm the action taken Resolution No. CCR 26-10 to place a measure on the ballot regarding a one-percent (1%) tax rate, and therefore out of an abundance of caution is adopting this resolution to clarify and memorialize that the intended tax rate is stated as “one percent” in the question to be presented on the ballot corrects the ballot question in Section 1.

NOW, THEREFORE BE IT RESOLVED, that the City Council of the City of Mount 73 Shasta dos hereby resolve, declare, determine and order as follows:

Section 1: The City Council requests that the following question be placed on the November 3, 2026 Ballot, superseding the question presented in Resolution No. CCR 26-10:

City of Mount Shasta Sales and Transaction Tax to Fund
Vital City Services (General Tax):

To prevent cuts to its Police and Fire Departments, maintain public safety, prevent and protect against wildfires, provide rapid responses to 911 emergencies, add needed police officers, firefighters, and paramedics, and for general government use, shall the City of Mount Shasta adopt an ordinance establishing a one percent sales (transactions and use) tax, providing approximately $1.5m annually until ended by voters, with strict accountability, annual audits, citizen oversight, and all funds legally required to stay in Mount Shasta?
YES
NO
Section 2: All other provisions of Resolution No. CCR 26-10 remain unchanged and are otherwise included herein as if stated in full herein.

Section 3: The County Clerk of the County of Siskiyou is authorized, instructed and directed to give all appropriate and convenient notice of the election, inform, time and manner as prescribed by law.

Section 4: The Board of Supervisors is requested to consent and agree to the consolidation of the City of Mount Shasta municipal election with the General Election to be held on November 3, 2026.

PASSED AND ADOPTED this ____ day of August, 2026 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

DATED:_____
ATTEST:

CITY OF MOUNT SHASTA
Casey Glaubman, Mayor
APPROVED AS TO FORM:

Rachel Agron, Deputy City Clerk Andrew L. Jared, City Attorney 74 ATTACHMENT 1
RESOLUTION CC 26-10
75 76
77 EXHIBIT "A"

AN ORDINANCE OF THE CITY OF MOUNT SHASTA AMENDING THE MUNICIPAL CODE BY ADDING CHAPTER 3.46 IMPOSING A TRANSACTIONS AND USE

TAX TO BE USED FOR VITAL AND ESSENTIAL CITY SERVICES

TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT

OF TAX AND FEE ADMINISTRATION
(GENERAL TAX)

3.46.010. TITLE. This ordinance shall be known as the Vital Public Services Transactions and Use Tax Ordinance. The City of Mt. Shasta hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City.

3.46.020. OPERATIVE DATE. "Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, the date of such adoption being as set forth below.

3.46.30. PURPOSE. This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

A. To impose a retail transactions and use tax in accordance with the provisions of Part

1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose. Revenues from said tax shall be used for general governmental services.

B. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code.

C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the California Department of Tax and Fee Administration in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes.

D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance.
78 3.46.040. CONTRACT WITH STATE. Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration prior to the operative date, it shall nevertheless so contract and in such case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.

3.46.050. TRANSACTIONS TAX RATE. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of 1% of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance.

3.46.060. PLACE OF SALE. For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the California Department of Tax and Fee Administration.

3.46.070. USE TAX RATE. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailed on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of 1% of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.

3.46.080. ADOPTION OF PROVISIONS OF STATE LAW. Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein.

3.46.90. LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:

A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:

1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Treasury, or the Constitution of the State ofCalifornia. 79 2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this Ordinance.

3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:
a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and taxation Code, or; b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code.

4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, or 6828 of the Revenue and Taxation Code.

B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203.

1. "A retailer engaged in business in the District" shall also include any retailer that, in the preceding calendar year or the current calendar year, has total combined sales of tangible personal property in this state or for delivery in the State by the retailer and all persons related to the retailer that exceeds five hundred thousand dollars ($500,000). For purposes of this section, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of Title 26 of the United States Code and the regulations thereunder.

3.46.100. PERMIT NOT REQUIRED. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this ordinance.

3.46.110. EXEMPTIONS AND EXCLUSIONS.

A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Bums Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.

B. These are exempted from the computation of the amount of transactions tax the gross receipts from:
80 1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government.

2. Sales of property to be used outside the City which is shipped to a point outside the city, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the City shall be satisfied:
a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and
b. With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.

4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance.

5. For the purposes of subparagraphs (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

C. These are exempted from the use tax imposed by this ordnance, the storage, use or other consumption in this City of tangible personal property:

1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.

2. Other than fuel or petroleum products purchase by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any 81 foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.

3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.

4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property of any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance.

5. For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.

7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.

D. Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.

3.46.120. AMENDMENTS. All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance. 82 3.46.130. ENJOINING COLLECTION FORBIDDEN. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

3.46.140. SEVERABILITY. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby.

3.46.150. EFFECTIVE DATE. This ordinance relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately.

3.46.160. TERMINATION DATE. This ordinance shall remain in effect until repealed or amended by vote of the electorate.

The foregoing Ordinance was approved to be placed on the Ballot at the regular meeting of the City Council of the City of Mount Shasta held on June 8th, 2026 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

CITY OF MT. SHASTA
Casey Glaubman, Mayor
ATTEST:

Rachel Agron, Deputy City Clerk
6 83

Mount Shasta City CouncilAugust 24, 2026

Mount Shasta City Council
August 24, 2026