Attachment CSummary of Tax Measure Options for Consideration Tax
Voter
Approval
Require
ment
SupportOppositionEase to Draft Ballot MeasureEase to Administer Estimated
Additional
Revenue
Other
considerations
Transaction
and Use Tax
GeneralNeutralNeutralSimilar documents to 2018
Measure I
Existing Administration in
place with State and
businesses.
Special
Tax
More likely
to have
Supporters
Neutral
Similar to Measure I but
would need to draft special
purpose
Existing Administration in
place with State and
businesses. Establish new
fund for special purpose.
$11M
tax is paid by
residents and
non residents;
can correlate
the general tax
to general
services
Tax on Parking
Occupancy
GeneralNeutral
Possible
opposition;
would
need
outreach
with
impacted
businesses
New tax can mimic Transient
Occupancy Tax (TOT), large
variations between existing
ordinances adding to the
complexity.
Administration for city
would mimic TOT, would
need outreach with
business impacted
Special
Tax
More likely
to have
Supporters
Possible
opposition;
would
need
outreach
with
impacted
businesses
new tax can mimic Transient
Occupancy Tax, large
variations between existing
ordinances adding to the
complexity. Would need to
draft special purpose.
Existing Administration in
place with State and
businesses. Establish new
fund for special purpose.
$5M
tax is paid by
residents and
non residents;
can correlate
city roadway
infrastructure to
vehicles
occupying
parking spaces
Attachment CSummary of Tax Measure Options for Consideration Tax
Voter
Approval
Require
ment
SupportOppositionEase to Draft Ballot MeasureEase to Administer Estimated
Additional
Revenue
Other
considerations
Real Property
Transfer Tax
GeneralNeutral
Likely
opposition
from
special
interest
New tax can mimic Transient
Occupancy Tax (TOT), large
variations between existing
ordinances adding to the
complexity.
Administration for city
would mimic TOT, would
need outreach with
business impacted
Special
Tax
More likely
to have
Supporters
Likely
opposition
from
special
interest
New tax can mimic Transient
Occupancy Tax, large
variations between existing
ordinances adding to the
complexity. Would need to
draft special purpose.
Existing Administration in
place with State and
businesses. Establish new
fund for special purpose.
$26M
tax is paid by
residents and
commercial
property
owners; can
establish a
relationship
between the tax
basis and the
services
Business Tax
GeneralNeutral
Likely
opposition
from
special
interest
New tax can mimic Transient
Occupancy Tax (TOT), large
variations between existing
ordinances adding to the
complexity.
Administration for city
would mimic TOT, would
need outreach with
business impacted
Special
Tax
More likely
to have
Supporters
Likely
opposition
from
special
interest
New tax can mimic Transient
Occupancy Tax, large
variations between existing
ordinances adding to the
complexity. Would need to
draft special purpose.
Existing Administration in
place with State and
businesses. Establish new
fund for special purpose.
$15M
tax is paid by
commercial
property
owners; can
establish a
relationship
between the tax
basis and the
services
Attachment CSummary of Tax Measure Options for Consideration Tax
Voter
Approval
Require
ment
SupportOppositionEase to Draft Ballot MeasureEase to Administer Estimated
Additional
Revenue
Other
considerations
Parcel TaxSpecial
Tax
More likely
to have
Supporters
Possible
opposition
from
special
interest
New tax can mimic Transient
Occupancy Tax, large
variations between existing
ordinances adding to the
complexity. Would need to
draft special purpose.
Existing Administration in
place with State and
businesses. Establish new
fund for special purpose.
$30M
tax is paid by
residents and
commercial
property
owners; can
establish a
relationship
between the tax
basis and the
sen/ices