Sanger City Council
August 6, 2026

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For the Meeting of: August 6, 2026
Agenda Item No.: H.2.

City of Sanger
Report to the City Council
To: City Council
From: Raymond Martin, Management Analyst
Subject: Resolution Levying Annual Assessments for Sanger Landscaping and Lighting Maintenance District No. 2
Recommendation: That the City Council:

1. Conduct a public hearing regarding the annual assessment of the Sanger Landscaping and Lighting Maintenance District No. 2;

2. Approve the attached Resolution, Confirming Diagram and Assessment for the Annual Levy of Assessments for Sanger Landscaping and Lighting Maintenance District No. 2 for FY 2026-27;

3. Direct the City Clerk to record this resolution with the Fresno County Office of the Auditor-Controller. (Resolution 2026-70)
Conflict of Interest:

None known
Recommendation:

That the City Council:

1. Conduct a public hearing regarding the annual assessment of the Sanger Landscaping and Lighting Maintenance District No. 2;

2. Approve the attached Resolution, Confirming Diagram and Assessment for the Annual Levy of Assessments for Sanger Landscaping and Lighting Maintenance District No. 2 for FY 2026-27;

3. Direct the City Clerk to record this resolution with the Fresno County Office of the Auditor-Controller. (Resolution 2026-70)
Executive Summary/Background:

The City of Sanger has two Landscaping and Lighting Maintenance Districts that were established to maintain city parks, landscaped areas, block walls, and streetlight operations and maintenance. Sanger Landscaping and Lighting Maintenance District No. 2 (LLMD No.2) was established in 2004 to cover these specific costs.

On April 2, 2026, the Council initiated the proceeding to collect the assessment and directed the City Engineer to prepare the appropriate required detailed Engineer’s report. On June 4, 2026, the City Engineer’s report was approved and the public hearing was set for August 6, 2026. The attached resolution authorizes the levying of an assessment of $116.00 per parcel for Area 1 and $40.00 per parcel for Area 2 as defined in the Engineer’s Report. The rate remains unchanged and the same as the previous year.

On April 1, 2004 the Sanger City Council established the Sanger Landscaping and Lighting Maintenance District No. 2 (LLMD No. 2) to levy and collect assessments to cover the cost of maintaining all streetlights, landscaping, and irrigation systems within the LLMD No. 2 City public right-of-way, and to cover the cost of maintaining special amenities located within the LLMD No. 2 City public right-of-way or easements, including, but not limited to, maintaining masonry walls, storm water holding ponds, and roundabouts.

The Landscaping and Lighting Act of 1972, California Streets and Highways Code Section 22500 et. seq. was designed to allow local governments the ability to collect assessments to defray the cost of maintaining street lighting, and landscaped areas within the public right-ofway. These costs were recognized as costs which directly benefit property owners by increasing the value of their property. Adequate street lighting increases safety and decreases crime. Wellkept landscaped areas enhance the quality of life in neighborhoods and directly affect the marketability and value of property.

On April 2, 2026, the City Council approved Resolution No. 2026-25, initiating proceedings to levy the annual assessment for the Sanger Landscaping and Lighting Maintenance District No. 2, which directed the City Engineer to prepare a report, which ensures that the annual assessment established for all properties within the assessment district covers the City’s cost for maintenance, related services, and incidental expenses. Assessments may be increased each year using an inflation escalator based upon the Consumer Price Index. On June 4, 2026, the City Council approved Resolution No. 2026-43, accepting the Engineers report, and approved Resolution No. 2026-44, a Resolution of Intention.

A public hearing has been set for August 6, 2026 to provide an opportunity for residents to voice their support or opposition to levying of an annual assessment of $116.00 per parcel for Area 1 and $40.00 per parcel for Area 2. The assessment will remain the same as last year.

Reason for Recommendation:

The LLMD No. 2 assessment is utilized to offset the costs of City landscape maintenance labor and equipment; to address streetlight and right-of-way maintenance and operations within the established LLMD No.2 area. Street lighting and well maintained landscaping increases safety and the quality of life and directly affects the actual property values of homes and businesses located in the City of Sanger.

Fiscal Impact:

The anticipated revenues are generated to maintain city parks, landscaped areas, block walls, and streetlight operation and maintenance costs within the LLMD No. 2 and will be approximately $233,000.

Alternatives:

Eliminate the assessment and absorb the expenditures into the appropriate division budget within the General Fund.

Actions Following Approval:

Staff will forward the documents to Fresno County to place the assessment data on the 2026/27 Tax Roll.

Attachments:

1. RESO_2026-70_ Exhibits LLMD 2 Levying Assessments FY2026-27

1 RESOLUTION NO. 2026-70

A RESOLUTION CONFIRMING DIAGRAM AND ASSESSMENT FOR THE ANNUAL

LEVY OF ASSESSMENTS FOR SANGER
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 2 FOR FY 2026-2027 WHEREAS, the Sanger City Council adopted its Resolution Initiating Proceedings to Levy the Annual Assessment for the Sanger Landscaping and Lighting District No. 2 on April 2, 2026 and directed the City Engineer to prepare and file his Report with the City Council in accordance with the Landscaping and Lighting Act of 1972, California Streets and Highways Code 22500 et. seq.; and
WHEREAS, the City Engineer filed his Report with the City Council on June 4, 2026, as directed, and the City Council reviewed and approved the report which was placed on file with the City Clerk; and
WHEREAS, on June 4, 2026, the Sanger City Council adopted its Resolution of Intention to levy and collect assessments for maintenance of improvements, as described in the Engineer’s Report; and
WHEREAS, the improvements for which assessments are to be levied and collected include the labor and supplies for the maintenance of all street lights; the maintenance of landscape in the public right-of way; and the maintenance of any public special amenities located within the public right-of-way or easements, including, but not limited to, maintenance of masonry walls, maintenance of storm water holding ponds, and maintenance of roundabouts within the incorporated boundaries of the City of Sanger; and WHEREAS, the Assessment District is designated “Sanger Landscaping and Lighting Maintenance District No. 2”; and
WHEREAS, a full and detailed description of the improvements, boundaries of the assessment district and proposed assessments of the lots and parcels of land within the district are set forth in the Report of the City Engineer on file with the City Clerk; and WHEREAS, the City Council set and conducted a public hearing at 6:00 P.M. on August 6, 2026, in the Council Chambers of the Sanger City Hall, 1700 7th Street, Sanger, CA 93657, on the levy of annual assessments for fiscal year 2026-2027; and WHEREAS, the City Clerk duly gave notice of the public hearing by publication as required by law. All interested persons were given an opportunity to file written protests and be heard at the public hearing on all matters relevant to the imposition of annual assessments for fiscal year 2026-2027 under Sanger Landscaping and Lighting Maintenance District No. 2; and WHEREAS, for the reasons set forth in the Staff report, the improvements for which the annual assessments are to be levied and collected constitute special benefits to the assessed lots and parcels of land within the District; and

2 WHEREAS, it is in the public interest that assessments be levied and collected to pay for the maintenance of streetlights and landscaping within the City right of ways within the incorporated boundaries of the City of Sanger.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Sanger as follows:

1. That the recitals hereinabove stated are true and correct.

2. That the improvements called for in the City Engineer’s Report be acceptable and they hereby are ordered. The diagram and assessment as set forth in the Engineer’s Report are hereby confirmed.

3. The adoption of this resolution constitutes a levy of assessment for fiscal year 2026- 2027 in the amount of $116 (one hundred sixteen dollars) per assessment parcel for Area 1 and $40.00 (forty dollars) per assessment parcel for Area 2 as described in the Engineer’s Report. Assessments may be increased each year using an inflation escalator based upon the Consumer Price Index, California, All Urban Consumers, for each year.

4. Pursuant to California Streets and Highways Code Section 22641, the City Clerk is authorized and directed to record the Diagram and Assessment or a certified copy thereof as set forth in Exhibits A and B to this Resolution with the Fresno County Auditor-Controller as soon as possible and by not later than August 10, 2026.

5. The City Clerk is authorized to record this Resolution as required by the County of Fresno.

6. The City Clerk with concurrence of the City Attorney may make clerical corrections to this Resolution.
* * * * * * * * *
The foregoing Resolution was considered by the City Council for the City of Sanger, California, at a regular meeting of said Council held on the 6th day of August 2026 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:
__________________________________________
Lina Martinez, City Clerk

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SEGURA AVE

POST AVE

SEQUOIA AVE

E CALIFORNIA AVE

HOLT AVE

ACACIA DR

E JENSEN AVE

E WOODS AVE

S QUALITY AVE

E SWITCH AVE
TRACT 5199
AREA 1
TRACT 5069
AREA 2
TRACT 5383
AREA 1
TRACT 5267
AREA 1
TRACT 5241
AREA 2
TRACT 5372
AREA 1
TRACT 5240
AREA 1
TRACT
5166
AREA 1
TRACT 5234
AREA 1
TRACT 5425
AREA 1
TRACT 5201
AREA 1
Landscape and Lighting District 1 and 2
City of Sanger
0 400 800 O
Feet
Legend
Lighting and Landcaping District City Limits Streets
Path: G:\Sanger\ArcPro\Sanger_LLMD\Sanger_LLMD.aprx

GREENWOOD
AVE
LYON
AVE
HAWLEY
AVE

S BETHEL AVE

QUALITY AVE

RECREATION
AVE
WALTON
AVE
JENSEN
AVE
GEORGE
AV
E
N ST

HUME DR
CHERRY
AVE
WEST
AVE

BENNETT
AVE

NINTH ST

S INDIANOLA AVE
ALMOND
AVE

TENTH ST

THIRTEENTH ST

FOURTEENTH ST

EDGAR AVE
SIMONE
WAY

HUME DR
TUCKER
AVE
DE
WITT
AVE

FOREST LN
MOIR
AVE
RICH

ARD AVE
E BUCK
WAY
BRE
HLE
R
AVE
MYRTLE
AVE

MAGNOLIA CT

MAGNOLIA AVE

MAGNOLIA
AVE

E NORTH AVE

BREHLER
AVE

HOAG AVE HOAG AVE

KISTER AVE

WEBSTER
AVE

E ANNADALE AVE

DALTON AVE

PALM AVE
COTTLE
AVE

TENTH ST
RAWS
O
N
AVE
DEWITT
AVE
FIR
AVE

VIRGINIA AVE

CYPRESS
AVE
ALMOND
AVE

ANNADALE
AVE

CHERRY AVE
EDGAR
AVE

CAMELIA AVE
MADROS
AVE

EIGHTH ST

TENTH ST
PA L M
AVE

ELEVENTH ST

MILLWOOD DR

SANGER AVE
BIRCH
AVE

EIGHTH ST

TWELFTH
ST
S

ACADEMY AVE

FENMORE AVE

BARBARA AVE
SKYLAR
AVE

INDUSTRIAL AVE

SEVENTH ST SEVENTH ST
O ST
L ST

FALLER AVE
J ST
I ST
K ST
P ST
Q ST

HARRISON AVE

S RAINBOW AVE

ALMOND/RICHARD
ALY
LYON
AVE

EDGAR AVE
TUCKER
AVE
MORTON
AVE

GEORGE/RICHARD
ALY
GLORIA
AVE

S ORCHID
AVE

NILE AVE
OLIVE
AVE

MARY AVE
J ST
I ST
K ST

ACADEMY
AVE

POST AVE
JAMES
AVE

S GREENWOOD AVE

WEBSTER
AVE

ELIZABETH AVE

EASTWOOD
AVE

TENTH ST

BETHEL/LILY
ALY

ANNADALE
AVE

MAGNOLIA
AVE

JEFFERSON WAY
W M
E
TZLER
DR
EMETZ
LER
D
R

E GRIFFIN
AVE

PARK AVE
H
UME RD
MILLW
OOD DR

S MADSEN AVE

S LEWIS LN

E JENSEN
AVE

CIRCLE DR

SWAN AVE

S NEWMARK AVE

E ANNADALE
AVE
TRACT 5448
AREA 1
TRACT 5179
AREA 1
TRACT 5426
AREA 1
TRACT 5460
AREA 1
TRACT
5266
AREA 1
TRACT 5091
AREA 2
TRACT 5490
AREA 1
TRACT 5365
AREA 1
TRACT 5307
AREA 1
TRACT 5174
AREA 1
TRACT 5323
AREA 1
TRACT 5536
AREA 1
TRACT
5404
AREA 1
TRACT
6431
TRACT
6431
TRACT 6431
TRACT
6341
Landscape and Lighting District 1 and 2
City of Sanger
0 475 950 O
Feet
Legend
Lighting and Landcaping District City Limits Streets
Path: G:\Sanger\ArcPro\Sanger_LLMD\Sanger_LLMD.aprx
TRACT 5826 &
6327 AREA 1
TRACT 5826 &
6327 AREA 1
AREA 1
AREA 1
AREA 1
AREA 1

Page
1 of 27
Special
District
Name: City of Sanger
Tax Code #: 6108
APN
Dollar
Amount
Tax
Code
31531309 000011600 6108
31531310 000011600 6108
31531311 000011600 6108
31531312 000011600 6108
31531313 000011600 6108
31531314 000011600 6108
31531315 000011600 6108
31531316 000011600 6108
31531317 000011600 6108
31531318 000011600 6108
31531319 000011600 6108
31531320 000011600 6108
31531321 000011600 6108
31531322 000011600 6108
31531401 000011600 6108
31531402 000011600 6108
31531403 000011600 6108
31531404 000011600 6108
31531405 000011600 6108
31531501 000011600 6108
31531502 000011600 6108
31531503 000011600 6108
31531504 000011600 6108
31531505 000011600 6108
31531506 000011600 6108
31531507 000011600 6108
31531508 000011600 6108
31531601 000011600 6108
31531602 000011600 6108
31531603 000011600 6108
31531604 000011600 6108
31531605 000011600 6108
31531606 000011600 6108
31531607 000011600 6108
31531608 000011600 6108
31531609 000011600 6108
31531610 000011600 6108
31531611 000011600 6108
31531612 000011600 6108
31531701 000011600 6108
31531702 000011600 6108
31531703 000011600 6108
31531704 000011600 6108
31531705 000011600 6108
31531706 000011600 6108
31531707 000011600 6108
31531708 000011600 6108
31531709 000011600 6108
31531710 000011600 6108
31531711 000011600 6108
31531712 000011600 6108
31531801 000011600 6108
31531802 000011600 6108
31531803 000011600 6108
31531804 000011600 6108
31531805 000011600 6108
31531806 000011600 6108
31531807 000011600 6108
31531901 000011600 6108
31537134 000004000 6108
31537135 000004000 6108
31537136 000004000 6108
31537137 000004000 6108
31537138 000004000 6108
31537139 000004000 6108
31537140 000004000 6108
31537141 000004000 6108
31537142 000004000 6108
31537143 000004000 6108
31537144 000004000 6108
31537145 000004000 6108
31537146 000004000 6108
31537147 000004000 6108
31537148 000004000 6108

31537149 000004000 6108
31537150 000004000 6108
31537151 000004000 6108
31537152 000004000 6108
31537153 000004000 6108
31537154 000004000 6108
31537155 000004000 6108
31537156 000004000 6108
31537157 000004000 6108
31537158 000004000 6108
31537159 000004000 6108
31537160 000004000 6108
31537161 000004000 6108
31537162 000004000 6108
31537163 000004000 6108
31537164 000004000 6108
31537165 000004000 6108
31537166 000004000 6108
31537167 000004000 6108
31537168 000004000 6108
31537169 000004000 6108
31537170 000004000 6108
31537171 000004000 6108
31537172 000004000 6108
31537601 000004000 6108
31537602 000004000 6108
31537603 000004000 6108
31537604 000004000 6108
31537605 000004000 6108
31537606 000004000 6108
31537607 000004000 6108
31537608 000004000 6108
31537609 000004000 6108
31537610 000004000 6108
31537611 000004000 6108
31537612 000004000 6108
31542001 000011600 6108
31542002 000011600 6108
31542003 000011600 6108
31542004 000011600 6108
31542005 000011600 6108
31542006 000011600 6108
31542007 000011600 6108
31542008 000011600 6108
31542009 000011600 6108
31542010 000011600 6108
31542011 000011600 6108
31542012 000011600 6108
31542013 000011600 6108
31542014 000011600 6108
31542015 000011600 6108
31542016 000011600 6108
31542017 000011600 6108
31542018 000011600 6108
31542019 000011600 6108
31542020 000011600 6108
31542021 000011600 6108
31542022 000011600 6108
31542023 000011600 6108
31542024 000011600 6108
31542025 000011600 6108
31542026 000011600 6108
31542027 000011600 6108
31542028 000011600 6108
31542029 000011600 6108
31542030 000011600 6108
31542031 000011600 6108
31542032 000011600 6108
31542033 000011600 6108
31542034 000011600 6108
31542035 000011600 6108
31542036 000011600 6108
31543001 000011600 6108
31543002 000011600 6108
31543003 000011600 6108
31543004 000011600 6108
31543005 000011600 6108
31543006 000011600 6108

31543007 000011600 6108
31543008 000011600 6108
31543009 000011600 6108
31543010 000011600 6108
31543011 000011600 6108
31543012 000011600 6108
31543013 000011600 6108
31543014 000011600 6108
31543015 000011600 6108
31543016 000011600 6108
31543017 000011600 6108
31543018 000011600 6108
31543019 000011600 6108
31543022 000011600 6108
31543023 000011600 6108
31543024 000011600 6108
31543025 000011600 6108
31543026 000011600 6108
31543027 000011600 6108
31543028 000011600 6108
31543029 000011600 6108
31543030 000011600 6108
31543031 000011600 6108
31543032 000011600 6108
31543033 000011600 6108
31543034 000011600 6108
31543035 000011600 6108
31543036 000011600 6108
31543037 000011600 6108
31543038 000011600 6108
31543039 000011600 6108
31543040 000011600 6108
31543041 000011600 6108
31543042 000011600 6108
31543043 000011600 6108
31543044 000011600 6108
31543045 000011600 6108
31543046 000011600 6108
31543047 000011600 6108
31543048 000011600 6108
31543049 000011600 6108
31543050 000011600 6108
31543051 000011600 6108
31543052 000011600 6108
31543053 000011600 6108
31543054 000011600 6108
31543055 000011600 6108
31543056 000011600 6108
31543057 000011600 6108
31544001 000011600 6108
31544002 000011600 6108
31544003 000011600 6108
31544004 000011600 6108
31544005 000011600 6108
31544006 000011600 6108
31544007 000011600 6108
31544008 000011600 6108
31544009 000011600 6108
31544010 000011600 6108
31544011 000011600 6108
31544012 000011600 6108
31544013 000011600 6108
31544014 000011600 6108
31544015 000011600 6108
31544016 000011600 6108
31544017 000011600 6108
31544018 000011600 6108
31544019 000011600 6108
31544020 000011600 6108
31544021 000011600 6108
31544022 000011600 6108
31544023 000011600 6108
31544024 000011600 6108
31544025 000011600 6108
31544026 000011600 6108
31544027 000011600 6108
31544028 000011600 6108
31544030 000011600 6108

31544031 000011600 6108
31544032 000011600 6108
31544033 000011600 6108
31544034 000011600 6108
31544035 000011600 6108
31544036 000011600 6108
31544037 000011600 6108
31544038 000011600 6108
31544039 000011600 6108
31544040 000011600 6108
31544041 000011600 6108
31544042 000011600 6108
31544043 000011600 6108
31544044 000011600 6108
31544045 000011600 6108
31544046 000011600 6108
31544047 000011600 6108
31544048 000011600 6108
31544049 000011600 6108
31544050 000011600 6108
31544051 000011600 6108
31544052 000011600 6108
31544053 000011600 6108
31544054 000011600 6108
31544055 000011600 6108
31544056 000011600 6108
31544057 000011600 6108
31544058 000011600 6108
31544059 000011600 6108
31544060 000011600 6108
31544061 000011600 6108
31545103 000011600 6108
31545104 000011600 6108
31545105 000011600 6108
31545201 000011600 6108
31545202 000011600 6108
31545203 000011600 6108
31545204 000011600 6108
31545205 000011600 6108
31545206 000011600 6108
31545207 000011600 6108
31545208 000011600 6108
31545209 000011600 6108
31545210 000011600 6108
31545301 000011600 6108
31545302 000011600 6108
31545303 000011600 6108
31545304 000011600 6108
31545305 000011600 6108
31545306 000011600 6108
31545307 000011600 6108
31545308 000011600 6108
31545309 000011600 6108
31545310 000011600 6108
31545311 000011600 6108
31545312 000011600 6108
31545313 000011600 6108
31545314 000011600 6108
31545315 000011600 6108
31545316 000011600 6108
31545317 000011600 6108
31545318 000011600 6108
31545319 000011600 6108
31545320 000011600 6108
31545321 000011600 6108
31545322 000011600 6108
31545323 000011600 6108
31545324 000011600 6108
31545325 000011600 6108
31545404 000011600 6108
31545409 000011600 6108
31545410 000011600 6108
31545411 000011600 6108
31545412 000011600 6108
31545423 000011600 6108
31545424 000011600 6108
31545455 000011600 6108
31545456 000011600 6108

31545458 000011600 6108
31545459 000011600 6108
31545460 000011600 6108
31545461 000011600 6108
31545462 000011600 6108
31545463 000011600 6108
31545464 000011600 6108
31545465 000011600 6108
31545466 000011600 6108
31545467 000011600 6108
31545468 000011600 6108
31545469 000011600 6108
31546001 000011600 6108
31546002 000011600 6108
31546003 000011600 6108
31546004 000011600 6108
31546005 000011600 6108
31546006 000011600 6108
31546007 000011600 6108
31546008 000011600 6108
31546009 000011600 6108
31546010 000011600 6108
31546011 000011600 6108
31546012 000011600 6108
31546013 000011600 6108
31546014 000011600 6108
31546015 000011600 6108
31546016 000011600 6108
31546017 000011600 6108
31546018 000011600 6108
31546019 000011600 6108
31546020 000011600 6108
31546021 000011600 6108
31546022 000011600 6108
31546023 000011600 6108
31546024 000011600 6108
31546025 000011600 6108
31546026 000011600 6108
31546027 000011600 6108
31546028 000011600 6108
31546029 000011600 6108
31546030 000011600 6108
31546031 000011600 6108
31546032 000011600 6108
31546033 000011600 6108
31546034 000011600 6108
31546035 000011600 6108
31546036 000011600 6108
31546037 000011600 6108
31546038 000011600 6108
31546039 000011600 6108
31546040 000011600 6108
31546041 000011600 6108
31546042 000011600 6108
31546043 000011600 6108
31546044 000011600 6108
31546045 000011600 6108
31546046 000011600 6108
31546047 000011600 6108
31547001 000011600 6108
31547002 000011600 6108
31547003 000011600 6108
31547004 000011600 6108
31547005 000011600 6108
31547006 000011600 6108
31547007 000011600 6108
31547008 000011600 6108
31547009 000011600 6108
31547010 000011600 6108
31547011 000011600 6108
31547012 000011600 6108
31547013 000011600 6108
31547014 000011600 6108
31547015 000011600 6108
31547016 000011600 6108
31547017 000011600 6108
31547018 000011600 6108
31547019 000011600 6108

31547020 000011600 6108
31547021 000011600 6108
31547022 000011600 6108
31547023 000011600 6108
31547024 000011600 6108
31547025 000011600 6108
31547026 000011600 6108
31547027 000011600 6108
31547028 000011600 6108
31547029 000011600 6108
31547030 000011600 6108
31547031 000011600 6108
31547032 000011600 6108
31547033 000011600 6108
31547034 000011600 6108
31547035 000011600 6108
31547036 000011600 6108
31547037 000011600 6108
31547038 000011600 6108
31547039 000011600 6108
31547040 000011600 6108
31547041 000011600 6108
31547042 000011600 6108
31547043 000011600 6108
31547044 000011600 6108
31547045 000011600 6108
31547046 000011600 6108
31547047 000011600 6108
31547048 000011600 6108
31547049 000011600 6108
31547050 000011600 6108
31547051 000011600 6108
31547052 000011600 6108
31547053 000011600 6108
31547054 000011600 6108
31547055 000011600 6108
31547056 000011600 6108
31547057 000011600 6108
31547058 000011600 6108
31547059 000011600 6108
31547060 000011600 6108
31547061 000011600 6108
31547062 000011600 6108
31547063 000011600 6108
31547064 000011600 6108
31547065 000011600 6108
31547066 000011600 6108
31547067 000011600 6108
31548001 000011600 6108
31548002 000011600 6108
31548003 000011600 6108
31548004 000011600 6108
31548005 000011600 6108
31548006 000011600 6108
31548007 000011600 6108
31548008 000011600 6108
31548009 000011600 6108
31548010 000011600 6108
31548011 000011600 6108
31548012 000011600 6108
31548013 000011600 6108
31548014 000011600 6108
31548015 000011600 6108
31548016 000011600 6108
31548017 000011600 6108
31548018 000011600 6108
31548019 000011600 6108
31548020 000011600 6108
31548021 000011600 6108
31548022 000011600 6108
31548023 000011600 6108
31548024 000011600 6108
31548025 000011600 6108
31548026 000011600 6108
31548027 000011600 6108
31548028 000011600 6108
31548029 000011600 6108
31548030 000011600 6108

31548031 000011600 6108
31548032 000011600 6108
31548033 000011600 6108
31548034 000011600 6108
31548035 000011600 6108
31548036 000011600 6108
31548037 000011600 6108
31548038 000011600 6108
31548039 000011600 6108
31548040 000011600 6108
31548041 000011600 6108
31548042 000011600 6108
31548043 000011600 6108
31548044 000011600 6108
31548045 000011600 6108
31548046 000011600 6108
31548047 000011600 6108
31548048 000011600 6108
31548049 000011600 6108
31548050 000011600 6108
31548051 000011600 6108
31548052 000011600 6108
31548053 000011600 6108
31548054 000011600 6108
31548055 000011600 6108
31548056 000011600 6108
31548057 000011600 6108
31548058 000011600 6108
31548059 000011600 6108
31548060 000011600 6108
31548061 000011600 6108
31548062 000011600 6108
31548063 000011600 6108
31549001S 000011600 6108
31549002S 000011600 6108
31549003S 000011600 6108
31549004S 000011600 6108
31549005S 000011600 6108
31549006S 000011600 6108
31549007S 000011600 6108
31549008S 000011600 6108
31549009S 000011600 6108
31549010S 000011600 6108
31549011S 000011600 6108
31549012S 000011600 6108
31549013S 000011600 6108
31549014S 000011600 6108
31549015S 000011600 6108
31549016S 000011600 6108
31549017S 000011600 6108
31549018S 000011600 6108
31549019S 000011600 6108
31549020S 000011600 6108
31549021S 000011600 6108
31549022S 000011600 6108
31549023S 000011600 6108
31549024S 000011600 6108
31549025S 000011600 6108
31549026S 000011600 6108
31549027S 000011600 6108
31549028S 000011600 6108
31549029S 000011600 6108
31549030S 000011600 6108
31549031S 000011600 6108
31549032S 000011600 6108
31549033S 000011600 6108
31549034S 000011600 6108
31549035S 000011600 6108
31549036S 000011600 6108
31549037S 000011600 6108
31549038S 000011600 6108
31549039S 000011600 6108
31549040S 000011600 6108
31549041S 000011600 6108
31549042S 000011600 6108
31549044S 000011600 6108
31549045S 000011600 6108
31549046S 000011600 6108

31549047S 000011600 6108
31549048S 000011600 6108
31549049S 000011600 6108
31549050S 000011600 6108
31549051S 000011600 6108
31549052S 000011600 6108
31549053S 000011600 6108
31549054S 000011600 6108
31549055S 000011600 6108
31549056S 000011600 6108
31549057S 000011600 6108
31549058S 000011600 6108
31549059S 000011600 6108
31550001S 000011600 6108
31550002S 000011600 6108
31550003S 000011600 6108
31550004S 000011600 6108
31550005S 000011600 6108
31550006S 000011600 6108
31550007S 000011600 6108
31550008S 000011600 6108
31550009S 000011600 6108
31550010S 000011600 6108
31550011S 000011600 6108
31550012S 000011600 6108
31550013S 000011600 6108
31550014S 000011600 6108
31550015S 000011600 6108
31550016S 000011600 6108
31550017S 000011600 6108
31550018S 000011600 6108
31550019S 000011600 6108
31550020S 000011600 6108
31550021S 000011600 6108
31550022S 000011600 6108
31550023S 000011600 6108
31550024S 000011600 6108
31550025S 000011600 6108
31550026S 000011600 6108
31550027S 000011600 6108
31550028S 000011600 6108
31550029S 000011600 6108
31550030S 000011600 6108
31550031S 000011600 6108
31550032S 000011600 6108
31550033S 000011600 6108
31550034S 000011600 6108
31550035S 000011600 6108
31550036S 000011600 6108
31550037S 000011600 6108
31550038S 000011600 6108
31550039S 000011600 6108
31550040S 000011600 6108
31550041S 000011600 6108
31550042S 000011600 6108
31550043S 000011600 6108
31550044S 000011600 6108
31550045S 000011600 6108
31550046S 000011600 6108
31550047S 000011600 6108
31550048S 000011600 6108
31550049S 000011600 6108
31550050S 000011600 6108
31550051S 000011600 6108
31550052S 000011600 6108
31550053S 000011600 6108
31550054S 000011600 6108
31550055S 000011600 6108
31550056S 000011600 6108
31550057S 000011600 6108
31550058S 000011600 6108
31550059S 000011600 6108
31550060S 000011600 6108
31550061S 000011600 6108
31550062S 000011600 6108
31550063S 000011600 6108
31550064S 000011600 6108
31550065S 000011600 6108

31550066S 000011600 6108
31550067S 000011600 6108
31550068S 000011600 6108
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023358000

For the Meeting of: August 6, 2026
Agenda Item No.: H.3.

City of Sanger
Report to the City Council
To: City Council
From: Joshua Goggins, Community Development Director
Subject: Adoption of a Resolution Calling and Giving Notice of a General Municipal Election to be Held on November 3, 2026, for the Submission to the Qualified Voters of a Proposed Ordinance Amending Article V of Chapter 66 of the Sanger Municipal Code to Increase the Transient Occupancy Tax (TOT) from 4% to 12%, and Requesting Consolidation with the Statewide General Election
Recommendation: That the City Council adopt Resolution No. 2026-72, calling and giving notice of a General Municipal Election on November 3, 2026, for submitting a ballot measure to increase the Transient Occupancy Tax (TOT) rate to 12%, requesting consolidation with the statewide general election, and directing related election actions.

Conflict of Interest:

None known.

Recommendation:

Staff recommends that the City Council adopt Resolution No. 2026-72, calling and giving notice of a General Municipal Election on November 3, 2026, for submitting a ballot measure to increase the Transient Occupancy Tax (TOT) rate to 12%, requesting consolidation with the statewide general election, and directing related election actions.

Executive Summary/Background:

Transient Occupancy Tax (TOT), or hotel tax, is levied on the rental price of a room or living space in a hotel, motel, or short-term rental for stays of 30 days or less. TOT is an important source of flexible municipal revenue because it is generated primarily by visitors.

The City of Sanger has maintained a 4% TOT rate under Chapter 66 of the Sanger Municipal Code since 1960. To evaluate regional competitiveness, staff reviewed TOT rates across neighboring jurisdictions, including Clovis (12%), Fresno (12%), Kingsburg (12%), and Selma (12%), revealing a regional mean average of 12%. Aligning Sanger's TOT rate with neighboring markets positions the city to capture visitor-generated revenues to support general municipal services, infrastructure, and economic development.

To place this tax measure before the voters on November 3, 2026, state law and the California

Constitution require the City Council to adopt a formal election-calling resolution. The attached resolution establishes the ballot question, requests consolidation with Fresno County, and incorporates the proposed ordinance as Exhibit A.

Environmental Determination
The adoption of the resolution calling an election is not a“project” under the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Sections 15060(c)(2), 15060(c)(3), and 15378 because it involves administrative governmental activity and the submission of a general tax measure to the electorate, which does not result in a direct or reasonably foreseeable indirect physical change to the environment. No further action is required under CEQA.

Reason for Recommendation:

The City Council of the City of Sanger has previously evaluated increasing the Transient Occupancy Tax to align with neighboring communities and support municipal services.

Submitting this measure to the voters for the November 3, 2026, General Election provides the electorate with the opportunity to decide on a general tax rate increase to 12%, ensuring local control over visitor-generated revenues.

Fiscal Impact:

Placing the ballot measure on the November 3, 2026 General Election ballot will incur election costs payable to Fresno County, estimated between $40,000 and $50,000. Once operative, the increased tax will generate additional annual general fund revenues to support core municipal services.

Alternatives:

The City Council may choose not to adopt the resolution, which would maintain the existing 4% TOT rate and forego placing the measure on the November ballot.

Actions Following Approval:

If the City Council approves the resolution, staff will transmit certified copies to the Fresno County Board of Supervisors and the Registrar of Voters ahead of statutory deadlines for the November 3, 2026 General Election.

Attachments:

1. ORD_2026-06_TOT TAX (2163309.1)

2. RESO_2026-72_Calling Election regarding TOT Increase

01484.0007 2163309.1 1
ORDINANCE NO. 2026-06

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANGER, CALIFORNIA, AMENDING AND RESTATING ARTICLE V OF CHAPTER 66

OF THE SANGER MUNICIPAL CODE RELATING TO THE TRANSIENT

OCCUPANCY TAX
WHEREAS, Revenue and Taxation Code section 7280 authorizes a city to levy a tax on the privilege of occupying a room or other living space in a hotel, inn, tourist home or house, motel, or other lodging for a period of 30 days or less; and
WHEREAS, the City of Sanger currently imposes a transient occupancy tax pursuant to Article V of Chapter 66 of the Sanger Municipal Code; and
WHEREAS, the City’s existing transient occupancy tax ordinance is based on a long-standing municipal tax structure and contains administrative provisions that remain useful for tax collection, enforcement, appeals, refunds, confidentiality, and successor liability; and WHEREAS, the manner in which transient lodging is advertised, reserved, paid for, and administered has changed substantially with the growth of short-term rentals and online booking platforms, including platforms commonly known as Airbnb, VRBO, and similar marketplaces; and WHEREAS, the City Council desires to amend and restate Article V in its entirety in order to preserve the City’s existing transient occupancy tax framework while modernizing the ordinance to apply expressly to short-term rentals, vacation rentals, home-sharing arrangements, and other similar transient lodging accommodations; and
WHEREAS, Senate Bill 346, Chapter 751 of the Statutes of 2025, added Government Code section 50990 et seq., known as the Short-Term Rental Facilitator Act of 2025, and authorizes a city that adopts an ordinance making that Act applicable within its jurisdiction to require short-term rental facilitators to provide certain information, include local license and transient occupancy tax certification information in listings, and submit to audit or examination where the facilitator is responsible for collecting and remitting transient occupancy tax; and WHEREAS, the Legislature expressly recognized in Government Code section 50996 that the Short-Term Rental Facilitator Act does not preempt local agencies from adopting ordinances regulating short-term rentals, short-term rental facilitators, or the payment and collection of transient occupancy taxes in a manner different from the procedures prescribed in that Act; and

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WHEREAS, Business and Professions Code section 17568.6, added by Assembly Bill 537 and operative July 1, 2024, requires short-term lodging providers, internet websites, applications, centralized platforms, and other persons to advertise or display short-term lodging rates in a manner that includes all required fees and charges except government-imposed taxes and fees, and to include all government-imposed taxes and fees in the total price to be paid before the consumer reserves the stay; and
WHEREAS, Business and Professions Code section 17568.8, added by Assembly Bill 2202 and operative July 1, 2025, requires disclosures regarding certain additional cleaning-task fees, charges, or penalties for short-term lodging and authorizes enforcement by a city attorney, district attorney, county counsel, or the Attorney General; and
WHEREAS, the City Council desires to include a limited state-law compliance provision in this Article to reference those short-term lodging transparency statutes; and WHEREAS, the City Council desires to increase the transient occupancy tax rate by eight percentage points, from four percent (4%) to twelve percent (12%), and to expand the type of shortterm rental properties it applies to, subject to approval by the voters if and to the extent required by Article XIII C of the California Constitution; and
WHEREAS, the City Council further desires to make clear that payment, collection, or remittance of transient occupancy tax does not authorize, legalize, establish a lawful nonconforming use, or otherwise permit any use of property that is prohibited by the Sanger Municipal Code or any other applicable law.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SANGER DOES ORDAIN AS FOLLOWS:

SECTION 1. Amendment and Restatement of Article V of Chapter 66.

Article V of Chapter 66 of the Sanger Municipal Code is hereby amended and restated in its entirety to read as follows:
“ARTICLE V. TRANSIENT OCCUPANCY TAX
Sec. 66-126. - Short title; purpose and intent.

This article shall be known as the Transient Occupancy Tax of the City.

The purpose of this article is to impose a tax upon the privilege of transient occupancy in hotels and other lodging accommodations within the City and to provide for the collection, reporting, administration, and enforcement of that tax.

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This article is adopted solely for purposes of taxation and tax administration. Nothing in this article is intended to authorize, legalize, establish a lawful nonconforming use, expand, impair, or alter any land use entitlement, building permit, certificate of occupancy, business license, short-term rental permit, or other approval required by the Sanger Municipal Code or other applicable law.

Sec. 66-126.5 – Authority; State Law.

This article is adopted pursuant to Revenue and Taxation Code section 7280 et seq., Article XIII C of the California Constitution, Government Code section 53724, Elections Code section 9222, and all other applicable law. This article shall be administered consistently with applicable state law. If any provision of this article conflicts with state law, state law shall control.

Sec. 66-127. - Definitions.

Except where the context otherwise requires, the following definitions govern the construction of this article:
“Booking transaction” means any reservation, booking, payment, payment processing, listing, advertising, offer, acceptance, or other transaction involving transient occupancy that is facilitated, directly or indirectly, by a short-term rental facilitator or marketplace. “City” means the City of Sanger.
“Electronic notice” means notice transmitted by electronic mail or through an electronic filing, payment, or reporting system approved by the tax administrator, to the extent permitted by law. “Hotel” means any structure, or any portion of any structure, occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, including 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, campground, campsite, recreational vehicle space, bed and breakfast establishment, single-family residence, dwelling unit, condominium, townhouse, accessory dwelling unit, guest house, home-sharing unit, vacation rental, short-term rental, or other lodging or living accommodation, or portion thereof, offered for transient occupancy for consideration. For purposes of this article, the term hotel is used as a tax term and shall not determine whether a use is permitted under any zoning, building, housing, business license, or other regulatory provision. “Hotel” does not include any facility, occupancy lodging, campsite, space, interest or transaction that the City is prohibited from taxing under Revenue and Taxation Code Section 7280 et seq. or other applicable law, including, without limitation, any campsite in a unit of the state park system to the extent exempt from transient occupancy tax under Revenue and Taxation Code Section 7282.
“Legislative body” means the City Council of the City.
“Marketplace” has the meaning set forth in Government Code section 50991, as that section may be amended, supplemented, renumbered, or succeeded, and includes an internet website, application, software application, online platform, or other physical or electronic place through which the occupancy of a short-term rental is facilitated.
“Occupancy” means the use or possession, or the right to use or possess, any room, rooms, dwelling unit, lodging, campsite, space, accommodation, or portion thereof in any hotel for dwelling, lodging, or sleeping purposes.

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“Operator” means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, host, property manager, managing agent, or any other capacity. Where the operator performs functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for purposes of this article and shall have the same duties and liabilities as the principal. Compliance with this article by either the principal or the managing agent shall be considered compliance by both to the extent of the compliance actually made.
“Person” means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit. “Rent” means the total consideration charged, whether or not received, for occupancy of space in a hotel, valued in money, whether to be received in money, goods, labor, credits, property, services, or otherwise, without deduction. Rent includes all mandatory fees and charges required as a condition of occupancy, including mandatory cleaning fees, mandatory resort fees, mandatory linen fees, required utility charges, booking fees charged by the operator, and other mandatory charges imposed by the operator or collected on behalf of the operator as a condition of occupancy. Rent does not include refundable security deposits to the extent actually refundable, separately stated taxes or assessments imposed by a governmental agency on the stay, or separately stated service fees charged by a shortterm rental facilitator for marketplace services if the service fee is not paid to or retained by the operator as consideration for occupancy. “Rent” does not include any amount subject to tax under the Sales and Use Tax Law with respect to the sale of food products, including food and beverage products, to the extent excluded from transient occupancy taxation by Revenue and Taxation Code Section 7282.3 or any successor statute.
“Short-term rental” means the occupancy of a home, house, room in a home or house, campsite, dwelling unit, accessory dwelling unit, guest house, condominium, apartment, or other lodging that is not a commercially operated hotel, motel, bed and breakfast inn, or similar transient lodging establishment, for a period of 30 consecutive calendar days or less, and under any other circumstances specified in this article, when facilitated by a short-term rental facilitator or otherwise offered for transient occupancy.
“Short-term rental facilitator” means a person or entity that satisfies the definition of short-term rental facilitator in Government Code section 50991, as that section may be amended, supplemented, renumbered, or succeeded.
“Tax administrator” means the Director of Administrative Services of the City, or the Director’s designee, and includes any officer, employee, agent, or contractor authorized by the City to administer or enforce this article.
“Transient” means any person who exercises occupancy or is entitled to occupancy in a hotel by reason of a lease, concession, permit, right of access, license, booking transaction, reservation, or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. Any such person 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 and the occupancy is actually for a period longer than 30 consecutive calendar days. In determining whether a person is a transient, uninterrupted periods of time extending both before and after the effective date of this article may be considered.

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“Transient occupancy tax review committee” means the committee established pursuant to section 66-155.

Sec. 66-128. - Imposition generally; tax deemed debt to City.

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of twelve percent (12%) of the rent charged by the operator.

The tax constitutes a debt owed by the transient to the City. The debt is extinguished only by payment to the operator, a short-term rental facilitator authorized or required to collect the tax, or the City.

The tax imposed by this article is a general tax, the proceeds of which shall be deposited in the City’s general fund and may be used for any lawful municipal purpose.

The increased rate of the tax and expanded coverage approved by the voters at the November 3, 2026 election shall become operative on the first day of the first calendar quarter beginning after the date on which the ordinance increasing the rate is approved by the voters, unless the City Council establishes a later operative date by resolution.

The tax imposed hereunder shall continue until ended by voters.

Sec. 66-129. - Exemptions from tax; written claim for exemption.

No tax imposed under this article shall be imposed upon:
(1) Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax provided in this article;
(2) Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty;
(3) Any occupant for more than 30 successive calendar days, provided that the requirements of this article for nontransient occupancy are satisfied; or
(4) Any occupant whose rent is paid for a hospital room or to a medical clinic, convalescent home, or home for aged people; or
(5) Any occupancy of a campsite in a unit of the state park system to the extent prohibited by Revenue & Taxation Code Section 7282 or any successor statute.

No exemption shall be granted under subsections (1) or (2) except upon a claim made at the time rent is collected, under penalty of perjury, upon a form prescribed by the tax administrator.

Sec. 66-130. - When and to whom payable.

The transient shall pay the tax to the operator or to a short-term rental facilitator that is required or authorized to collect the tax at the time rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. Any 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 or short-term rental facilitator, the tax administrator may require that the tax be paid directly to the tax administrator.

Sec. 66-131. - Enforcement of article; administrative rules; schedules for payment.

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The tax administrator shall enforce this article and may adopt rules, regulations, forms, instructions, schedules, and procedures, not inconsistent with this article, as may be necessary or desirable to aid in the administration and enforcement of this article.

The tax administrator shall provide schedules for payment of the tax, and such schedules shall eliminate fractions of one cent.

Sec. 66-132. - Security may be required to ensure compliance.

The tax administrator, whenever deemed necessary to ensure compliance with this article, may require any person subject to this article to deposit security in the form of cash, bond, or other security as the tax administrator may determine.

The amount of the security shall be fixed by the tax administrator but shall not be greater than twice the person’s estimated average liability for the period for which returns are filed, determined in such manner as the tax administrator deems proper, or $10,000.00, whichever amount is less. The amount of security may be increased or decreased by the tax administrator subject to the limitations in this section.

Sec. 66-133. - Registration of operators required; information to be provided.

Every person engaging, or about to engage, in business as an operator of a hotel in the City shall register with the tax administrator on a form prescribed by the tax administrator within 15 days after commencing business or before accepting transient occupancy, whichever occurs first.

Registration after the effective date of the tax shall not relieve any person from the obligation to pay, collect, report, or remit tax on and after the date on which the obligation arises, regardless of registration.

The registration shall set forth the name under which the person transacts or intends to transact business, the location of each place of business or lodging accommodation, any short-term rental permit or license number required by the City, any platform listing identification numbers known to the operator, and such other information as the tax administrator may require to facilitate collection and enforcement of the tax.

The registration shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation or limited liability company, by an officer, manager, member, or other person specifically authorized to sign the registration; and in the case of any other entity, by a person authorized to bind the entity.

Sec. 66-134. - Certificate of authority.

The tax administrator shall, within ten (10) days after registration, issue without charge a certificate of authority to each registrant to collect the tax from the occupant, together with a duplicate for each additional place of business or lodging accommodation of the registrant as determined by the tax administrator.

The certificate shall be no assignable and nontransferable and shall be surrendered immediately to the tax administrator upon cessation of business at the location named, upon sale or transfer of the business, or upon demand by the tax administrator as authorized by this article.

Each certificate and duplicate shall state the place of business or lodging accommodation to which it is applicable and shall be displayed or made available in the manner prescribed by the tax administrator.

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For a short-term rental, the tax administrator may allow or require electronic display or inclusion of the certificate number in listings, booking materials, or other records.

Each certificate shall state substantially the following:
(1) The name of the operator;
(2) The address of the hotel or lodging accommodation;
(3) The date upon which the certificate was issued; and (4) That the transient occupancy registration certificate signifies that the person named on the certificate has registered with the tax administrator for purposes of collecting from transients the transient occupancy tax imposed by the City and remitting the tax to the tax administrator. The certificate does not authorize any person to conduct any unlawful business, conduct any lawful business in an unlawful manner, operate a hotel or short-term rental without complying with all applicable laws, or engage in any use requiring a permit, license, entitlement, or other approval from the City or any other governmental agency. The certificate is not a land use permit, shortterm rental permit, building permit, certificate of occupancy, or business license.

The payment, collection, or remittance of tax under this article, and the issuance of any certificate under this article, shall not authorize, legalize, establish a lawful nonconforming use, or otherwise permit any use of property that is prohibited by this Code or any other applicable law.

Sec. 66-135. - Collection by operators required; liability of operators.

Every operator maintaining a place of business or offering transient occupancy in the City, the occupancy of which is not exempt under this article, shall collect the tax from the occupant unless the tax is collected and remitted by a short-term rental facilitator pursuant to this article, a collection agreement, or other applicable law.

The tax required to be collected by the operator constitutes a debt owed by the operator to the City.

In all cases of transactions upon credit or deferred payment, the payment of tax to the operator may be deferred in accordance with the credit or deferred payment arrangement, and the operator shall be liable for the tax at the time and to the extent that credits are paid or deferred payments are made in accordance with the rate of tax owing on the amount paid.

Sec. 66-136. - Collection by short-term rental facilitators; operator liability preserved.

A short-term rental facilitator that collects payment for occupancy on behalf of an operator, or that is otherwise responsible for collecting or remitting transient occupancy tax pursuant to this article, a collection agreement, or applicable law, shall collect the tax imposed by this article from the transient and remit the tax to the tax administrator in the manner prescribed by the tax administrator.

A short-term rental facilitator that collects and remits tax under this article shall separately state the tax to the transient to the extent required by this article and applicable law.

An operator remains liable for any tax, penalty, or interest not collected and remitted by a short-term rental facilitator, except to the extent the tax administrator determines that the tax has actually been paid to the City. The City may proceed against the transient, operator, short-term rental facilitator, or any other liable person, singly or in any combination, to collect amounts due.

Sec. 66-137. - Collection practices; separate statement of tax; advertising tax not to be collected or to be refunded.

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Each operator and short-term rental facilitator required or authorized to collect tax shall collect the tax imposed by this article to the same extent and at the same time as rent is collected from every transient.

The amount of tax shall be separately stated from the amount of rent charged, and each transient shall receive a receipt, invoice, or other written or electronic statement showing payment of the tax, except to the extent the tax administrator authorizes another method consistent with applicable law.

No operator or short-term rental facilitator 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 facilitator, that it will not be added to the rent, or that, if added, any part will be refunded, except in the manner provided by this article.

Sec. 66-138. - Quarterly remittances and returns generally; electronic filing.

The tax imposed by this article shall become due and payable from the occupant at the time of occupancy. All amounts of tax collectible or collected by any operator or short-term rental facilitator are due and payable to the tax administrator quarterly on the first day of the months of April, July, October, and January next succeeding each respective quarterly period and are delinquent after the last day of such months.

On or before the last day of the month following each quarterly period of three months, a return for the preceding quarterly period shall be filed with the tax administrator. The return shall be filed in such form as the tax administrator may prescribe by every operator, short-term rental facilitator, and every person liable for payment of tax under this article during such quarterly period who has not paid the tax and who has not made return regarding the related occupancy that is the subject of tax.

The tax administrator may authorize or require electronic filing of returns, electronic payment of tax, electronic signatures, and electronic submission of supporting records and reports, subject to procedures prescribed by the tax administrator.

Sec. 66-139. - Contents of returns.

Returns shall show the amount of tax collected or otherwise due for the related period and such other information as is required by the tax administrator.

The tax administrator may require returns to show total rents upon which tax was collected or otherwise due, gross receipts of a registered returnee for the period, exemptions claimed, tax collected and remitted by a short-term rental facilitator, deductions authorized by the tax administrator, and an explanation in detail of any discrepancy among such amounts.

Sec. 66-140. - Delivery of returns and remittances.

The person required to file the return shall deliver the return, together with the remittance of the amount of tax due, to the tax administrator at the tax administrator’s office or by an electronic method prescribed by the tax administrator.

Sec. 66-141. - Extension of time for filing return and remitting tax.

For good cause, the tax administrator may extend for not more than one month the time for making any return or payment of tax. No further extension shall be granted except by the transient occupancy tax review committee.

Any person to whom an extension is granted who makes return and pays the tax within the period of the extension shall pay, in addition to the tax, interest on the amount thereof at the rate of one-half of

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one percent per month or fraction thereof on the unpaid balance for the period of the extension to the time of return and payment, which interest shall become a part of the tax.

Sec. 66-142. - Other than quarterly returns and tax payments may be required.

The tax administrator, if deemed necessary to ensure payment or facilitate collection by the City of the amount of taxes in any individual case, may require returns and payment of the amount of taxes for periods other than quarterly periods, to the extent consistent with applicable law.

Sec. 66-143. - Deficiency determinations.
(a) If the tax administrator is not satisfied with any return or returns of the tax or the amount of tax required to be paid to the City by any person, the tax administrator may compute and determine the amount required to be paid upon the basis of facts contained in the return or returns or upon the basis of any information within the tax administrator’s possession or that may come into the tax administrator’s possession. One or more deficiency determinations may be made for one or more periods.
(b) In making a determination, the tax administrator may offset overpayments, if any, previously made for a period or periods, together with interest on the overpayments, against any underpayment for a subsequent period or periods or against penalties and interest on the underpayments. Interest on underpayments and overpayments shall be computed in the manner set forth in this article.
(c) The tax administrator shall give the operator, occupant, short-term rental facilitator, or other liable person written notice of the determination. Notice may be served personally, by mail, or by electronic notice where authorized by law or by written consent. If by mail, the notice shall be enclosed in a sealed envelope, postage prepaid, and addressed to the person at the address that appears in the records of the tax administrator. Service by mail is complete at the time of deposit in the United States mail.
(d) Except in the case of fraud, intent to evade this article or authorized rules and regulations, or failure to make a timely return, every deficiency determination shall be made and notice thereof mailed or served within four years after the last day of the month following the close of the quarterly period for which the amount is proposed to be determined or within four years after the return is filed, whichever period expires later.
(e) If any operator, short-term rental facilitator, or other liable person fails or refuses to collect the tax, make any report and remittance within the time provided in this article, makes a fraudulent return, or otherwise willfully attempts to evade this article, the tax administrator shall proceed in such manner as deemed best to obtain facts and information on which to base an estimate of the tax due. The tax administrator shall determine and assess against the liable person the tax, interest, and penalties provided for by this article. Notice of the determination shall be given in the manner provided in this section. Such determination and notice shall be made and mailed or served at any time permitted by law in the case of fraud, intent to evade this article or authorized rules and regulations, or failure to file a required return. Any determination shall become final within 30 days after giving notice thereof as provided in this article unless a timely petition for redetermination is filed.
(f) If the tax administrator believes that collection of any tax or any amount of tax required to be collected and paid to the City will be jeopardized by delay, or if any determination will be

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jeopardized by delay, the tax administrator shall make a jeopardy determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable. If the amount specified in the determination is not paid within ten days after service of notice upon the person against whom the determination is made, the amount becomes final at the expiration of the ten days unless a petition for redetermination is filed within the ten days, and the delinquency penalty and interest provided in this article shall attach to the amount of the tax or the amount of tax required to be collected.

Sec. 66-144. - Redetermination upon petition of aggrieved person. (a) Any person against whom a determination is made under section 66-143, or any person directly interested, may petition for redetermination within 15 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the applicable period, the determination becomes final at the expiration of the period; provided, however, a petition for redetermination under subsection (f) of section 66-143 shall be filed within ten days after notice. (b) If a petition for redetermination is filed within the allowable period, the tax administrator shall reconsider the determination and, if the person has requested an oral hearing in the petition, shall grant the person an oral hearing and give the person ten days’ notice of the time and place of the hearing. The tax administrator may continue the hearing from time to time as necessary. (c) The tax administrator may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the tax administrator at or before the hearing.
(d) The order or decision of the tax administrator upon a petition for redetermination becomes final 15 days after service upon the petitioner of notice thereof unless appeal of such order or decision is filed with the transient occupancy tax review committee within 15 days after service of such notice.
(e) No petition for redetermination or appeal therefrom shall be effective for any purpose unless, at or before the filing thereof, the amount found due in the original determination is paid or a bond or other security satisfactory to the tax administrator is filed with the tax administrator guaranteeing payment of any amount finally determined to be due.

Sec. 66-145. - Refunds for overpayment of tax, penalties, or interest.

Whenever the amount of any tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or received by the tax administrator under this article, it may be refunded; provided, a verified claim in writing, stating the specific ground upon which the claim is founded, is filed with the tax administrator within three years from the date of payment.

The claim shall be made on forms provided by the tax administrator. If the claim is approved by the tax administrator, the excess amount collected or paid may be refunded or credited against any amounts then due and payable from the person from whom it was collected or by whom it was paid, and the balance may be refunded to such person or the person’s administrators, executors, successors, or assigns as appropriate.

Sec. 66-145.5. – Claims; Exhaustion; Judicial Actions.
(a) No action or proceeding shall be maintained in any court to recover any tax, penalty, interest, fee or other amount paid under this article unless the person seeking recovery first pays the amount alleged

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to be due and files a written claim for refund with the tax administrator in accordance with this article and all other applicable law.
(b) No action or proceeding shall be maintained in any court to challenge, invalidate, reduce, prevent or enjoin the collection of any tax, penalty, interest, fee, or other amount imposed or collected under this article, except an action for refund after payment of the amount due and exhaustion of the administrative remedies provided by this article.
(c) Failure to file a timely and sufficient claim for refund shall bar any action against the City for recovery of the tax, penalty, interest or other paid amount.

Sec. 66-145.6. – Collection Not Enjoined.

No injunction, writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding to prevent or enjoin the collection of any tax, penalty, interest, fee or other amount required to be paid under this article.

Sec. 66-146. - Confidential nature of returns and business information.

Neither the tax administrator nor any person having an administrative duty under this article shall make known in any manner the business affairs, operations, or information obtained by an investigation of records and equipment of any operator, short-term rental facilitator, or other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof set forth or disclosed in any return, or permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as authorized by this article or other applicable law.

Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested and upon submitting written proof of their interest, may be given information as to the items included in the measure and amount of any unpaid tax or amounts of tax required to be collected, interest, and penalties.

Sec. 66-147. - Delinquency in remittance of tax collected; penalties and interest. (a) Original delinquency. Any operator, short-term rental facilitator, or other person who fails to remit any tax imposed by this article within the time required shall pay a penalty of ten percent (10%) of the amount of the tax in addition to the amount of the tax. (b) Continued delinquency. Any operator, short-term rental facilitator, or other person 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 ten percent (10%) of the amount of the tax in addition to the amount of the tax and the ten percent penalty first imposed.
(c) Fraud. If the tax administrator determines that nonpayment of any remittance due under this article is due to fraud or intent to evade this article, a penalty of twenty-five percent (25%) of the amount of the tax shall be added in addition to the penalties stated in subsections (a) and (b). (d) Interest. In addition to the penalties imposed, any operator, short-term rental facilitator, or other person who fails to remit any tax imposed by this article 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.

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(e) Penalties merged with tax. Every penalty imposed and such interest as accrues under this article shall be merged with and become a part of the tax required to be paid.

Sec. 66-148. - Procedure for collection of delinquent taxes.

If any person is delinquent in payment of the amount required to be paid, or if a determination has been made against the person that remains unpaid, the tax administrator may, not later than four years after the payment becomes delinquent, give notice thereof by registered mail to all persons in the county having in their possession or under their control any credits or other personal property belonging to the delinquent or owing any debts to the delinquent. After receiving the notice, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the tax administrator consents to a transfer or disposition or until 20 days elapse after receipt of the notice. All persons so notified shall, within five days after receipt of the notice, advise the tax administrator of all such credits, other personal property, or debts in their possession, under their control, or owing by them.

Except in cases of fraud, intent to evade this article or authorized rules and regulations, or failure to file a required return, the tax administrator may bring an action in the courts of this State or the United States in the name of the City, to collect any tax, penalty, interest, fee or other amount due under this Article within four years after the date the amount was required to be paid. In case of fraud, intent to evade or failure to file a required return the City may bring an action at any time permitted by law.

Sec. 66-149. – Successor Liability; tax certificate clearance. (a) If any operator liable for any amount under this article sells, transfers, quits, or otherwise disposes of the hotel, lodging business, short-term rental, or other business subject to this article, the operator shall notify the tax administrator in writing not less than thirty (30) days before the sale, transfer, cessation, or disposition, or as soon as practicable if thirty (30) days’ prior notice is not feasible. (b) A purchaser, transferee, successor, or assignee of a hotel, lodging business, short-term rental, or other business subject to this article may request from the tax administrator a transient occupancy tax clearance certificate in accordance with Revenue and Taxation Code section 7283.5, as it may be amended, renumbered, or succeeded.
(c) Upon receipt of a written request for a transient occupancy tax clearance certificate, the tax administrator may require the current or former owner or operator to make available transient occupancy tax records for the purpose of conducting an audit to determine any tax, penalties, interest, or other amounts due and owing under this article.
(d) The tax administrator shall issue the transient occupancy tax clearance certificate, request records for an audit, complete any audit, and issue any certificate following the audit within the time periods required by Revenue and Taxation Code section 7283.5, as it may be amended, renumbered, or succeeded.
(e) If the tax administrator determines that transient occupancy tax, penalties, interest, or other amounts are due and owing, the tax administrator may issue a tax clearance certificate stating the amount of liability associated with the hotel, lodging business, short-term rental, or other business subject to this article. If records made available for audit are insufficient, incomplete, or unavailable, the tax administrator may estimate the liability based on the facts and information available. (f) A purchaser, transferee, successor, or assignee shall withhold from the purchase price or consideration an amount sufficient to satisfy any tax, penalties, interest, or other amounts due under

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this article unless and until the tax administrator issues a tax clearance certificate stating that no amount is due, or the purchaser, transferee, successor, or assignee is otherwise relieved from liability under Revenue and Taxation Code section 7283.5.
(g) If a purchaser, transferee, successor, or assignee fails to withhold from the purchase price or consideration as required by this section, the purchaser, transferee, successor, or assignee shall be personally liable for payment of the amount required to be withheld to the extent provided by Revenue and Taxation Code section 7283.5.
(h) The tax administrator may charge a reasonable fee for the issuance of a transient occupancy tax clearance certificate to the extent authorized by Revenue and Taxation Code section 7283.5 or other applicable law.
(i) This section shall be administered consistently with Revenue and Taxation Code section 7283.5. If there is any conflict between this section and Revenue and Taxation Code section 7283.5, the state statute shall control.

Sec. 66-149.5. - Lien.
(a) Any tax, penalty, interest, fee or other amount required to be paid under this Article shall constitute a debt owed to the City.
(b) If any amount required to be paid under this Article remains unpaid after it becomes final, the tax administrator may record with the county recorder a certificate of lien specifying the amount of the tax, penalties, interest, fees, and other charges due, the name and last known address of the person liable for the amount, and such other information as the tax administrator determines is appropriate. (c) From the time of recording, the amount required to be paid shall constitute a lien upon all real property in the county of Fresno owned by the person liable or thereafter acquired by that person before the lien expires. The lien shall have the force and effect, and priority of a judgment lien and shall continue for ten (10) years from the time of recording unless sooner released or otherwise discharged, and may be extended in the manner provided by law. (d) The Tax Administrator may release the lien when the amount due has been paid or when the lien was recorded in error.

Sec. 66-150. - Disposition of tax proceeds.

The tax administrator shall deposit all moneys collected pursuant to this article to the credit of the general fund of the City.

Sec. 66-151. - Records; examination by tax administrator.

Every operator, short-term rental facilitator, and other person liable for tax or required to collect or remit tax under this article shall keep records, receipts, invoices, booking records, platform reports, exemption certificates, tax collection records, payment records, and other pertinent papers in such form as the tax administrator may require.

All records shall be retained for a period of not less than four years and six months after they come into being, or for such longer period as may be required by written notice from the tax administrator, this article, or other applicable law.

The tax administrator or any person authorized in writing by the tax administrator may examine the books, papers, records, and equipment of any person liable for the tax and may investigate the character

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of the business of the person in order to verify the accuracy of any return made or, if no return is made, to ascertain and determine the amount required to be paid.

Audit or examination of a short-term rental facilitator shall be conducted in accordance with Government Code section 50995 and any other applicable law. Costs associated with an audit or examination of a short-term rental facilitator under Government Code section 50995 shall be paid by the City to the extent required by that section.

Sec. 66-152. - Reports relating to rental charges, occupancy, and short-term rental listings.

In administration of the tax, the tax administrator may require the filing of reports by any person or class of persons having in their possession or custody information relating to rentals, rent, booking transactions, occupancy, or guest rooms or other lodging accommodations subject to the tax. The reports shall be filed when the tax administrator requires and shall set forth the rental charged for each occupancy, the date or dates of occupancy, the tax collected, the tax remitted, the property address, and such other information as the tax administrator may require consistent with applicable law.

Pursuant to Government Code section 50990 et seq., as amended from time to time, each short-term rental facilitator shall, upon request by the City and in the form and manner prescribed by the tax administrator, report the physical address, including nine-digit ZIP Code, of each short-term rental during the reporting period.

If the information provided by a short-term rental facilitator is not sufficient for the City to identify a specific short-term rental at the provided address, the tax administrator may request the assessor parcel number, the URL associated with the specific short-term rental listing, and information exclusively related to the identification of an accessory dwelling unit, guest house, or single unit of a timeshare or multifamily housing project located at the single address or assessor parcel number requested, to the extent authorized by Government Code section 50993 or any successor statute.

The reporting period for reports required pursuant to Government Code section 50993 shall be no more frequent than every three months within a 12-month period, unless the City requires monthly remittance of transient occupancy tax, in which case monthly reporting may be required to the extent authorized by state law.

A short-term rental facilitator shall include in the listing of a short-term rental any applicable local license, permit, or registration number associated with the short-term rental and any transient occupancy tax certification issued by the City, to the extent required by Government Code section 50994 or any successor statute.

Sec. 66-153. - Confidential nature of required records and reports; exceptions.

It is unlawful for the tax administrator or any person having an administrative duty under this article to make known in any manner the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a transient occupancy registration certificate, pay a transient occupancy tax, collect or remit a transient occupancy tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof set forth in any statement or application, or to permit any statement or application or copy of either or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, that nothing in this section shall be construed to prevent:

01484.0007 2163309.1 15
(1) Disclosure to or examination of records and equipment by another City official, employee, agent, consultant, or contractor for the sole purpose of administering or enforcing this article or collecting taxes imposed hereunder;
(2) Disclosure of information to or examination of records by federal or state officials or the tax officials of another city, county, or city and county if a reciprocal arrangement exists, or to a grand jury or court of law upon subpoena;
(3) Disclosure of information and results of examination of records of particular taxpayers or relating to particular taxpayers to a court of law in a proceeding brought to determine the existence or amount of any tax liability of the particular taxpayers to the City; (4) Disclosure, after the filing of a written request to that effect, to the taxpayer or to the taxpayer’s successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax, or amounts of tax required to be collected, interest, and penalties; provided, however, that the City Attorney approves each such disclosure and that the tax administrator may refuse to make any disclosure referred to in this paragraph when, in the tax administrator’s opinion, the public interest would suffer thereby;
(5) Disclosure of the names and addresses of persons to whom transient occupancy registration certificates have been issued, the names and addresses of officers of corporations and members of partnerships to whom such certificates have been issued, and the general type or nature of their business;
(6) Disclosure to the legislative body by way of public meeting or otherwise of such information as may be necessary to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of taxes, submits an offer of compromise regarding a claim asserted against the taxpayer by the City for taxes, or when acting upon any other matter; (7) Disclosure of general statistics regarding taxes collected or business done in the City; or (8) Disclosure authorized or required by Government Code section 50990 et seq., Business and Professions Code sections 17568.6 and 17568.8, the California Public Records Act, a court order, subpoena, or other applicable law.

Sec. 66-154. - Appeal from decisions of tax administrator.

Any person aggrieved by any decision of the tax administrator may appeal to the transient occupancy tax review committee by filing a notice of appeal with the tax administrator within 15 days after service or mailing of the notice of the decision. The tax administrator shall fix a time and place for hearing such appeal as prescribed by the transient occupancy tax review committee in its rules and regulations and shall give the appellant ten days’ notice of the time and place of hearing.

Sec. 66-155. - Transient occupancy tax review committee created; chairman; acting members; quorum; compensation.

A transient occupancy tax review committee is created. The committee shall be composed of the mayor, city manager, and city clerk. The committee shall select from its members a chair who shall serve at its pleasure.

01484.0007 2163309.1 16
Any member of the committee may deputize in writing filed with the committee any member of that member’s office, or in the case of the mayor, a member of the City Council, to serve in the member’s place on the committee for such period or hearing as the member may desire.

A majority of the members of the committee shall constitute a quorum. The committee shall keep a record of its transactions. The committee shall be deemed to be in the office of the City Manager, shall meet and keep its files in that office, and all filings with the committee relating to appeals or otherwise shall be made at that office.

Neither the members of the committee nor persons deputized to serve in their places shall receive compensation as members or acting members for their services on the committee.

Sec. 66-156. - Powers and duties of committee.

The committee shall have the power and duty:
(1) To hear and determine appeals of orders or decisions of the tax administrator made upon petitions for redetermination of tax. The committee may affirm, modify, or reverse such orders or decisions or dismiss the appeals therefrom, as may be just, and shall prescribe forms, rules, and regulations relating to appeals as it may deem necessary. In reviewing the tax administrator’s decision or order, the committee may take evidence and make such investigation as it deems necessary. It shall give notice of its determinations in the manner prescribed for service of notice of a tax administrator’s decision and shall file a copy of each determination with the tax administrator with certification thereon of the date of service thereof. Such determination shall become final ten days thereafter and shall thereupon become due and payable, subject to interest and penalties, and enforceable by the tax administrator in like manner as an order or decision of the tax administrator; (2) To approve, modify, or disapprove forms, rules, and regulations prescribed by the tax administrator in the administration and enforcement of this article, and such forms, rules, and regulations shall be subject to and become effective only upon such approval to the extent committee approval is required by this article;
(3) To hear and determine in such manner as shall be just any protest made by any person interested in any form, rule, or regulation approved or prescribed by the committee; (4) To grant for good cause applications for extensions of time in excess of one month for making any return or payment of tax and to prescribe rules therefor; and (5) To make such investigations as it deems advisable regarding the imposition and administration of the transient occupancy tax, report its findings to the legislative body, act in an advisory capacity to the legislative body on matters pertaining to the transient occupancy tax and enforcement problems, and recommend to the legislative body the adoption, amendment, or repeal of legislation pertaining thereto.

Sec. 66-157. - Violations; administrative penalties; civil remedies.

It is unlawful for any operator, short-term rental facilitator, or other person required to do so to fail or refuse to register, furnish any return required to be made, fail or refuse to furnish a supplemental return or other data required by the tax administrator, or render a false or fraudulent return. No person required to make, render, sign, or verify any report shall make any false or fraudulent report with intent to defeat or evade the determination of an amount due required by this article.

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A failure by a short-term rental facilitator to report information required pursuant to Government Code section 50993, or any successor statute, may be made subject to an administrative fine or penalty pursuant to Government Code section 53069.4.

The remedies provided in this article are cumulative and in addition to any other remedies available at law or in equity, including civil actions, administrative citations, collection actions, injunctions, and any remedies authorized by the Sanger Municipal Code or state law.

Sec. 66-158. - Short-Term Rental Facilitator Act; future amendments; no change to tax without required approval.

The provisions of Government Code section 50990 et seq., known as the Short-Term Rental Facilitator Act of 2025, as amended, renumbered or succeeded, from time to time, are hereby incorporated into this article to the fullest extent permitted by law and made applicable within the jurisdictional boundaries of the City to the fullest extent permitted by law.

The reporting, collection, remittance, audit, examination, listing, administrative, and enforcement provisions of Government Code section 50990 et seq., as amended, supplemented, renumbered, or succeeded from time to time, are incorporated into this article to the extent they relate to transient occupancy tax administration and short-term rental facilitators.

No future amendment, supplement, renumbering, or successor statute to Government Code section 50990 et seq. shall, without further action by the City and any voter approval required by applicable law, alter the rate of tax imposed by this article, or expand the transactions or persons subject to tax beyond those authorized by this article.

Sec. 66-159. - State short-term lodging disclosure laws.

Each operator, short-term rental facilitator, marketplace, internet website, application, or other similar centralized platform, and any other person advertising, displaying, offering, facilitating, or processing payment for transient occupancy within the City shall comply with Business and Professions Code section 17568.6, Business and Professions Code section 17568.8, and any successor or related state law governing short-term lodging price transparency, disclosure of government-imposed taxes and fees before reservation, and disclosures regarding cleaning-task fees, charges, or penalties.

This section is declaratory of independently applicable state law and is intended to support local administration and enforcement. Nothing in this section shall alter the rate of tax imposed by this article, expand the tax base, impose a tax not otherwise imposed by this article, or require voter approval separate from any approval required for the tax imposed by this article.

The City Attorney is authorized to enforce Business and Professions Code sections 17568.6 and 17568.8, and any successor provisions, to the extent authorized by state law.

Sec. 66-160. Amendments.

The City Council may amend this article without further voter approval to the extent permitted by Article XIII C of the California Constitution and other applicable law. Without limiting the foregoing, the City Council may amend this article to clarify, administer, enforce, or implement the tax; to conform this article to state or federal law; to adopt or amend reporting, collection, audit, appeal, refund, electronic filing, or administrative procedures; and to implement or conform to Government Code section 50990 et seq., as amended, supplemented, renumbered, or succeeded. No such amendment shall increase the rate of tax, impose the tax on occupancy not previously subject to

01484.0007 2163309.1 18
the tax, or otherwise constitute a tax increase requiring voter approval unless approved in accordance with applicable law.”
SECTION 2. Voter Approval; Effective Date of Tax Increase.

The increase in the transient occupancy tax to twelve percent (12%) shall take effect only upon approval by a majority of the voters of the City to the extent required by Article XIII C of the California Constitution.

SECTION 3. CEQA.

The City Council finds that this Ordinance is not a project within the meaning of the California Environmental Quality Act pursuant to State CEQA Guidelines sections 15060(c)(2), 15060(c)(3), and 15378 because it involves fiscal and administrative governmental activity that will not result in a direct or reasonably foreseeable indirect physical change in the environment. To the extent this Ordinance is deemed a project, it is exempt from CEQA pursuant to State CEQA Guidelines section 15061(b)(3).

SECTION 4. Severability.

If any section, subsection, sentence, clause, phrase, or portion of this Ordinance is held invalid or unconstitutional by a court of competent jurisdiction, that decision shall not affect the validity of the remaining portions of this Ordinance. The City Council declares that it would have adopted this Ordinance and each section, subsection, sentence, clause, phrase, and portion thereof irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions may be declared invalid or unconstitutional.

SECTION 5. Publication and Codification.

The City Clerk shall certify to the adoption of this Ordinance and shall cause the same to be published or posted in the manner required by law. The City Clerk is authorized to make non-substantive formatting, numbering, and typographical corrections necessary for codification.

SECTION 6. Effective Date.

This Ordinance shall take effect only if approved by a majority of the voters voting on the measure at the November 3, 2026 election and upon certification of the election results by the City Council. The increased tax rate shall become operative on the first day of the first calendar quarter beginning after certification of the election results, unless the City Council establishes a later operative date by resolution.

01484.0007 2166330.1
RESOLUTION NO. 2026-72

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER, CALIFORNIA, CALLING AND

GIVING NOTICE OF THE HOLDING OF A GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026, FOR THE SUBMISSION TO THE QUALIFIED VOTERS OF THE CITY OF A PROPOSED ORDINANCE AMENDING AND RESTATING ARTICLE V OF CHAPTER 66 OF THE

SANGER MUNICIPAL CODE RELATING TO THE TRANSIENT OCCUPANCY TAX, INCREASING THE RATE FROM FOUR PERCENT (4%) TO TWELVE PERCENT (12%), UPDATING THE TAX TO

APPLY TO SHORT-TERM RENTALS, AND IMPLEMENTING SHORT-TERM RENTAL FACILITATOR COLLECTION AND REPORTING REQUIREMENTS; REQUESTING CONSOLIDATION WITH THE STATEWIDE GENERAL ELECTION; AND DIRECTING RELATED ELECTION ACTIONS WHEREAS, the City of Sanger currently imposes a transient occupancy tax pursuant to Article V of Chapter 66 of the Sanger Municipal Code;
WHEREAS, Revenue and Taxation Code section 7280 authorizes the legislative body of a city to levy a tax upon the privilege of occupying a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel, or other lodging, unless the occupancy is for a period of more than thirty (30) days; WHEREAS, Article XIII C of the California Constitution requires voter approval before a local government may impose, extend, or increase a general tax;
WHEREAS, the City Council desires to submit to the qualified voters of the City a proposed ordinance amending and restating Article V of Chapter 66 of the Sanger Municipal Code to increase the transient occupancy tax rate by eight percentage points, from four percent (4%) to twelve percent (12%), and to modernize the City's transient occupancy tax provisions; WHEREAS, the proposed ordinance would expressly apply the City's transient occupancy tax to short-term rentals and similar transient lodging accommodations, including accommodations booked through online platforms such as Airbnb and VRBO;
WHEREAS, Government Code section 50990 et seq., including the Short-Term Rental Facilitator Act of 2025, authorizes local agencies to adopt ordinances requiring short-term rental facilitators to provide reports, collect and remit applicable transient occupancy taxes, and comply with related local tax administration requirements to the extent permitted by law; WHEREAS, Business and Professions Code sections 17568.6 and 17568.8 regulate certain short-term lodging pricing and cleaning-fee disclosures under state law, and the proposed ordinance preserves the City's ability to administer its transient occupancy tax consistently with applicable state law without changing the voter-approved tax rate or expanding the tax beyond the terms adopted by the voters; WHEREAS, the revenues generated by the proposed transient occupancy tax would be deposited in the City's General Fund and would be available for any lawful municipal purpose, including but not limited to public safety, streets, parks, recreation, code enforcement, and other general City services; WHEREAS, because the proposed tax revenues would be available for general municipal purposes and would not be legally restricted to any specific purpose, the measure is a general tax measure requiring approval by a majority of the voters voting on the measure; WHEREAS, Elections Code section 9222 authorizes the City Council to submit to the voters, without a petition, a proposition for the enactment of an ordinance at a regular or special city election; WHEREAS, Government Code section 53724 provides that a tax subject to voter approval may be proposed by ordinance or resolution of the legislative body;

01484.0007 2166330.1
WHEREAS, a statewide general election will be held on Tuesday, November 3, 2026, and the City Council desires to consolidate the election on the proposed measure with that election pursuant to Elections Code sections 10400, 10403, and 10418;
WHEREAS, Elections Code section 10403 requires the City to file with the Fresno County Board of Supervisors, and a copy with the Fresno County Clerk/Registrar of Voters, a resolution requesting consolidation at least eighty-eight (88) days before the election; WHEREAS, the City Council desires to request that the Fresno County Board of Supervisors consolidate the City's election on the measure with the statewide general election to be held on November 3, 2026, and that the Fresno County Clerk/Registrar of Voters conduct all necessary election services for the measure; WHEREAS, the City Council desires to provide for the filing of written arguments and rebuttal arguments regarding the measure in accordance with Elections Code sections 9282 and 9285; WHEREAS, the City Council desires to direct the City Attorney to prepare an impartial analysis of the measure pursuant to Elections Code section 9280;
WHEREAS, the City Council has determined that the actions taken by this Resolution are not a project under the California Environmental Quality Act because they involve the submission of a tax measure to the voters and do not commit the City to any specific project that may result in a direct or reasonably foreseeable indirect physical change in the environment;

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SANGER DOES RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS:

SECTION 1. Recitals.

The foregoing recitals are true and correct and are incorporated herein by this reference.

SECTION 2. Calling of Election.

Pursuant to Elections Code section 9222, Government Code section 53724, Revenue and Taxation Code section 7280, Article XIII C of the California Constitution, and all other applicable law, the City Council hereby calls and orders a General Municipal Election to be held in the City of Sanger on Tuesday, November 3, 2026, for the purpose of submitting to the qualified voters of the City the ordinance attached hereto as Exhibit A and incorporated herein by this reference.

SECTION 3. Submission of Ordinance to Voters.

The City Council hereby orders submitted to the qualified voters of the City the proposed ordinance entitled “An Ordinance of the People of the City of Sanger, California, Amending and Restating Article V of Chapter 66 of the Sanger Municipal Code Relating to the Transient Occupancy Tax, Increasing the Transient Occupancy Tax Rate from Four Percent (4%) to Twelve Percent (12%), Expressly Applying the Tax to Short-Term Rentals and Similar Transient Lodging, and Implementing Short-Term Rental Facilitator Reporting and Collection Requirements Pursuant to Government Code Section 50990 et seq.” SECTION 4. Ballot Question.

The exact form of the question to be submitted to the voters shall be as follows:

YES
MEASURE ___
Shall the measure increasing the
City of Sanger transient
occupancy tax on hotel, motel,
short-term rental, and similar
lodging guests staying 30 days
or less, generally not paid by NO

01484.0007 2166330.1
Sanger residents, to 12%, until
ended by voters, providing
approximately $55,037 annually
for general City services and
deposited into the City’s general
fund, be adopted?
SECTION 5. Passage of Measure.

The measure shall be deemed approved if it receives the affirmative vote of a majority of the voters voting on the measure. If approved by the voters, the ordinance shall be enacted in accordance with applicable law and shall take effect as provided therein.

SECTION 6. General Tax.

The measure is submitted as a general tax measure. Revenues from the tax shall be deposited in the City's General Fund and may be used for any lawful municipal purpose. The measure does not legally restrict the use of revenues to any specific purpose.

SECTION 7. Consolidation with Statewide General Election.

Pursuant to Elections Code sections 10400, 10403, and 10418, the City Council hereby requests that the Fresno County Board of Supervisors consolidate the General Municipal Election called by this Resolution with the statewide general election to be held on Tuesday, November 3, 2026. The City Council further requests that the election on the measure be held in all respects as if there were only one election, and that the Fresno County Clerk/Registrar of Voters canvass the returns and certify the results to the City Council.

The City Council hereby specifically acknowledges that the election will be held and conducted per Elections Code 10418.

SECTION 8. Services of County Elections Official.

The City Council hereby requests that the Fresno County Clerk/Registrar of Voters provide all services necessary to conduct the election on the measure, including but not limited to publication of notices to the extent required or customary, preparation and mailing of voter information materials, printing of ballots, furnishing vote centers and election officers, tabulation of ballots, canvass of returns, and all other election services necessary or appropriate for the conduct of the consolidated election.

SECTION 9. Filing of Resolution.

The City Clerk is hereby directed to file a certified copy of this Resolution with the Fresno County Board of Supervisors and to file a copy with the Fresno County Clerk/Registrar of Voters in accordance with Elections Code section 10403 and all applicable Fresno County election deadlines.

SECTION 10. Voter Information Guide; Full Text of Ordinance.

The City Clerk is authorized and directed to transmit the full text of the ordinance attached as Exhibit A, together with this Resolution and all other required materials, to the Fresno County Clerk/Registrar of Voters for printing in the voter information guide or otherwise making the ordinance available to voters in the manner required by law and the procedures of the Fresno County Clerk/Registrar of Voters and the law.

01484.0007 2166330.1
SECTION 11. Impartial Analysis.

Pursuant to Elections Code section 9280, the City Council directs the City Clerk to transmit a copy of the measure to the City Attorney. The City Attorney is hereby directed to prepare an impartial analysis of the measure, not to exceed five hundred (500) words, showing the effect of the measure on existing law and the operation of the measure. The City Attorney shall transmit the impartial analysis to the City Clerk for submission to the Fresno County Clerk/Registrar of Voters in accordance with applicable law and established election deadlines.

SECTION 12. Arguments.

Pursuant to Elections Code, written arguments in favor of or against the measure may be submitted in accordance with the procedures and deadlines established by the Fresno County Clerk/Registrar of Voters.

Arguments shall not exceed three hundred (300) words. The City Council authorizes, but does not require, one or more members of the City Council to submit an argument in favor of the measure on behalf of the City Council, or to join with other eligible signers in submitting such an argument.

SECTION 13. Rebuttal Arguments.

Pursuant to Elections Code rebuttal arguments for the measure, if provided for by the Fresno County Clerk/Registrar of Voters, shall not exceed two hundred fifty (250) words and shall be filed in accordance with the procedures and deadlines established by the Fresno County Clerk/Registrar of Voters.

SECTION 14. Public Examination.

The City Clerk is authorized and directed to make the measure, impartial analysis, arguments, rebuttal arguments, and other election materials available for public examination in the manner and for the time period required by the Elections Code.

SECTION 15. Costs of Election.

The City recognizes that it will be responsible for its proportionate share of the costs of the consolidated election attributable to the measure. The City Council authorizes the City Manager, or designee, to pay such costs from available City funds upon receipt of billing from the County.

SECTION 16. Authority to Make Non-Substantive Changes.

The City Manager, City Attorney, City Clerk, and their respective designees are authorized to make nonsubstantive changes to the ballot question, ordinance title, and election materials as may be required by the Fresno County Clerk/Registrar of Voters or as may be necessary to conform to the Elections Code, provided that such changes do not alter the substantive meaning or effect of the measure.

SECTION 17. CEQA.

The City Council finds that this Resolution and the submission of the measure to the voters are not a project under the California Environmental Quality Act pursuant to State CEQA Guidelines sections 15060(c)(2), 15060(c)(3), and 15378 because the Resolution and election proceedings do not have the potential to result in a direct or reasonably foreseeable indirect physical change in the environment. The proposed ordinance also concerns government fiscal activity and tax administration and does not commit the City to any specific project.

SECTION 18. Severability.

If any section, subsection, sentence, clause, phrase, or portion of this Resolution is for any reason held to be invalid or unconstitutional by a final decision of a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Resolution.

01484.0007 2166330.1
SECTION 19. Effective Date.

This Resolution shall take effect immediately upon its adoption.

PASSED, APPROVED AND ADOPTED by the City Council of the City of Sanger at a regular meeting held on the 6th day of August 2026.

ATTEST:
____________________________________
City Clerk
ATTEST:
____________________________________
Mayor
APPROVED AS TO FORM:
____________________________________
City Attorney

01484.0007 2166330.1

EXHIBIT A

ORDINANCE SUBMITTED TO THE VOTERS
ORDINANCE NO. 2026-06

For the Meeting of: August 6, 2026
Agenda Item No.: H.4.

City of Sanger
Report to the City Council
To: City Council
From: Joshua Goggins, Community Development Director
Subject: Introduction and First Reading of an Ordinance Amending and Restating Article V of Chapter 66 of the Sanger Municipal Code to Increase the Transient Occupancy Tax (TOT) Rate from 4% to 12%, Expressly Apply the Tax to Short-Term Rentals, and Implement Facilitator Reporting and Collection Requirements.

Recommendation: That the City Council introduce and give a first reading, by title only, and waive further reading thereof, to Ordinance No. 2026-06 amending and restating Article V of Chapter 66 of the Sanger Municipal Code to increase the Transient Occupancy Tax rate from 4% to 12%, subject to voter approval at the November 3, 2026 election.

Conflict of Interest:

None known.

Recommendation:

Staff recommends that the City Council introduce and give a first reading to Ordinance No. 2026-06 amending and restating Article V of Chapter 66 of the Sanger Municipal Code to increase the Transient Occupancy Tax rate from 4% to 12%, subject to voter approval at the November 3, 2026 election.

Executive Summary/Background:

The City of Sanger currently levies a 4% Transient Occupancy Tax (TOT) under Chapter 66 of the Sanger Municipal Code. To modernize the city's tax code and align rates with regional standards utilized by neighboring jurisdictions like Fresno, Clovis, Selma, and Kingsburg (all at 12%), the City Council is pursuing a general tax measure.

While the accompanying resolution calls the election, this ordinance establishes the actual legal amendments to the municipal code. The ordinance amends and restates Article V of Chapter 66 in its entirety to accomplish several key goals. These include increasing the TOT rate from 4% to 12%, modernizing definitions to expressly cover short-term rentals, vacation rentals, and homesharing arrangements booked through online platforms like Airbnb and VRBO, integrating framework components from the Short-Term Rental Facilitator Act of 2025 (Government Code Section 50990 et seq.) and state lodging transparency statutes, and specifying that all revenues will be deposited into the City's General Fund for general municipal purposes, meaning it

qualifies as a general tax requiring a simple majority voter approval of 50% plus one.

Environmental Determination
The introduction of the tax ordinance is not a project under the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Sections 15060(c)(2), 15060(c)(3), and 15378 because it concerns fiscal and administrative governmental activity that will not result in a direct or reasonably foreseeable indirect physical change in the environment. No further action is required under CEQA.

Reason for Recommendation:

The City Council of the City of Sanger has previously considered updates to the Transient Occupancy Tax and has supported modernizing the tax structure to align with regional standards.

Staff recommends increasing the Transient Occupancy Tax to 12% to match multiple neighboring jurisdictions, including Fresno, Clovis, Selma, and Kingsburg, which will position the City to better capture visitor-generated revenue. Furthermore, amending the municipal code ensures that the tax properly applies to modern lodging options such as short-term rentals and online booking platforms.

Fiscal Impact:

There is no immediate fiscal impact from introducing the ordinance other than staff time. Upon voter approval at the November 3, 2026 election, the increased tax rate will generate additional general fund revenues for the City.

Alternatives:

The City Council may choose not to introduce the ordinance or may modify its terms, which would alter or halt the proposed tax modernization structure.

Actions Following Approval:

Following introduction and first reading, staff will ensure its provisions are linked with the voter ballot measure for the November 3, 2026 election, noting that final adoption of the ordinance occurs via voter approval at the polls rather than a traditional second City Council reading.

Attachments:

1. ORD_2026-06_TOT TAX (2163309.1)

01484.0007 2163309.1 1
ORDINANCE NO. 2026-06

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANGER, CALIFORNIA, AMENDING AND RESTATING ARTICLE V OF CHAPTER 66

OF THE SANGER MUNICIPAL CODE RELATING TO THE TRANSIENT

OCCUPANCY TAX
WHEREAS, Revenue and Taxation Code section 7280 authorizes a city to levy a tax on the privilege of occupying a room or other living space in a hotel, inn, tourist home or house, motel, or other lodging for a period of 30 days or less; and
WHEREAS, the City of Sanger currently imposes a transient occupancy tax pursuant to Article V of Chapter 66 of the Sanger Municipal Code; and
WHEREAS, the City’s existing transient occupancy tax ordinance is based on a long-standing municipal tax structure and contains administrative provisions that remain useful for tax collection, enforcement, appeals, refunds, confidentiality, and successor liability; and WHEREAS, the manner in which transient lodging is advertised, reserved, paid for, and administered has changed substantially with the growth of short-term rentals and online booking platforms, including platforms commonly known as Airbnb, VRBO, and similar marketplaces; and WHEREAS, the City Council desires to amend and restate Article V in its entirety in order to preserve the City’s existing transient occupancy tax framework while modernizing the ordinance to apply expressly to short-term rentals, vacation rentals, home-sharing arrangements, and other similar transient lodging accommodations; and
WHEREAS, Senate Bill 346, Chapter 751 of the Statutes of 2025, added Government Code section 50990 et seq., known as the Short-Term Rental Facilitator Act of 2025, and authorizes a city that adopts an ordinance making that Act applicable within its jurisdiction to require short-term rental facilitators to provide certain information, include local license and transient occupancy tax certification information in listings, and submit to audit or examination where the facilitator is responsible for collecting and remitting transient occupancy tax; and WHEREAS, the Legislature expressly recognized in Government Code section 50996 that the Short-Term Rental Facilitator Act does not preempt local agencies from adopting ordinances regulating short-term rentals, short-term rental facilitators, or the payment and collection of transient occupancy taxes in a manner different from the procedures prescribed in that Act; and

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WHEREAS, Business and Professions Code section 17568.6, added by Assembly Bill 537 and operative July 1, 2024, requires short-term lodging providers, internet websites, applications, centralized platforms, and other persons to advertise or display short-term lodging rates in a manner that includes all required fees and charges except government-imposed taxes and fees, and to include all government-imposed taxes and fees in the total price to be paid before the consumer reserves the stay; and
WHEREAS, Business and Professions Code section 17568.8, added by Assembly Bill 2202 and operative July 1, 2025, requires disclosures regarding certain additional cleaning-task fees, charges, or penalties for short-term lodging and authorizes enforcement by a city attorney, district attorney, county counsel, or the Attorney General; and
WHEREAS, the City Council desires to include a limited state-law compliance provision in this Article to reference those short-term lodging transparency statutes; and WHEREAS, the City Council desires to increase the transient occupancy tax rate by eight percentage points, from four percent (4%) to twelve percent (12%), and to expand the type of shortterm rental properties it applies to, subject to approval by the voters if and to the extent required by Article XIII C of the California Constitution; and
WHEREAS, the City Council further desires to make clear that payment, collection, or remittance of transient occupancy tax does not authorize, legalize, establish a lawful nonconforming use, or otherwise permit any use of property that is prohibited by the Sanger Municipal Code or any other applicable law.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SANGER DOES ORDAIN AS FOLLOWS:

SECTION 1. Amendment and Restatement of Article V of Chapter 66.

Article V of Chapter 66 of the Sanger Municipal Code is hereby amended and restated in its entirety to read as follows:
“ARTICLE V. TRANSIENT OCCUPANCY TAX
Sec. 66-126. - Short title; purpose and intent.

This article shall be known as the Transient Occupancy Tax of the City.

The purpose of this article is to impose a tax upon the privilege of transient occupancy in hotels and other lodging accommodations within the City and to provide for the collection, reporting, administration, and enforcement of that tax.

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This article is adopted solely for purposes of taxation and tax administration. Nothing in this article is intended to authorize, legalize, establish a lawful nonconforming use, expand, impair, or alter any land use entitlement, building permit, certificate of occupancy, business license, short-term rental permit, or other approval required by the Sanger Municipal Code or other applicable law.

Sec. 66-126.5 – Authority; State Law.

This article is adopted pursuant to Revenue and Taxation Code section 7280 et seq., Article XIII C of the California Constitution, Government Code section 53724, Elections Code section 9222, and all other applicable law. This article shall be administered consistently with applicable state law. If any provision of this article conflicts with state law, state law shall control.

Sec. 66-127. - Definitions.

Except where the context otherwise requires, the following definitions govern the construction of this article:
“Booking transaction” means any reservation, booking, payment, payment processing, listing, advertising, offer, acceptance, or other transaction involving transient occupancy that is facilitated, directly or indirectly, by a short-term rental facilitator or marketplace. “City” means the City of Sanger.
“Electronic notice” means notice transmitted by electronic mail or through an electronic filing, payment, or reporting system approved by the tax administrator, to the extent permitted by law. “Hotel” means any structure, or any portion of any structure, occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, including 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, campground, campsite, recreational vehicle space, bed and breakfast establishment, single-family residence, dwelling unit, condominium, townhouse, accessory dwelling unit, guest house, home-sharing unit, vacation rental, short-term rental, or other lodging or living accommodation, or portion thereof, offered for transient occupancy for consideration. For purposes of this article, the term hotel is used as a tax term and shall not determine whether a use is permitted under any zoning, building, housing, business license, or other regulatory provision. “Hotel” does not include any facility, occupancy lodging, campsite, space, interest or transaction that the City is prohibited from taxing under Revenue and Taxation Code Section 7280 et seq. or other applicable law, including, without limitation, any campsite in a unit of the state park system to the extent exempt from transient occupancy tax under Revenue and Taxation Code Section 7282.
“Legislative body” means the City Council of the City.
“Marketplace” has the meaning set forth in Government Code section 50991, as that section may be amended, supplemented, renumbered, or succeeded, and includes an internet website, application, software application, online platform, or other physical or electronic place through which the occupancy of a short-term rental is facilitated.
“Occupancy” means the use or possession, or the right to use or possess, any room, rooms, dwelling unit, lodging, campsite, space, accommodation, or portion thereof in any hotel for dwelling, lodging, or sleeping purposes.

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“Operator” means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, host, property manager, managing agent, or any other capacity. Where the operator performs functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for purposes of this article and shall have the same duties and liabilities as the principal. Compliance with this article by either the principal or the managing agent shall be considered compliance by both to the extent of the compliance actually made.
“Person” means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit. “Rent” means the total consideration charged, whether or not received, for occupancy of space in a hotel, valued in money, whether to be received in money, goods, labor, credits, property, services, or otherwise, without deduction. Rent includes all mandatory fees and charges required as a condition of occupancy, including mandatory cleaning fees, mandatory resort fees, mandatory linen fees, required utility charges, booking fees charged by the operator, and other mandatory charges imposed by the operator or collected on behalf of the operator as a condition of occupancy. Rent does not include refundable security deposits to the extent actually refundable, separately stated taxes or assessments imposed by a governmental agency on the stay, or separately stated service fees charged by a shortterm rental facilitator for marketplace services if the service fee is not paid to or retained by the operator as consideration for occupancy. “Rent” does not include any amount subject to tax under the Sales and Use Tax Law with respect to the sale of food products, including food and beverage products, to the extent excluded from transient occupancy taxation by Revenue and Taxation Code Section 7282.3 or any successor statute.
“Short-term rental” means the occupancy of a home, house, room in a home or house, campsite, dwelling unit, accessory dwelling unit, guest house, condominium, apartment, or other lodging that is not a commercially operated hotel, motel, bed and breakfast inn, or similar transient lodging establishment, for a period of 30 consecutive calendar days or less, and under any other circumstances specified in this article, when facilitated by a short-term rental facilitator or otherwise offered for transient occupancy.
“Short-term rental facilitator” means a person or entity that satisfies the definition of short-term rental facilitator in Government Code section 50991, as that section may be amended, supplemented, renumbered, or succeeded.
“Tax administrator” means the Director of Administrative Services of the City, or the Director’s designee, and includes any officer, employee, agent, or contractor authorized by the City to administer or enforce this article.
“Transient” means any person who exercises occupancy or is entitled to occupancy in a hotel by reason of a lease, concession, permit, right of access, license, booking transaction, reservation, or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. Any such person 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 and the occupancy is actually for a period longer than 30 consecutive calendar days. In determining whether a person is a transient, uninterrupted periods of time extending both before and after the effective date of this article may be considered.

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“Transient occupancy tax review committee” means the committee established pursuant to section 66-155.

Sec. 66-128. - Imposition generally; tax deemed debt to City.

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of twelve percent (12%) of the rent charged by the operator.

The tax constitutes a debt owed by the transient to the City. The debt is extinguished only by payment to the operator, a short-term rental facilitator authorized or required to collect the tax, or the City.

The tax imposed by this article is a general tax, the proceeds of which shall be deposited in the City’s general fund and may be used for any lawful municipal purpose.

The increased rate of the tax and expanded coverage approved by the voters at the November 3, 2026 election shall become operative on the first day of the first calendar quarter beginning after the date on which the ordinance increasing the rate is approved by the voters, unless the City Council establishes a later operative date by resolution.

The tax imposed hereunder shall continue until ended by voters.

Sec. 66-129. - Exemptions from tax; written claim for exemption.

No tax imposed under this article shall be imposed upon:
(1) Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax provided in this article;
(2) Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty;
(3) Any occupant for more than 30 successive calendar days, provided that the requirements of this article for nontransient occupancy are satisfied; or
(4) Any occupant whose rent is paid for a hospital room or to a medical clinic, convalescent home, or home for aged people; or
(5) Any occupancy of a campsite in a unit of the state park system to the extent prohibited by Revenue & Taxation Code Section 7282 or any successor statute.

No exemption shall be granted under subsections (1) or (2) except upon a claim made at the time rent is collected, under penalty of perjury, upon a form prescribed by the tax administrator.

Sec. 66-130. - When and to whom payable.

The transient shall pay the tax to the operator or to a short-term rental facilitator that is required or authorized to collect the tax at the time rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. Any 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 or short-term rental facilitator, the tax administrator may require that the tax be paid directly to the tax administrator.

Sec. 66-131. - Enforcement of article; administrative rules; schedules for payment.

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The tax administrator shall enforce this article and may adopt rules, regulations, forms, instructions, schedules, and procedures, not inconsistent with this article, as may be necessary or desirable to aid in the administration and enforcement of this article.

The tax administrator shall provide schedules for payment of the tax, and such schedules shall eliminate fractions of one cent.

Sec. 66-132. - Security may be required to ensure compliance.

The tax administrator, whenever deemed necessary to ensure compliance with this article, may require any person subject to this article to deposit security in the form of cash, bond, or other security as the tax administrator may determine.

The amount of the security shall be fixed by the tax administrator but shall not be greater than twice the person’s estimated average liability for the period for which returns are filed, determined in such manner as the tax administrator deems proper, or $10,000.00, whichever amount is less. The amount of security may be increased or decreased by the tax administrator subject to the limitations in this section.

Sec. 66-133. - Registration of operators required; information to be provided.

Every person engaging, or about to engage, in business as an operator of a hotel in the City shall register with the tax administrator on a form prescribed by the tax administrator within 15 days after commencing business or before accepting transient occupancy, whichever occurs first.

Registration after the effective date of the tax shall not relieve any person from the obligation to pay, collect, report, or remit tax on and after the date on which the obligation arises, regardless of registration.

The registration shall set forth the name under which the person transacts or intends to transact business, the location of each place of business or lodging accommodation, any short-term rental permit or license number required by the City, any platform listing identification numbers known to the operator, and such other information as the tax administrator may require to facilitate collection and enforcement of the tax.

The registration shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation or limited liability company, by an officer, manager, member, or other person specifically authorized to sign the registration; and in the case of any other entity, by a person authorized to bind the entity.

Sec. 66-134. - Certificate of authority.

The tax administrator shall, within ten (10) days after registration, issue without charge a certificate of authority to each registrant to collect the tax from the occupant, together with a duplicate for each additional place of business or lodging accommodation of the registrant as determined by the tax administrator.

The certificate shall be no assignable and nontransferable and shall be surrendered immediately to the tax administrator upon cessation of business at the location named, upon sale or transfer of the business, or upon demand by the tax administrator as authorized by this article.

Each certificate and duplicate shall state the place of business or lodging accommodation to which it is applicable and shall be displayed or made available in the manner prescribed by the tax administrator.

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For a short-term rental, the tax administrator may allow or require electronic display or inclusion of the certificate number in listings, booking materials, or other records.

Each certificate shall state substantially the following:
(1) The name of the operator;
(2) The address of the hotel or lodging accommodation;
(3) The date upon which the certificate was issued; and (4) That the transient occupancy registration certificate signifies that the person named on the certificate has registered with the tax administrator for purposes of collecting from transients the transient occupancy tax imposed by the City and remitting the tax to the tax administrator. The certificate does not authorize any person to conduct any unlawful business, conduct any lawful business in an unlawful manner, operate a hotel or short-term rental without complying with all applicable laws, or engage in any use requiring a permit, license, entitlement, or other approval from the City or any other governmental agency. The certificate is not a land use permit, shortterm rental permit, building permit, certificate of occupancy, or business license.

The payment, collection, or remittance of tax under this article, and the issuance of any certificate under this article, shall not authorize, legalize, establish a lawful nonconforming use, or otherwise permit any use of property that is prohibited by this Code or any other applicable law.

Sec. 66-135. - Collection by operators required; liability of operators.

Every operator maintaining a place of business or offering transient occupancy in the City, the occupancy of which is not exempt under this article, shall collect the tax from the occupant unless the tax is collected and remitted by a short-term rental facilitator pursuant to this article, a collection agreement, or other applicable law.

The tax required to be collected by the operator constitutes a debt owed by the operator to the City.

In all cases of transactions upon credit or deferred payment, the payment of tax to the operator may be deferred in accordance with the credit or deferred payment arrangement, and the operator shall be liable for the tax at the time and to the extent that credits are paid or deferred payments are made in accordance with the rate of tax owing on the amount paid.

Sec. 66-136. - Collection by short-term rental facilitators; operator liability preserved.

A short-term rental facilitator that collects payment for occupancy on behalf of an operator, or that is otherwise responsible for collecting or remitting transient occupancy tax pursuant to this article, a collection agreement, or applicable law, shall collect the tax imposed by this article from the transient and remit the tax to the tax administrator in the manner prescribed by the tax administrator.

A short-term rental facilitator that collects and remits tax under this article shall separately state the tax to the transient to the extent required by this article and applicable law.

An operator remains liable for any tax, penalty, or interest not collected and remitted by a short-term rental facilitator, except to the extent the tax administrator determines that the tax has actually been paid to the City. The City may proceed against the transient, operator, short-term rental facilitator, or any other liable person, singly or in any combination, to collect amounts due.

Sec. 66-137. - Collection practices; separate statement of tax; advertising tax not to be collected or to be refunded.

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Each operator and short-term rental facilitator required or authorized to collect tax shall collect the tax imposed by this article to the same extent and at the same time as rent is collected from every transient.

The amount of tax shall be separately stated from the amount of rent charged, and each transient shall receive a receipt, invoice, or other written or electronic statement showing payment of the tax, except to the extent the tax administrator authorizes another method consistent with applicable law.

No operator or short-term rental facilitator 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 facilitator, that it will not be added to the rent, or that, if added, any part will be refunded, except in the manner provided by this article.

Sec. 66-138. - Quarterly remittances and returns generally; electronic filing.

The tax imposed by this article shall become due and payable from the occupant at the time of occupancy. All amounts of tax collectible or collected by any operator or short-term rental facilitator are due and payable to the tax administrator quarterly on the first day of the months of April, July, October, and January next succeeding each respective quarterly period and are delinquent after the last day of such months.

On or before the last day of the month following each quarterly period of three months, a return for the preceding quarterly period shall be filed with the tax administrator. The return shall be filed in such form as the tax administrator may prescribe by every operator, short-term rental facilitator, and every person liable for payment of tax under this article during such quarterly period who has not paid the tax and who has not made return regarding the related occupancy that is the subject of tax.

The tax administrator may authorize or require electronic filing of returns, electronic payment of tax, electronic signatures, and electronic submission of supporting records and reports, subject to procedures prescribed by the tax administrator.

Sec. 66-139. - Contents of returns.

Returns shall show the amount of tax collected or otherwise due for the related period and such other information as is required by the tax administrator.

The tax administrator may require returns to show total rents upon which tax was collected or otherwise due, gross receipts of a registered returnee for the period, exemptions claimed, tax collected and remitted by a short-term rental facilitator, deductions authorized by the tax administrator, and an explanation in detail of any discrepancy among such amounts.

Sec. 66-140. - Delivery of returns and remittances.

The person required to file the return shall deliver the return, together with the remittance of the amount of tax due, to the tax administrator at the tax administrator’s office or by an electronic method prescribed by the tax administrator.

Sec. 66-141. - Extension of time for filing return and remitting tax.

For good cause, the tax administrator may extend for not more than one month the time for making any return or payment of tax. No further extension shall be granted except by the transient occupancy tax review committee.

Any person to whom an extension is granted who makes return and pays the tax within the period of the extension shall pay, in addition to the tax, interest on the amount thereof at the rate of one-half of

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one percent per month or fraction thereof on the unpaid balance for the period of the extension to the time of return and payment, which interest shall become a part of the tax.

Sec. 66-142. - Other than quarterly returns and tax payments may be required.

The tax administrator, if deemed necessary to ensure payment or facilitate collection by the City of the amount of taxes in any individual case, may require returns and payment of the amount of taxes for periods other than quarterly periods, to the extent consistent with applicable law.

Sec. 66-143. - Deficiency determinations.
(a) If the tax administrator is not satisfied with any return or returns of the tax or the amount of tax required to be paid to the City by any person, the tax administrator may compute and determine the amount required to be paid upon the basis of facts contained in the return or returns or upon the basis of any information within the tax administrator’s possession or that may come into the tax administrator’s possession. One or more deficiency determinations may be made for one or more periods.
(b) In making a determination, the tax administrator may offset overpayments, if any, previously made for a period or periods, together with interest on the overpayments, against any underpayment for a subsequent period or periods or against penalties and interest on the underpayments. Interest on underpayments and overpayments shall be computed in the manner set forth in this article.
(c) The tax administrator shall give the operator, occupant, short-term rental facilitator, or other liable person written notice of the determination. Notice may be served personally, by mail, or by electronic notice where authorized by law or by written consent. If by mail, the notice shall be enclosed in a sealed envelope, postage prepaid, and addressed to the person at the address that appears in the records of the tax administrator. Service by mail is complete at the time of deposit in the United States mail.
(d) Except in the case of fraud, intent to evade this article or authorized rules and regulations, or failure to make a timely return, every deficiency determination shall be made and notice thereof mailed or served within four years after the last day of the month following the close of the quarterly period for which the amount is proposed to be determined or within four years after the return is filed, whichever period expires later.
(e) If any operator, short-term rental facilitator, or other liable person fails or refuses to collect the tax, make any report and remittance within the time provided in this article, makes a fraudulent return, or otherwise willfully attempts to evade this article, the tax administrator shall proceed in such manner as deemed best to obtain facts and information on which to base an estimate of the tax due. The tax administrator shall determine and assess against the liable person the tax, interest, and penalties provided for by this article. Notice of the determination shall be given in the manner provided in this section. Such determination and notice shall be made and mailed or served at any time permitted by law in the case of fraud, intent to evade this article or authorized rules and regulations, or failure to file a required return. Any determination shall become final within 30 days after giving notice thereof as provided in this article unless a timely petition for redetermination is filed.
(f) If the tax administrator believes that collection of any tax or any amount of tax required to be collected and paid to the City will be jeopardized by delay, or if any determination will be

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jeopardized by delay, the tax administrator shall make a jeopardy determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable. If the amount specified in the determination is not paid within ten days after service of notice upon the person against whom the determination is made, the amount becomes final at the expiration of the ten days unless a petition for redetermination is filed within the ten days, and the delinquency penalty and interest provided in this article shall attach to the amount of the tax or the amount of tax required to be collected.

Sec. 66-144. - Redetermination upon petition of aggrieved person. (a) Any person against whom a determination is made under section 66-143, or any person directly interested, may petition for redetermination within 15 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the applicable period, the determination becomes final at the expiration of the period; provided, however, a petition for redetermination under subsection (f) of section 66-143 shall be filed within ten days after notice. (b) If a petition for redetermination is filed within the allowable period, the tax administrator shall reconsider the determination and, if the person has requested an oral hearing in the petition, shall grant the person an oral hearing and give the person ten days’ notice of the time and place of the hearing. The tax administrator may continue the hearing from time to time as necessary. (c) The tax administrator may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the tax administrator at or before the hearing.
(d) The order or decision of the tax administrator upon a petition for redetermination becomes final 15 days after service upon the petitioner of notice thereof unless appeal of such order or decision is filed with the transient occupancy tax review committee within 15 days after service of such notice.
(e) No petition for redetermination or appeal therefrom shall be effective for any purpose unless, at or before the filing thereof, the amount found due in the original determination is paid or a bond or other security satisfactory to the tax administrator is filed with the tax administrator guaranteeing payment of any amount finally determined to be due.

Sec. 66-145. - Refunds for overpayment of tax, penalties, or interest.

Whenever the amount of any tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or received by the tax administrator under this article, it may be refunded; provided, a verified claim in writing, stating the specific ground upon which the claim is founded, is filed with the tax administrator within three years from the date of payment.

The claim shall be made on forms provided by the tax administrator. If the claim is approved by the tax administrator, the excess amount collected or paid may be refunded or credited against any amounts then due and payable from the person from whom it was collected or by whom it was paid, and the balance may be refunded to such person or the person’s administrators, executors, successors, or assigns as appropriate.

Sec. 66-145.5. – Claims; Exhaustion; Judicial Actions.
(a) No action or proceeding shall be maintained in any court to recover any tax, penalty, interest, fee or other amount paid under this article unless the person seeking recovery first pays the amount alleged

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to be due and files a written claim for refund with the tax administrator in accordance with this article and all other applicable law.
(b) No action or proceeding shall be maintained in any court to challenge, invalidate, reduce, prevent or enjoin the collection of any tax, penalty, interest, fee, or other amount imposed or collected under this article, except an action for refund after payment of the amount due and exhaustion of the administrative remedies provided by this article.
(c) Failure to file a timely and sufficient claim for refund shall bar any action against the City for recovery of the tax, penalty, interest or other paid amount.

Sec. 66-145.6. – Collection Not Enjoined.

No injunction, writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding to prevent or enjoin the collection of any tax, penalty, interest, fee or other amount required to be paid under this article.

Sec. 66-146. - Confidential nature of returns and business information.

Neither the tax administrator nor any person having an administrative duty under this article shall make known in any manner the business affairs, operations, or information obtained by an investigation of records and equipment of any operator, short-term rental facilitator, or other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof set forth or disclosed in any return, or permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as authorized by this article or other applicable law.

Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested and upon submitting written proof of their interest, may be given information as to the items included in the measure and amount of any unpaid tax or amounts of tax required to be collected, interest, and penalties.

Sec. 66-147. - Delinquency in remittance of tax collected; penalties and interest. (a) Original delinquency. Any operator, short-term rental facilitator, or other person who fails to remit any tax imposed by this article within the time required shall pay a penalty of ten percent (10%) of the amount of the tax in addition to the amount of the tax. (b) Continued delinquency. Any operator, short-term rental facilitator, or other person 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 ten percent (10%) of the amount of the tax in addition to the amount of the tax and the ten percent penalty first imposed.
(c) Fraud. If the tax administrator determines that nonpayment of any remittance due under this article is due to fraud or intent to evade this article, a penalty of twenty-five percent (25%) of the amount of the tax shall be added in addition to the penalties stated in subsections (a) and (b). (d) Interest. In addition to the penalties imposed, any operator, short-term rental facilitator, or other person who fails to remit any tax imposed by this article 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.

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(e) Penalties merged with tax. Every penalty imposed and such interest as accrues under this article shall be merged with and become a part of the tax required to be paid.

Sec. 66-148. - Procedure for collection of delinquent taxes.

If any person is delinquent in payment of the amount required to be paid, or if a determination has been made against the person that remains unpaid, the tax administrator may, not later than four years after the payment becomes delinquent, give notice thereof by registered mail to all persons in the county having in their possession or under their control any credits or other personal property belonging to the delinquent or owing any debts to the delinquent. After receiving the notice, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the tax administrator consents to a transfer or disposition or until 20 days elapse after receipt of the notice. All persons so notified shall, within five days after receipt of the notice, advise the tax administrator of all such credits, other personal property, or debts in their possession, under their control, or owing by them.

Except in cases of fraud, intent to evade this article or authorized rules and regulations, or failure to file a required return, the tax administrator may bring an action in the courts of this State or the United States in the name of the City, to collect any tax, penalty, interest, fee or other amount due under this Article within four years after the date the amount was required to be paid. In case of fraud, intent to evade or failure to file a required return the City may bring an action at any time permitted by law.

Sec. 66-149. – Successor Liability; tax certificate clearance. (a) If any operator liable for any amount under this article sells, transfers, quits, or otherwise disposes of the hotel, lodging business, short-term rental, or other business subject to this article, the operator shall notify the tax administrator in writing not less than thirty (30) days before the sale, transfer, cessation, or disposition, or as soon as practicable if thirty (30) days’ prior notice is not feasible. (b) A purchaser, transferee, successor, or assignee of a hotel, lodging business, short-term rental, or other business subject to this article may request from the tax administrator a transient occupancy tax clearance certificate in accordance with Revenue and Taxation Code section 7283.5, as it may be amended, renumbered, or succeeded.
(c) Upon receipt of a written request for a transient occupancy tax clearance certificate, the tax administrator may require the current or former owner or operator to make available transient occupancy tax records for the purpose of conducting an audit to determine any tax, penalties, interest, or other amounts due and owing under this article.
(d) The tax administrator shall issue the transient occupancy tax clearance certificate, request records for an audit, complete any audit, and issue any certificate following the audit within the time periods required by Revenue and Taxation Code section 7283.5, as it may be amended, renumbered, or succeeded.
(e) If the tax administrator determines that transient occupancy tax, penalties, interest, or other amounts are due and owing, the tax administrator may issue a tax clearance certificate stating the amount of liability associated with the hotel, lodging business, short-term rental, or other business subject to this article. If records made available for audit are insufficient, incomplete, or unavailable, the tax administrator may estimate the liability based on the facts and information available. (f) A purchaser, transferee, successor, or assignee shall withhold from the purchase price or consideration an amount sufficient to satisfy any tax, penalties, interest, or other amounts due under

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this article unless and until the tax administrator issues a tax clearance certificate stating that no amount is due, or the purchaser, transferee, successor, or assignee is otherwise relieved from liability under Revenue and Taxation Code section 7283.5.
(g) If a purchaser, transferee, successor, or assignee fails to withhold from the purchase price or consideration as required by this section, the purchaser, transferee, successor, or assignee shall be personally liable for payment of the amount required to be withheld to the extent provided by Revenue and Taxation Code section 7283.5.
(h) The tax administrator may charge a reasonable fee for the issuance of a transient occupancy tax clearance certificate to the extent authorized by Revenue and Taxation Code section 7283.5 or other applicable law.
(i) This section shall be administered consistently with Revenue and Taxation Code section 7283.5. If there is any conflict between this section and Revenue and Taxation Code section 7283.5, the state statute shall control.

Sec. 66-149.5. - Lien.
(a) Any tax, penalty, interest, fee or other amount required to be paid under this Article shall constitute a debt owed to the City.
(b) If any amount required to be paid under this Article remains unpaid after it becomes final, the tax administrator may record with the county recorder a certificate of lien specifying the amount of the tax, penalties, interest, fees, and other charges due, the name and last known address of the person liable for the amount, and such other information as the tax administrator determines is appropriate. (c) From the time of recording, the amount required to be paid shall constitute a lien upon all real property in the county of Fresno owned by the person liable or thereafter acquired by that person before the lien expires. The lien shall have the force and effect, and priority of a judgment lien and shall continue for ten (10) years from the time of recording unless sooner released or otherwise discharged, and may be extended in the manner provided by law. (d) The Tax Administrator may release the lien when the amount due has been paid or when the lien was recorded in error.

Sec. 66-150. - Disposition of tax proceeds.

The tax administrator shall deposit all moneys collected pursuant to this article to the credit of the general fund of the City.

Sec. 66-151. - Records; examination by tax administrator.

Every operator, short-term rental facilitator, and other person liable for tax or required to collect or remit tax under this article shall keep records, receipts, invoices, booking records, platform reports, exemption certificates, tax collection records, payment records, and other pertinent papers in such form as the tax administrator may require.

All records shall be retained for a period of not less than four years and six months after they come into being, or for such longer period as may be required by written notice from the tax administrator, this article, or other applicable law.

The tax administrator or any person authorized in writing by the tax administrator may examine the books, papers, records, and equipment of any person liable for the tax and may investigate the character

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of the business of the person in order to verify the accuracy of any return made or, if no return is made, to ascertain and determine the amount required to be paid.

Audit or examination of a short-term rental facilitator shall be conducted in accordance with Government Code section 50995 and any other applicable law. Costs associated with an audit or examination of a short-term rental facilitator under Government Code section 50995 shall be paid by the City to the extent required by that section.

Sec. 66-152. - Reports relating to rental charges, occupancy, and short-term rental listings.

In administration of the tax, the tax administrator may require the filing of reports by any person or class of persons having in their possession or custody information relating to rentals, rent, booking transactions, occupancy, or guest rooms or other lodging accommodations subject to the tax. The reports shall be filed when the tax administrator requires and shall set forth the rental charged for each occupancy, the date or dates of occupancy, the tax collected, the tax remitted, the property address, and such other information as the tax administrator may require consistent with applicable law.

Pursuant to Government Code section 50990 et seq., as amended from time to time, each short-term rental facilitator shall, upon request by the City and in the form and manner prescribed by the tax administrator, report the physical address, including nine-digit ZIP Code, of each short-term rental during the reporting period.

If the information provided by a short-term rental facilitator is not sufficient for the City to identify a specific short-term rental at the provided address, the tax administrator may request the assessor parcel number, the URL associated with the specific short-term rental listing, and information exclusively related to the identification of an accessory dwelling unit, guest house, or single unit of a timeshare or multifamily housing project located at the single address or assessor parcel number requested, to the extent authorized by Government Code section 50993 or any successor statute.

The reporting period for reports required pursuant to Government Code section 50993 shall be no more frequent than every three months within a 12-month period, unless the City requires monthly remittance of transient occupancy tax, in which case monthly reporting may be required to the extent authorized by state law.

A short-term rental facilitator shall include in the listing of a short-term rental any applicable local license, permit, or registration number associated with the short-term rental and any transient occupancy tax certification issued by the City, to the extent required by Government Code section 50994 or any successor statute.

Sec. 66-153. - Confidential nature of required records and reports; exceptions.

It is unlawful for the tax administrator or any person having an administrative duty under this article to make known in any manner the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a transient occupancy registration certificate, pay a transient occupancy tax, collect or remit a transient occupancy tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof set forth in any statement or application, or to permit any statement or application or copy of either or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, that nothing in this section shall be construed to prevent:

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(1) Disclosure to or examination of records and equipment by another City official, employee, agent, consultant, or contractor for the sole purpose of administering or enforcing this article or collecting taxes imposed hereunder;
(2) Disclosure of information to or examination of records by federal or state officials or the tax officials of another city, county, or city and county if a reciprocal arrangement exists, or to a grand jury or court of law upon subpoena;
(3) Disclosure of information and results of examination of records of particular taxpayers or relating to particular taxpayers to a court of law in a proceeding brought to determine the existence or amount of any tax liability of the particular taxpayers to the City; (4) Disclosure, after the filing of a written request to that effect, to the taxpayer or to the taxpayer’s successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax, or amounts of tax required to be collected, interest, and penalties; provided, however, that the City Attorney approves each such disclosure and that the tax administrator may refuse to make any disclosure referred to in this paragraph when, in the tax administrator’s opinion, the public interest would suffer thereby;
(5) Disclosure of the names and addresses of persons to whom transient occupancy registration certificates have been issued, the names and addresses of officers of corporations and members of partnerships to whom such certificates have been issued, and the general type or nature of their business;
(6) Disclosure to the legislative body by way of public meeting or otherwise of such information as may be necessary to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of taxes, submits an offer of compromise regarding a claim asserted against the taxpayer by the City for taxes, or when acting upon any other matter; (7) Disclosure of general statistics regarding taxes collected or business done in the City; or (8) Disclosure authorized or required by Government Code section 50990 et seq., Business and Professions Code sections 17568.6 and 17568.8, the California Public Records Act, a court order, subpoena, or other applicable law.

Sec. 66-154. - Appeal from decisions of tax administrator.

Any person aggrieved by any decision of the tax administrator may appeal to the transient occupancy tax review committee by filing a notice of appeal with the tax administrator within 15 days after service or mailing of the notice of the decision. The tax administrator shall fix a time and place for hearing such appeal as prescribed by the transient occupancy tax review committee in its rules and regulations and shall give the appellant ten days’ notice of the time and place of hearing.

Sec. 66-155. - Transient occupancy tax review committee created; chairman; acting members; quorum; compensation.

A transient occupancy tax review committee is created. The committee shall be composed of the mayor, city manager, and city clerk. The committee shall select from its members a chair who shall serve at its pleasure.

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Any member of the committee may deputize in writing filed with the committee any member of that member’s office, or in the case of the mayor, a member of the City Council, to serve in the member’s place on the committee for such period or hearing as the member may desire.

A majority of the members of the committee shall constitute a quorum. The committee shall keep a record of its transactions. The committee shall be deemed to be in the office of the City Manager, shall meet and keep its files in that office, and all filings with the committee relating to appeals or otherwise shall be made at that office.

Neither the members of the committee nor persons deputized to serve in their places shall receive compensation as members or acting members for their services on the committee.

Sec. 66-156. - Powers and duties of committee.

The committee shall have the power and duty:
(1) To hear and determine appeals of orders or decisions of the tax administrator made upon petitions for redetermination of tax. The committee may affirm, modify, or reverse such orders or decisions or dismiss the appeals therefrom, as may be just, and shall prescribe forms, rules, and regulations relating to appeals as it may deem necessary. In reviewing the tax administrator’s decision or order, the committee may take evidence and make such investigation as it deems necessary. It shall give notice of its determinations in the manner prescribed for service of notice of a tax administrator’s decision and shall file a copy of each determination with the tax administrator with certification thereon of the date of service thereof. Such determination shall become final ten days thereafter and shall thereupon become due and payable, subject to interest and penalties, and enforceable by the tax administrator in like manner as an order or decision of the tax administrator; (2) To approve, modify, or disapprove forms, rules, and regulations prescribed by the tax administrator in the administration and enforcement of this article, and such forms, rules, and regulations shall be subject to and become effective only upon such approval to the extent committee approval is required by this article;
(3) To hear and determine in such manner as shall be just any protest made by any person interested in any form, rule, or regulation approved or prescribed by the committee; (4) To grant for good cause applications for extensions of time in excess of one month for making any return or payment of tax and to prescribe rules therefor; and (5) To make such investigations as it deems advisable regarding the imposition and administration of the transient occupancy tax, report its findings to the legislative body, act in an advisory capacity to the legislative body on matters pertaining to the transient occupancy tax and enforcement problems, and recommend to the legislative body the adoption, amendment, or repeal of legislation pertaining thereto.

Sec. 66-157. - Violations; administrative penalties; civil remedies.

It is unlawful for any operator, short-term rental facilitator, or other person required to do so to fail or refuse to register, furnish any return required to be made, fail or refuse to furnish a supplemental return or other data required by the tax administrator, or render a false or fraudulent return. No person required to make, render, sign, or verify any report shall make any false or fraudulent report with intent to defeat or evade the determination of an amount due required by this article.

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A failure by a short-term rental facilitator to report information required pursuant to Government Code section 50993, or any successor statute, may be made subject to an administrative fine or penalty pursuant to Government Code section 53069.4.

The remedies provided in this article are cumulative and in addition to any other remedies available at law or in equity, including civil actions, administrative citations, collection actions, injunctions, and any remedies authorized by the Sanger Municipal Code or state law.

Sec. 66-158. - Short-Term Rental Facilitator Act; future amendments; no change to tax without required approval.

The provisions of Government Code section 50990 et seq., known as the Short-Term Rental Facilitator Act of 2025, as amended, renumbered or succeeded, from time to time, are hereby incorporated into this article to the fullest extent permitted by law and made applicable within the jurisdictional boundaries of the City to the fullest extent permitted by law.

The reporting, collection, remittance, audit, examination, listing, administrative, and enforcement provisions of Government Code section 50990 et seq., as amended, supplemented, renumbered, or succeeded from time to time, are incorporated into this article to the extent they relate to transient occupancy tax administration and short-term rental facilitators.

No future amendment, supplement, renumbering, or successor statute to Government Code section 50990 et seq. shall, without further action by the City and any voter approval required by applicable law, alter the rate of tax imposed by this article, or expand the transactions or persons subject to tax beyond those authorized by this article.

Sec. 66-159. - State short-term lodging disclosure laws.

Each operator, short-term rental facilitator, marketplace, internet website, application, or other similar centralized platform, and any other person advertising, displaying, offering, facilitating, or processing payment for transient occupancy within the City shall comply with Business and Professions Code section 17568.6, Business and Professions Code section 17568.8, and any successor or related state law governing short-term lodging price transparency, disclosure of government-imposed taxes and fees before reservation, and disclosures regarding cleaning-task fees, charges, or penalties.

This section is declaratory of independently applicable state law and is intended to support local administration and enforcement. Nothing in this section shall alter the rate of tax imposed by this article, expand the tax base, impose a tax not otherwise imposed by this article, or require voter approval separate from any approval required for the tax imposed by this article.

The City Attorney is authorized to enforce Business and Professions Code sections 17568.6 and 17568.8, and any successor provisions, to the extent authorized by state law.

Sec. 66-160. Amendments.

The City Council may amend this article without further voter approval to the extent permitted by Article XIII C of the California Constitution and other applicable law. Without limiting the foregoing, the City Council may amend this article to clarify, administer, enforce, or implement the tax; to conform this article to state or federal law; to adopt or amend reporting, collection, audit, appeal, refund, electronic filing, or administrative procedures; and to implement or conform to Government Code section 50990 et seq., as amended, supplemented, renumbered, or succeeded. No such amendment shall increase the rate of tax, impose the tax on occupancy not previously subject to

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the tax, or otherwise constitute a tax increase requiring voter approval unless approved in accordance with applicable law.”
SECTION 2. Voter Approval; Effective Date of Tax Increase.

The increase in the transient occupancy tax to twelve percent (12%) shall take effect only upon approval by a majority of the voters of the City to the extent required by Article XIII C of the California Constitution.

SECTION 3. CEQA.

The City Council finds that this Ordinance is not a project within the meaning of the California Environmental Quality Act pursuant to State CEQA Guidelines sections 15060(c)(2), 15060(c)(3), and 15378 because it involves fiscal and administrative governmental activity that will not result in a direct or reasonably foreseeable indirect physical change in the environment. To the extent this Ordinance is deemed a project, it is exempt from CEQA pursuant to State CEQA Guidelines section 15061(b)(3).

SECTION 4. Severability.

If any section, subsection, sentence, clause, phrase, or portion of this Ordinance is held invalid or unconstitutional by a court of competent jurisdiction, that decision shall not affect the validity of the remaining portions of this Ordinance. The City Council declares that it would have adopted this Ordinance and each section, subsection, sentence, clause, phrase, and portion thereof irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions may be declared invalid or unconstitutional.

SECTION 5. Publication and Codification.

The City Clerk shall certify to the adoption of this Ordinance and shall cause the same to be published or posted in the manner required by law. The City Clerk is authorized to make non-substantive formatting, numbering, and typographical corrections necessary for codification.

SECTION 6. Effective Date.

This Ordinance shall take effect only if approved by a majority of the voters voting on the measure at the November 3, 2026 election and upon certification of the election results by the City Council. The increased tax rate shall become operative on the first day of the first calendar quarter beginning after certification of the election results, unless the City Council establishes a later operative date by resolution.