Cities Index.
Agenda packet

Ukiah City Council
August 1, 2024

Document
Agenda packet
Meeting
August 1, 2024
Body
Ukiah City Council
Pages
24
Original file
1.3 MB
Text extracted from the city's file for reading and search. Open the original on ukiahca.api.civicclerk.com. That file is the official record.
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City Council
Special Meeting
AGENDA
Civic Center Council Chamber ♦ 300 Seminary Avenue ♦ Ukiah, CA 95482 To participate or view the virtual meeting, go to the following link: https://us06web.zoom.us/j/81246281760 Or you can call in using your telephone only:
• Call (toll free) 1-669-444-9171
• Enter the Access Code: 812 4628 1760
• To Raise Hand enter *9
• To Speak after being recognized: enter *6 to unmute yourself Alternatively, you may view the meeting (without participating) by clicking on the name of the meeting at www.cityofukiah.com/meetings.

August 1, 2024 - 4:30 PM

1. ROLL CALL AND PLEDGE OF ALLEGIANCE

2. AUDIENCE COMMENTS ON NON-AGENDA ITEMS
The City Council welcomes input from the audience. If there is a matter of business on the agenda that you are interested in, you may address the Council when this matter is considered. If you wish to speak on a matter that is not on this agenda that is within the subject matter jurisdiction of the City Council, you may do so at this time. In order for everyone to be heard, please limit your comments to three (3) minutes per person and not more than ten (10) minutes per subject. The Brown Act regulations do not allow action to be taken on audience comments in which the subject is not listed on the agenda.

3. UNFINISHED BUSINESS

3.a. Discussion and Consideration of Adoption of Resolution in Support of a Ballot Measure Increasing the Transient Occupancy Tax (TOT) by Three Percent (3%); Requesting the County Clerk to Consolidate the Election of Said Measure on the Ballot with the Statewide General Election of November 5, 2024; and Directing Staff to Develop and Submit the Associated Ballot Items.

Recommended Action: Adopt resolution in support of a ballot measure increasing the Transient Occupancy Tax (TOT) by three percent (3%); requesting the County Clerk to consolidate the election of said measure on the ballot with the Statewide General Election of November 5, 2024; and directing Staff to develop and submit the associated ballot items.

Attachments:

1. TOT ASR and combined documents

2. Ballot Argument 2024 _ad hoc

3. Proposed Resolution

4. CLOSED SESSION

4.a. Conference with Real Property Negotiators
(Cal. Gov’t Code Section 54956.8)
Property: APN No: 170-150-10-00

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Negotiator: Sage Sangiacomo, City Manager
Negotiation Party: Twenty Years of Bliss LLC
Under Negotiation: Price & Terms of Payment

5. ADJOURNMENT
Please be advised that the City needs to be notified 72 hours in advance of a meeting if any specific accommodations or interpreter services are needed in order for you to attend. The City complies with ADA requirements and will attempt to reasonably accommodate individuals with disabilities upon request. Materials related to an item on this Agenda submitted to the City Council after distribution of the agenda packet are available for public inspection at the front counter at the Ukiah Civic Center, 300 Seminary Avenue, Ukiah, CA 95482, during normal business hours, Monday through Friday, 8:00 am to 5:00 pm. Any handouts or presentation materials from the public must be submitted to the clerk 12 hours in advance of the meeting; for handouts, please include 10 copies.

I hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda was posted on the bulletin board at the main entrance of the City of Ukiah City Hall, located at 300 Seminary Avenue, Ukiah, California, not less than 24 hours prior to the meeting set forth on this agenda.

Kristine Lawler, CMC/CPMC
Dated: 7/31/24

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Agenda Item No: 3.a.

MEETING DATE/TIME: 8/1/2024

ITEM NO: 2024-407

AGENDA SUMMARY REPORT
SUBJECT: Discussion and Consideration of Adoption of Resolution in Support of a Ballot Measure Increasing the Transient Occupancy Tax (TOT) by Three Percent (3%); Requesting the County Clerk to Consolidate the Election of Said Measure on the Ballot with the Statewide General Election of November 5, 2024; and Directing Staff to Develop and Submit the Associated Ballot Items.

DEPARTMENT: City Manager /
Admin PREPARED BY: Shannon Riley, Deputy City Manager
PRESENTER: Shannon Riley, Deputy City Manager
ATTACHMENTS:

1. TOT ASR and combined documents

2. Ballot Argument 2024 _ad hoc

3. Proposed Resolution
Summary: Council will consider adopting a resolution in support of a ballot measure increasing the Transient Occupancy Tax (TOT) by three percent (3%); requesting the County Clerk to consolidate the election of said measure on the ballot with the Statewide General Election of November 5, 2024; and directing Staff to develop and submit the associated ballot items.

Background: At their July 17, 2024, meeting, the City Council directed Staff to place a 3% increase to the Transient Occupancy Tax (TOT, or “room tax”) rate in Ukiah, and created an ad hoc committee of Councilmembers Rodin and Sher to assist with the development of ballot materials. The July 17 staff report is provided for additional information as Attachment 1.

The ad hoc committee has met, and the recommended argument in support of the measure is provided as Attachment 2.

If passed, the 3% increase would generate roughly $420,000 for the General Fund, helping to support increased tourism promotion, code enforcement and public safety, park development and maintenance, and City Recreation program scholarships.

Transient Occupancy Taxes are collected by lodging establishments in the city limits; however, the entire tax is paid by the visitors of the room. Therefore, this tax helps ensure that visitors who use Ukiah’s streets, parks and services help pay for their fair share.

The proposed increase would put the total TOT in Ukiah at 13%, which is commensurate or lower than many of the surrounding areas.

Discussion: Staff, with the direction of the ad hoc, is recommending that Council adopt the resolution (Attachment 3) in support of a ballot measure increasing the Transient Occupancy Tax (TOT) by three percent (3%), and requesting the County Clerk to consolidate the election of said measure on the ballot with the Statewide General Election of November 5, 2024. Following adoption of the resolution, Staff will develop and submit the associated ballot documents.

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Recommended Action: Adopt resolution in support of a ballot measure increasing the Transient Occupancy Tax (TOT) by three percent (3%); requesting the County Clerk to consolidate the election of said measure on the ballot with the Statewide General Election of November 5, 2024; and directing Staff to develop and submit the associated ballot items.

BUDGET AMENDMENT REQUIRED: n/a
CURRENT BUDGET AMOUNT: n/a
PROPOSED BUDGET AMOUNT: n/a
FINANCING SOURCE: n/a
PREVIOUS CONTRACT/PURCHASE ORDER NO.: n/a
COORDINATED WITH: TOT Ballot Measure Ad Hoc Committee
DIVERSITY-EQUITY INITIATIVES (DEI): n/a
CLIMATE INITIATIVES (CI): n/a

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Agenda Item No: 14.c.

MEETING DATE/TIME: 7/17/2024
ITEM NO: 2024-367

AGENDA SUMMARY REPORT
SUBJECT: Consider Direction to Staff to Submit to the Voters in the November 2024 Election a Local 3% Increase in the Transient Occupancy Tax (Lodging Tax); Create Ad Hoc Committee to Develop Corresponding Materials.

DEPARTMENT: City Manager /
Admin PREPARED BY: Shannon Riley, Deputy City Manager
PRESENTER: Shannon Riley, Deputy City Manager
ATTACHMENTS:

1. TOT Revenue_042024

2. 2021-22_Cities_TOT-compressed_TBID fees not included Summary: The City Council will consider submitting a ballot measure to increase the Transient Occupancy Tax rate in Ukiah from 10% to 13%.

Background: Per the Revenue and Taxation Code, cities and counties may impose a “transient occupancy tax” (TOT) on persons staying 30 days or less in hotels, motels, and similar lodgings. The TOT is not paid by any local hotel, motel or short-term rental operator, but solely by guests staying within Ukiah. The transient occupancy tax is collected and remitted by all approved lodging operators in the City.

In 2006, Ukiah voters approved an increase in the Transient Occupancy Tax rate of 2%, increasing it from 8% to 10%. That increment was dedicated exclusively for the following purposes:

For the first two years, not less than 75% was expended for promotion of the City of Ukiah and its tourist industry, and not less than 50% thereafter, the balance has been expended for:
• Beautification of commercial areas within the City of Ukiah; • Economic development within the City of Ukiah;
• Park development and maintenance within the City of Ukiah; • Scholarships for local children to attend local recreation programs.

As such, currently, 1% of the increment (50%) funds the Visit Ukiah program, managed by the Greater Ukiah Business and Tourism Alliance, and 1% goes to support the other referenced activities. The remaining 8% goes to the General Fund, supporting public safety, parks, streets, and more. Attachment #1 shows the amount of TOT collected since 2009. With the dedicated promotional efforts of the Visit Ukiah program, the TOT revenue has more than doubled, now generating over $1 million annually for the General Fund and nearly $150,000 each for the Visit Ukiah program and the other programs/activities.

It is important to note that, in addition to the City’s TOT, there is a county-wide Business Improvement District for tourism; 1% is added to each lodging stay to help fund county-wide promotion, led by the Visit Mendocino program. Those funds are remitted directly to the County of Mendocino.

Attachment 1

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Discussion: Ukiah’s TOT rate has not increased since 2007, when the last increase went into effect. Since that time, inflation and the cost of doing business in general has increased significantly, and the revenue generation has not kept pace with those changes. Moreover, some of the lodging establishments in Ukiah are putting undue strain on the City’s public safety resources, generating a disproportionately large number of calls for service. Public safety (police and fire) comprises the largest portion of the City’s General Fund budget.

Attached (Attachment 2) is an excerpt from a report compiled by the State Controller’s Office, which shows the adopted TOT rate for all California cities, including the Mendocino County cities that currently impose this tax.

While this most recent report is from FY 2021-22, Staff believes it is largely representative of the current tax rate by city. Rates range from a low of 8% to a high of 15.5%, with common rates including 10%, 12%, and 14%.

After careful analysis of the matter, Staff recommends that the City Council direct Staff and a newly-formed ad hoc to prepare the resolution, ordinance, and Argument in Favor for a 3% increase to the TOT on the November 2024 ballot. The Transient Occupancy Tax, or “hotel room” tax will ask voters to increase the current TOT rate from 10% (last updated in 2006) to 13%. The increase would cost approximately an additional $4.50 on a $150 night stay for lodging guests. The TOT will help ensure that visitors to our city will share in the cost of providing public services and maintaining public facilities.

If approved by voters, the roughly $420,000 generated by this measure each year would provide funding to help the City plan for long-term budgeting of key City functions, including:
• Supporting Public Safety
• Additional Promotion of Ukiah
• Improving Infrastructure
• Maintaining and Improving Parks and Open Space
• Supporting City Recreation Programs
Therefore, Staff recommends the Council appoint an ad hoc committee to work with Staff to develop a resolution, ordinance and Argument in Favor for 3% increase to the TOT on the November 2024 ballot. Those documents will be presented to the Council at the August 7th meeting in anticipation of submitting them to the County Elections Office prior to the August 9th deadline.

Recommended Action: Direct Staff to submit to the voters in the November 2024 election a local 3% Increase to the Transient Occupancy Tax (Lodging Tax) and create an ad hoc committee to develop the corresponding materials.

BUDGET AMENDMENT REQUIRED: N/A
CURRENT BUDGET AMOUNT: N/A
PROPOSED BUDGET AMOUNT: N/A
FINANCING SOURCE: N/A
PREVIOUS CONTRACT/PURCHASE ORDER NO.: N/A
COORDINATED WITH: N/A
DIVERSITY-EQUITY INITIATIVES (DEI): Goal 4 – Identify and actively engage underrepresented communities in which to retain, expand, develop, and implement programs.

CLIMATE INITIATIVES (CI): N/A
GENERAL PLAN ELEMENTS (GP): GP-A2 - Economic Development Element

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TOT - Collection by Month

TRANSIENT OCCUPANCY REVENUE
10% Collected 8% Tax 2% Tax MEAS X CALC
January February March April May June July August September October November December Total 80% 20% 50% 2009 42,091.81 44,496.70 46,181.94 48,623.75 52,980.10 69,142.20 70,858.35 68,177.41 64,850.73 59,609.22 45,928.36 43,749.79 656,690.36 525,352.29 $ 131,338.07 65,669 2010 45,698.25 41,573.18 49,990.34 45,403.07 56,031.30 69,359.40 67,541.56 66,543.41 65,262.21 57,403.79 50,003.56 47,747.56 662,557.63 530,046.10 $ 132,511.53 66,256 2011 43,242.45 47,813.12 55,043.86 55,538.20 58,837.48 75,580.22 76,151.37 80,129.89 77,778.99 66,166.23 57,806.50 50,717.09 744,805.40 595,844.32 $ 148,961.08 74,481 2012 50,806.36 52,785.01 59,947.73 55,470.38 69,685.21 78,909.98 81,798.42 93,760.64 80,868.57 73,424.91 60,385.28 53,708.27 811,550.76 649,240.61 $ 162,310.15 81,155 2013 48,876.37 53,885.43 57,980.43 58,035.87 74,958.27 90,338.33 93,825.07 96,996.48 89,229.61 85,362.62 72,389.95 61,673.41 883,551.84 706,841.47 $ 176,710.37 88,355 2014 57,158.00 60,332.55 63,584.02 70,199.64 78,878.97 95,596.41 103,786.74 127,181.96 97,821.67 87,347.09 75,503.47 70,105.25 987,495.77 789,996.62 $ 197,499.15 98,750 2015 70,621.18 75,892.08 72,366.05 75,833.59 92,006.11 110,884.42 118,652.16 134,506.45 144,561.89 110,750.79 85,112.38 82,144.71 1,173,331.81 938,665.45 $ 234,666.36 117,333 2016 81,165.37 82,504.53 89,478.27 83,064.38 79,042.45 119,119.95 134,545.80 133,812.87 117,197.49 106,631.35 95,589.99 90,591.41 1,212,743.86 970,195.09 $ 242,548.77 121,274 2017 96,456.49 90,535.04 96,977.26 93,501.15 131,846.15 130,584.45 128,233.13 133,906.44 123,353.41 148,210.92 125,606.69 108,510.99 1,407,722.12 1,126,177.70 $ 281,544.42 140,772 2018 88,789.99 90,271.40 103,158.77 99,885.67 118,925.03 155,292.89 158,353.19 195,035.35 138,148.00 132,228.10 99,173.67 92,967.37 1,472,229.43 1,177,783.54 $ 294,445.89 147,223 2019 112,053.68 101,003.90 105,746.54 107,003.40 131,564.92 159,731.74 184,317.67 234,240.84 227,025.73 230,521.90 201,013.97 87,640.00 1,881,864.29 1,505,491.43 $ 376,372.86 188,186 2020 114,940.39 122,187.31 81,286.96 54,191.47 72,240.99 98,269.12 112,540.83 136,402.86 165,834.85 152,321.57 79,382.91 72,958.02 1,262,557.28 1,010,045.82 $ 252,511.46 126,256 2021 77,347.28 82,441.85 96,755.23 108,889.10 108,715.28 147,626.87 151,422.22 136,861.57 128,862.95 139,647.57 109,729.38 93,734.07 1,382,033.37 1,105,626.70 $ 276,406.67 138,203 2022 89,145.00 91,538.63 102,778.15 110,339.38 123,358.03 153,706.97 157,768.48 160,721.11 134,644.44 124,115.97 92,918.27 72,734.75 1,413,769.18 1,131,015.34 $ 282,753.84 141,377 2023 88,043.48 89,917.87 131,054.78 98,417.44 118,539.68 154,358.09 138,326.35 145,941.14 120,036.94 112,550.44 91,855.02 82,594.18 1,371,635.41 1,097,308.33 $ 274,327.08 137,164 2024 81,528.44 75,835.93 93,361.01 88,699.34 - -
Attachment 1
$0
$800,000
$600,000
$400,000
$200,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 TOT Revenue (General Fund) - 2009-2023
Revenue Year
https://cityofukiah.sharepoint.com/sites/CityManagerDeputyCM/Shared Documents/TOT/TOT Revenue_042024

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California Cities
Transient Occupancy Taxes Revenue, Tax Rate, and Effective Date Fiscal Year 2021-22
(Including the City and County of San Francisco)
County City *
Transient
Occupancy Taxes
($)
Tax
Rate
(%)
Effective
Date
Alameda Alameda 2,555,336 10.00 9/18/1990
Alameda Albany 56,472 10.00 7/1/1958
Alameda Berkeley 6,976,513 12.00 7/25/1991
Alameda Dublin 1,255,575 8.00 1/1/1982
Alameda Emeryville 4,500,562 12.00 1/2/2002
Alameda Fremont 4,721,814 10.00 1/1/2009
Alameda Hayward 2,627,488 8.50 8/4/1993
Alameda Livermore 3,210,941 8.00 10/1/1983
Alameda Newark 4,152,881 10.00 11/6/2001
Alameda Oakland 21,209,404 14.00 10/1/2009
Alameda Piedmont
Alameda Pleasanton 3,706,353 8.00 9/1/1983
Alameda San Leandro 685,026 14.00 11/8/2016
Alameda Union City 1,491,262 12.87 7/1/2019
Amador Amador 24,808 8.00 8/17/2000
Amador Ione 5,485 10.00 1/1/2005
Amador Jackson 491,260 10.00 1/1/2003
Amador Plymouth 440,978 10.00 1/1/2013
Amador Sutter Creek 318,545 12.00 7/1/2021
Butte Biggs
Butte Chico 4,390,546 10.00 5/5/1994
Butte Gridley 25,941 6.00 12/14/1998
Butte Oroville 1,084,862 9.00 7/21/1992
Butte Paradise 225,722 10.00 1/1/1990
Calaveras Angels 1,403,240 10.00 5/6/2003
Colusa Colusa 43,364 8.00 1/1/1995
Colusa Williams 621,416 10.00 3/6/2001
Contra Costa Antioch 286,040 10.00 9/11/1992
Contra Costa Brentwood 657,874 10.00 1/1/1983
Contra Costa Clayton
Contra Costa Concord 2,197,673 10.00 6/25/1991
Contra Costa Danville 126,896 6.50 7/8/1982
Contra Costa El Cerrito 113,434 10.00 7/1/1990
Contra Costa Hercules 25,778 10.00 3/6/2001
Contra Costa Lafayette 703,833 9.50 1/1/1993
Contra Costa Martinez 370,111 10.00 9/1/1994
Contra Costa Moraga
Contra Costa Oakley 261,273 10.00 7/1/1999
Contra Costa Orinda 42,920 8.50 7/11/1989
Contra Costa Pinole 487,687 10.00 5/6/1991
1/5/2024 Page 1 of 13
Attachment 2

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California Cities
Transient Occupancy Taxes Revenue, Tax Rate, and Effective Date Fiscal Year 2021-22
(Including the City and County of San Francisco)
County City *
Transient
Occupancy Taxes
($)
Tax
Rate
(%)
Effective
Date
Contra Costa Pittsburg 505,971 10.00 1/1/2012
Contra Costa Pleasant Hill 2,282,608 10.00 7/1/1991
Contra Costa Richmond 818,247 10.00 7/1/1989
Contra Costa San Pablo 569,390 12.00 8/1/2006
Contra Costa San Ramon 1,587,436 7.25 4/1/1993
Contra Costa Walnut Creek 816,099 8.50 11/1/1984
Del Norte Crescent City 1,927,505 10.00 7/1/1993
El Dorado Placerville 272,607 10.00 7/26/1966
El Dorado South Lake Tahoe 21,511,526 12.00 1/7/2017
Fresno Clovis 3,674,054 10.00 3/27/1996
Fresno Coalinga 49,116 6.00 9/1/1974
Fresno Firebaugh 2,481 4.00 10/10/2000
Fresno Fowler 167,041 10.00 10/10/2010
Fresno Fresno 15,205,022 12.00 10/1/1988
Fresno Huron 2,360 10.00 1/1/1995
Fresno Kerman
Fresno Kingsburg 436,439 12.00 1/1/2009
Fresno Mendota 4,800 10.00 5/26/1998
Fresno Orange Cove
Fresno Parlier
Fresno Reedley 63,579 8.00 7/1/1990
Fresno San Joaquin
Fresno Sanger 5,934 4.00 7/15/1964
Fresno Selma 565,510 12.00 2/1/2014
Glenn Orland 97,185 10.00 7/1/2006
Glenn Willows 821,944 12.00 2/1/2013
Humboldt Arcata 2,029,489 10.00 7/1/1981
Humboldt Blue Lake 249 10.00 11/6/2018
Humboldt Eureka 3,451,384 10.00 1/1/2009
Humboldt Ferndale 247,558 12.00 6/30/2015
Humboldt Fortuna 951,039 12.00 7/1/2012
Humboldt Rio Dell 18,955 10.00 4/18/2017
Humboldt Trinidad 147,116 12.00 7/13/2011
Imperial Brawley 481,889 8.00 10/1/1984
Imperial Calexico 529,017 12.00 1/1/2019
Imperial Calipatria 14,379 8.00 1/13/1989
Imperial El Centro 2,423,575 10.00 1/1/1994
Imperial Holtville* 4.00 5/12/1965
Imperial Imperial 60,001 10.00 7/1/2010
Imperial Westmorland 58,441 10.00 2/2/2002
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California Cities
Transient Occupancy Taxes Revenue, Tax Rate, and Effective Date Fiscal Year 2021-22
(Including the City and County of San Francisco)
County City *
Transient
Occupancy Taxes
($)
Tax
Rate
(%)
Effective
Date
Inyo Bishop 3,181,784 12.00 7/1/2004
Kern Arvin
Kern Bakersfield 11,503,778 12.00 8/1/1993
Kern California City 76,167 6.00 7/1/2004
Kern Delano 686,499 10.00 6/20/1992
Kern Maricopa 19,546 10.00 7/1/1992
Kern McFarland* 6.00 7/1/1964
Kern Ridgecrest 1,751,721 13.00 10/1/2012
Kern Shafter
Kern Taft 198,740 10.00 1/1/1995
Kern Tehachapi 1,045,538 8.00 1/1/1983
Kern Wasco 216,564 10.00 7/1/1995
Kings Avenal 7,416 6.00 3/27/1980
Kings Corcoran 53,281 8.00 7/5/1988
Kings Hanford 633,951 8.00 1/1/1985
Kings Lemoore 303,500 8.00 1/9/1985
Lake Clearlake 456,048 9.00 10/1/1992
Lake Lakeport 238,747 10.00 1/1/1990
Lassen Susanville 939,435 10.00 7/1/2004
Los Angeles Agoura Hills 3,426,496 12.00 11/15/1996
Los Angeles Alhambra 595,044 12.00 3/25/1991
Los Angeles Arcadia 4,128,326 10.00 7/1/1993
Los Angeles Artesia 410,567 12.50 1/1/2009
Los Angeles Avalon 8,703,537 12.00 7/1/2004
Los Angeles Azusa 864,997 10.00 4/1/2015
Los Angeles Baldwin Park 426,728 10.00 7/13/1986
Los Angeles Bell 468,828 12.00 5/10/2017
Los Angeles Bell Gardens 638,634 8.00 10/1/1983
Los Angeles Bellflower 866,613 9.00 4/12/1988
Los Angeles Beverly Hills 42,456,193 14.00 2/1/1994
Los Angeles Bradbury
Los Angeles Burbank 10,525,619 10.00 9/27/1983
Los Angeles Calabasas 2,108,153 12.00 4/5/1991
Los Angeles Carson 2,026,323 9.00 10/5/1993
Los Angeles Cerritos 1,235,045 12.00 3/5/2015
Los Angeles Claremont 1,627,061 10.00 7/1/1978
Los Angeles Commerce 2,634,216 12.00 1/1/2006
Los Angeles Compton 56,083 7.50 7/1/1983
Los Angeles Covina 95,950 10.00 7/1/1991
Los Angeles Cudahy 102,617 8.00 4/11/1988
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California Cities
Transient Occupancy Taxes Revenue, Tax Rate, and Effective Date Fiscal Year 2021-22
(Including the City and County of San Francisco)
County City *
Transient
Occupancy Taxes
($)
Tax
Rate
(%)
Effective
Date
Los Angeles Culver City 8,813,484 14.00 7/1/2012
Los Angeles Diamond Bar 1,359,842 14.00 12/14/2018
Los Angeles Downey 1,768,645 9.00 3/1/1992
Los Angeles Duarte 246,762 10.00 6/25/1991
Los Angeles El Monte 927,744 10.00 10/1/1992
Los Angeles El Segundo 12,267,534 12.00 4/12/2016
Los Angeles Gardena 1,110,343 11.00 1/1/2003
Los Angeles Glendale 8,326,189 12.00 4/28/2015
Los Angeles Glendora 175,236 6.00 12/22/1977
Los Angeles Hawaiian Gardens 182,750 9.00 7/1/2002
Los Angeles Hawthorne 6,071,367 12.00 12/1/2001
Los Angeles Hermosa Beach 4,730,760 12.00 1/1/2016
Los Angeles Hidden Hills
Los Angeles Huntington Park 91,596 5.00 9/4/1985
Los Angeles Industry 559,783 10.00 7/1/1983
Los Angeles Inglewood 6,615,598 15.50 1/1/2022
Los Angeles Irwindale
Los Angeles La Canada Flintridge
Los Angeles La Habra Heights
Los Angeles La Mirada 1,475,114 10.00 1/1/2013
Los Angeles La Puente 282,519 10.00 10/27/1993
Los Angeles La Verne 32,660 10.00 1/1/2000
Los Angeles Lakewood 97,753 8.00 8/7/1987
Los Angeles Lancaster 2,709,026 7.00 11/1/1983
Los Angeles Lawndale 601,130 9.00 1/1/1992
Los Angeles Lomita 133,484 10.00 3/18/1996
Los Angeles Long Beach 32,590,365 13.00 7/1/2020
Los Angeles Los Angeles 268,825,035 14.00 8/1/1993
Los Angeles Lynwood
Los Angeles Malibu 10,461,817 15.00 1/1/2021
Los Angeles Manhattan Beach 6,464,049 12.00 5/1/2020
Los Angeles Maywood 77,743 5.00 1/9/1960
Los Angeles Monrovia 1,943,932 12.00 7/13/2018
Los Angeles Montebello 340,195 10.00 7/1/1998
Los Angeles Monterey Park 2,098,921 12.00 6/5/1989
Los Angeles Norwalk 1,593,386 10.00 10/1/1990
Los Angeles Palmdale 5,540,832 10.00 7/1/2009
Los Angeles Palos Verdes Estates
Los Angeles Paramount
Los Angeles Pasadena 14,711,398 12.11 7/1/1999
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California Cities
Transient Occupancy Taxes Revenue, Tax Rate, and Effective Date Fiscal Year 2021-22
(Including the City and County of San Francisco)
County City *
Transient
Occupancy Taxes
($)
Tax
Rate
(%)
Effective
Date
Los Angeles Pico Rivera 533,482 10.00 5/21/1990
Los Angeles Pomona 2,593,896 10.00 1/1/1995
Los Angeles Rancho Palos Verdes 6,170,132 10.00 10/15/1991 Los Angeles Redondo Beach 5,419,197 12.00 7/2/2005
Los Angeles Rolling Hills
Los Angeles Rolling Hills Estates
Los Angeles Rosemead 2,097,700 10.00 4/1/1993
Los Angeles San Dimas 1,817,839 12.00 7/1/2013
Los Angeles San Fernando
Los Angeles San Gabriel 2,604,474 12.00 3/1/2013
Los Angeles San Marino
Los Angeles Santa Clarita 4,874,977 10.00 11/8/1987
Los Angeles Santa Fe Springs 158,797 10.00 10/1/1992
Los Angeles Santa Monica 66,684,095 14.00 1/1/2005
Los Angeles Sierra Madre
Los Angeles Signal Hill 330,413 9.00 1/19/1986
Los Angeles South El Monte 212,705 8.00 4/10/1989
Los Angeles South Gate 556,972 8.00 1/1/1998
Los Angeles South Pasadena
Los Angeles Temple City 69,208 10.00 7/11/1992
Los Angeles Torrance 10,275,248 11.00 3/1/1993
Los Angeles Vernon
Los Angeles Walnut* 10.00 1/1/1989
Los Angeles West Covina 1,756,473 10.00 1/1/1988
Los Angeles West Hollywood 31,951,176 12.50 1/1/2004
Los Angeles Westlake Village 4,075,366 10.00 8/1/1990
Los Angeles Whittier 1,081,478 10.00 10/1/1995
Madera Chowchilla 370,300 10.00 1/1/1991
Madera Madera 1,149,939 9.00 6/22/1989
Marin Belvedere
Marin Corte Madera 754,825 12.00 1/1/1990
Marin Fairfax 17,830 10.00 7/1/2000
Marin Larkspur 904,208 10.00 11/2/1993
Marin Mill Valley 992,121 10.00 1/1/1993
Marin Ross
Marin San Anselmo
Marin San Rafael 2,976,234 10.00 11/17/1988
Marin Sausalito 2,185,017 14.00 7/1/2009
Marin Tiburon 790,709 10.00 1/1/1990
Mendocino Fort Bragg 3,444,990 12.00 4/1/2017
1/5/2024 Page 5 of 13

Page 13 of 24 ends

California Cities
Transient Occupancy Taxes Revenue, Tax Rate, and Effective Date Fiscal Year 2021-22
(Including the City and County of San Francisco)
County City *
Transient
Occupancy Taxes
($)
Tax
Rate
(%)
Effective
Date
Mendocino Point Arena 233,254 12.00 4/1/2017
Mendocino Ukiah 1,487,139 10.00 1/1/2007
Mendocino Willits 463,162 9.00 10/5/1990
Merced Atwater 76,224 8.00 1/1/1978
Merced Dos Palos
Merced Gustine
Merced Livingston 126,544 9.00 5/18/2004
Merced Los Banos 501,152 10.00 7/1/1995
Merced Merced 2,389,419 10.00 7/1/1996
Modoc Alturas 194,552 10.00 12/10/1992
Mono Mammoth Lakes 33,639,205 10.00 1/1/1995
Monterey Carmel-By-The-Sea 7,787,643 10.00 4/1/1989
Monterey Del Rey Oaks 93,763 10.00 7/1/2018
Monterey Gonzales 2,285 8.00 7/1/1986
Monterey Greenfield 170,913 8.00 6/20/1985
Monterey King City 546,656 10.00 9/1/1992
Monterey Marina 4,631,337 14.00 1/1/2019
Monterey Monterey 33,778,408 12.00 1/1/2021
Monterey Pacific Grove 6,821,183 12.00 12/1/2017
Monterey Salinas 3,682,621 10.00 7/1/1984
Monterey Sand City 17,896 12.00 9/7/2016
Monterey Seaside 4,121,252 12.00 8/2/1991
Monterey Soledad 152,852 12.00 12/7/2016
Napa American Canyon 1,646,437 12.00 1/10/2011
Napa Calistoga 11,758,892 12.00 11/21/1993
Napa Napa 28,733,810 12.00 9/11/1993
Napa St. Helena 4,820,412 13.00 1/1/2019
Napa Yountville 10,621,499 13.00 1/1/2019
Nevada Grass Valley 1,058,697 10.00 12/1/1999
Nevada Nevada City 519,586 10.00 1/1/1992
Nevada Truckee 6,860,474 12.00 1/1/2021
Orange Aliso Viejo 1,413,074 10.00 7/1/2001
Orange Anaheim 177,056,942 15.00 7/1/1995
Orange Brea 1,777,438 10.00 8/1/1989
Orange Buena Park 6,572,341 12.00 10/1/1993
Orange Costa Mesa 8,366,278 8.00 12/17/2010
Orange Cypress 2,602,233 10.00 12/12/1991
Orange Dana Point 16,195,450 10.00 9/1/1990
Orange Fountain Valley 1,305,350 9.00 2/5/1991
Orange Fullerton 3,140,435 10.00 8/1/1989
1/5/2024 Page 6 of 13

Page 14 of 24 ends

California Cities
Transient Occupancy Taxes Revenue, Tax Rate, and Effective Date Fiscal Year 2021-22
(Including the City and County of San Francisco)
County City *
Transient
Occupancy Taxes
($)
Tax
Rate
(%)
Effective
Date
Orange Garden Grove 23,421,081 14.50 12/21/2012
Orange Huntington Beach 15,753,576 10.00 11/1/2002
Orange Irvine 13,749,850 8.00 7/1/1983
Orange La Habra
Orange La Palma 392,423 8.00 6/1/2006
Orange Laguna Beach 21,111,332 14.00 1/1/2017
Orange Laguna Hills 1,021,089 10.00 10/1/1997
Orange Laguna Niguel 66,693 8.00 12/1/1989
Orange Laguna Woods 465,867 10.00 3/24/1999
Orange Lake Forest 5,269,730 10.00 12/20/1991
Orange Los Alamitos 522,187 8.00 4/22/1986
Orange Mission Viejo 1,171,247 8.00 3/31/1988
Orange Newport Beach 26,677,331 10.00 7/14/1993
Orange Orange 5,253,367 10.00 1/1/1970
Orange Placentia 1,385,271 10.00 7/1/1985
Orange Rancho Santa Margarita
Orange San Clemente 3,491,826 10.00 10/1/1991
Orange San Juan Capistrano 2,151,220 10.00 6/1/1983
Orange Santa Ana 7,494,715 11.00 1/1/2005
Orange Seal Beach 1,670,504 12.00 7/1/1989
Orange Stanton 670,954 12.00 11/5/2019
Orange Tustin 1,857,502 13.00 12/4/2018
Orange Villa Park
Orange Westminster 940,292 8.00 7/1/1983
Orange Yorba Linda 497,046 10.00 7/18/1988
Placer Auburn 379,789 8.00 8/1/1991
Placer Colfax 70,157 8.00 1/1/1975
Placer Lincoln 407,621 10.00 10/1/1999
Placer Loomis 27,733 8.00 7/1/1995
Placer Rocklin 974,865 8.00 5/15/1985
Placer Roseville 4,475,343 6.00 10/29/1975
Plumas Portola 43,579 9.00 2/6/1992
Riverside Banning 1,290,574 12.00 10/1/2010
Riverside Beaumont 422,087 10.00 7/30/1995
Riverside Blythe 1,867,351 10.00 8/9/1994
Riverside Calimesa 95,675 10.00 10/1/1991
Riverside Canyon Lake 90,044 10.00 12/1/1990
Riverside Cathedral City 5,312,789 12.00 1/1/2007
Riverside Coachella 768,522 9.00 10/28/1986
Riverside Corona 3,204,109 10.00 7/1/1995
1/5/2024 Page 7 of 13

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California Cities
Transient Occupancy Taxes Revenue, Tax Rate, and Effective Date Fiscal Year 2021-22
(Including the City and County of San Francisco)
County City *
Transient
Occupancy Taxes
($)
Tax
Rate
(%)
Effective
Date
Riverside Desert Hot Springs 3,779,227 12.00 12/14/2007 Riverside Eastvale
Riverside Hemet 1,038,796 10.00 1/4/1995
Riverside Indian Wells 10,987,345 12.25 1/1/2020
Riverside Indio 14,813,210 13.00 12/11/2014
Riverside Jurupa Valley 352,179 10.00 7/1/2011
Riverside La Quinta 17,055,602 10.00 7/1/2006
Riverside Lake Elsinore 762,896 10.00 4/1/1991
Riverside Menifee 529,006 10.00 1/1/2008
Riverside Moreno Valley 4,731,985 13.00 11/22/2016
Riverside Murrieta 2,111,609 10.00 7/1/1991
Riverside Norco 1,057,978 11.00 11/3/2009
Riverside Palm Desert 23,654,076 11.00 1/1/2017
Riverside Palm Springs 54,326,094 13.50 1/1/2004
Riverside Perris 18,677 10.00 12/8/1989
Riverside Rancho Mirage 13,057,931 10.00 5/21/1992
Riverside Riverside 8,763,684 13.00 7/1/2014
Riverside San Jacinto 19,616 8.00 6/30/1979
Riverside Temecula 4,530,407 8.00 2/13/1990
Riverside Wildomar
Sacramento Citrus Heights 32,595 12.00 1/1/1997
Sacramento Elk Grove 2,066,670 12.00 11/2/2010
Sacramento Folsom 2,597,968 8.00 1/1/1986
Sacramento Galt 294,922 10.00 12/1/1985
Sacramento Isleton 1,723 10.00 7/10/1996
Sacramento Rancho Cordova 3,863,347 12.00 7/31/2003
Sacramento Sacramento 5,373,000 12.00 7/1/1994
San Benito San Juan Bautista 280,516 12.00 4/1/2004
San Bernardino Adelanto 20,208 10.00 5/9/2007
San Bernardino Apple Valley 43,745 7.00 6/14/2005
San Bernardino Barstow 4,297,962 12.50 1/1/2003
San Bernardino Big Bear Lake 11,521,842 8.00 1/1/2010
San Bernardino Chino 417,774 8.00 7/27/1978
San Bernardino Chino Hills 1,954,880 10.00 7/1/2006
San Bernardino Colton 1,455,684 10.00 5/3/1983
San Bernardino Fontana 1,374,182 8.00 5/7/1985
San Bernardino Grand Terrace
San Bernardino Hesperia 2,013,412 10.00 7/1/1998
San Bernardino Highland 268,259 7.00 11/24/1987
San Bernardino Loma Linda 608,866 10.00 1/14/1998
1/5/2024 Page 8 of 13

Page 16 of 24 ends

California Cities
Transient Occupancy Taxes Revenue, Tax Rate, and Effective Date Fiscal Year 2021-22
(Including the City and County of San Francisco)
County City *
Transient
Occupancy Taxes
($)
Tax
Rate
(%)
Effective
Date
San Bernardino Montclair 80,059 10.00 4/23/1983
San Bernardino Needles 983,675 10.00 5/20/1985
San Bernardino Ontario 16,400,754 11.75 6/30/1996
San Bernardino Rancho Cucamonga 4,423,148 10.00 4/6/1983 San Bernardino Redlands 2,055,969 10.00 12/5/1998
San Bernardino Rialto 396,488 9.00 1/18/1991
San Bernardino San Bernardino 5,781,762 10.00 8/1/1990
San Bernardino Twentynine Palms 2,481,175 9.00 1/1/2000 San Bernardino Upland 171,240 10.00 7/1/1994
San Bernardino Victorville 2,025,727 7.00 1/1/1980
San Bernardino Yucaipa 23,658 7.00 3/8/1999
San Bernardino Yucca Valley 2,686,405 7.00 8/31/1998
San Diego Carlsbad 32,402,771 10.00 1/1/1990
San Diego Chula Vista 7,418,924 10.00 4/1/1995
San Diego Coronado 19,745,307 10.00 1/1/2013
San Diego Del Mar 3,419,866 12.50 10/6/2015
San Diego El Cajon 2,797,309 10.00 4/1/1993
San Diego Encinitas 5,528,340 10.00 1/1/2009
San Diego Escondido 2,530,715 10.00 1/15/1994
San Diego Imperial Beach 1,353,140 10.00 7/1/1990
San Diego La Mesa 1,335,653 10.00 1/1/1991
San Diego Lemon Grove 68,749 6.00 7/1/2017
San Diego National City 1,862,718 10.00 7/1/1992
San Diego Oceanside 14,841,517 10.00 5/15/1993
San Diego Poway 753,932 10.00 12/13/2002
San Diego San Diego 259,109,645 10.50 8/1/1994
San Diego San Marcos 1,416,495 10.00 7/12/1998
San Diego Santee 693,796 10.00 12/12/2012
San Diego Solana Beach 2,575,173 13.00 1/1/2009
San Diego Vista 1,997,247 10.00 11/16/1990
San Francisco San Francisco 174,609,059 14.00 8/1/1996
San Joaquin Escalon 5,319 10.00 1/1/1995
San Joaquin Lathrop 921,800 9.00 4/21/1992
San Joaquin Lodi 1,485,320 6.00 7/1/2003
San Joaquin Manteca 4,729,147 9.00 8/20/1990
San Joaquin Ripon 325,052 10.00 7/2/2002
San Joaquin Stockton 3,619,973 8.00 7/1/2006
San Joaquin Tracy 2,263,129 10.00 12/1/1990
San Luis Obispo Arroyo Grande 1,476,939 10.00 1/10/2001 San Luis Obispo Atascadero 2,049,160 13.50 7/1/2020
1/5/2024 Page 9 of 13

Page 17 of 24 ends

California Cities
Transient Occupancy Taxes Revenue, Tax Rate, and Effective Date Fiscal Year 2021-22
(Including the City and County of San Francisco)
County City *
Transient
Occupancy Taxes
($)
Tax
Rate
(%)
Effective
Date
San Luis Obispo El Paso De Robles 9,818,171 10.00 7/1/2015 San Luis Obispo Grover Beach 952,228 10.00 9/2/1991
San Luis Obispo Morro Bay 5,439,851 10.00 12/3/1996
San Luis Obispo Pismo Beach 17,010,748 11.00 1/1/2021
San Luis Obispo San Luis Obispo 10,650,762 10.00 10/1/1983 San Mateo Atherton
San Mateo Belmont 2,432,335 10.00 6/26/1978
San Mateo Brisbane 1,653,196 14.00 1/1/2010
San Mateo Burlingame 12,378,959 12.00 1/1/2010
San Mateo Colma* 12.00 1/1/2019
San Mateo Daly City 1,187,552 13.00 7/1/2020
San Mateo East Palo Alto 1,447,892 12.00 11/3/1998
San Mateo Foster City 1,982,779 12.00 7/1/2019
San Mateo Half Moon Bay 9,442,518 12.00 7/1/2008
San Mateo Hillsborough
San Mateo Menlo Park 8,648,629 12.00 1/1/2013
San Mateo Millbrae 4,893,188 12.00 1/1/2010
San Mateo Pacifica 1,492,502 12.00 7/1/2011
San Mateo Portola Valley
San Mateo Redwood City 3,620,639 12.00 1/1/2012
San Mateo San Bruno 2,408,999 14.00 3/1/2021
San Mateo San Carlos 2,136,750 13.50 1/1/2022
San Mateo San Mateo 4,552,323 14.00 1/1/2021
San Mateo South San Francisco 12,135,638 13.00 1/1/2020 San Mateo Woodside
Santa Barbara Buellton 4,292,382 12.00 2/1/2013
Santa Barbara Carpinteria 3,487,613 12.00 1/1/2013
Santa Barbara Goleta 14,341,129 12.00 1/1/2013
Santa Barbara Guadalupe* 6.00 6/26/1978
Santa Barbara Lompoc 1,922,449 10.00 6/1/1984
Santa Barbara Santa Barbara 31,955,795 12.00 1/1/2001
Santa Barbara Santa Maria 4,375,748 10.00 12/5/1991
Santa Barbara Solvang 6,031,568 12.00 7/1/2015
Santa Clara Campbell 2,657,334 12.00 1/1/2011
Santa Clara Cupertino 4,404,958 12.00 1/1/2012
Santa Clara Gilroy 1,545,721 9.00 8/1/1983
Santa Clara Los Altos 1,778,966 11.00 7/1/2017
Santa Clara Los Altos Hills
Santa Clara Los Gatos 1,895,064 10.00 2/3/1993
Santa Clara Milpitas 8,017,522 14.00 1/3/2019
1/5/2024 Page 10 of 13

Page 18 of 24 ends

California Cities
Transient Occupancy Taxes Revenue, Tax Rate, and Effective Date Fiscal Year 2021-22
(Including the City and County of San Francisco)
County City *
Transient
Occupancy Taxes
($)
Tax
Rate
(%)
Effective
Date
Santa Clara Monte Sereno
Santa Clara Morgan Hill 2,494,220 11.00 3/1/2019
Santa Clara Mountain View 4,437,081 10.00 7/10/1991
Santa Clara Palo Alto 16,946,049 15.50 4/1/2019
Santa Clara San Jose 26,283,626 10.00 3/19/1985
Santa Clara Santa Clara 10,812,400 11.50 1/1/2022
Santa Clara Saratoga 372,717 10.00 1/1/2002
Santa Clara Sunnyvale 10,584,492 12.50 1/1/2019
Santa Cruz Capitola 2,170,541 12.00 1/1/2019
Santa Cruz Santa Cruz 12,066,476 12.00 1/1/2023
Santa Cruz Scotts Valley 1,696,956 11.00 1/1/2019
Santa Cruz Watsonville 1,611,253 11.00 11/2/2016
Shasta Anderson 775,875 10.00 9/20/1994
Shasta Redding 8,266,136 10.00 7/1/1982
Shasta Shasta Lake 29,581 10.00 7/2/1993
Sierra Loyalton
Siskiyou Dorris 12,807 5.00 8/14/1993
Siskiyou Dunsmuir 331,727 10.00 7/1/2014
Siskiyou Etna 19,526 6.00 1/1/1983
Siskiyou Fort Jones
Siskiyou Montague
Siskiyou Mt. Shasta 1,186,841 10.00 7/1/1996
Siskiyou Tulelake
Siskiyou Weed 549,216 12.00 7/1/2015
Siskiyou Yreka 1,264,820 10.00 3/2/2004
Solano Benicia 530,327 9.00 9/7/1993
Solano Dixon 523,686 9.00 1/1/1990
Solano Fairfield 2,218,312 10.00 10/1/1984
Solano Rio Vista 32,019 10.00 12/1/2006
Solano Suisun City 631,407 10.00 5/1/1991
Solano Vacaville 2,235,393 8.00 11/1/1998
Solano Vallejo 2,053,577 11.00 7/1/1991
Sonoma Cloverdale 256,539 10.00 1/1/1993
Sonoma Cotati* 10.00 1/1/1998
Sonoma Healdsburg 10,691,290 14.00 1/1/2017
Sonoma Petaluma 3,440,339 10.00 11/5/1990
Sonoma Rohnert Park 4,663,780 12.00 1/1/2003
Sonoma Santa Rosa 5,873,690 9.00 1/1/1994
Sonoma Sebastopol 504,292 12.00 4/1/2019
Sonoma Sonoma 6,796,471 13.00 9/1/2019
1/5/2024 Page 11 of 13

Page 19 of 24 ends

California Cities
Transient Occupancy Taxes Revenue, Tax Rate, and Effective Date Fiscal Year 2021-22
(Including the City and County of San Francisco)
County City *
Transient
Occupancy Taxes
($)
Tax
Rate
(%)
Effective
Date
Sonoma Windsor 2,152,651 12.00 12/12/2008
Stanislaus Ceres 258,863 10.00 7/1/2016
Stanislaus Hughson
Stanislaus Modesto 3,621,190 9.00 4/1/1987
Stanislaus Newman
Stanislaus Oakdale 381,416 7.00 11/3/1987
Stanislaus Patterson 276,379 8.00 10/1/1986
Stanislaus Riverbank* 4.00 12/13/1965
Stanislaus Turlock 2,228,182 9.00 11/26/1991
Stanislaus Waterford* 8.00 9/1/1995
Sutter Live Oak
Sutter Yuba City 1,472,332 10.00 1/19/2001
Tehama Corning 678,925 10.00 4/1/1994
Tehama Red Bluff 1,589,670 10.00 10/1/1991
Tehama Tehama
Tulare Dinuba 372,343 10.00 3/4/1995
Tulare Exeter 156,504 8.00 1/1/2013
Tulare Farmersville
Tulare Lindsay 88,244 8.00 3/1/1986
Tulare Porterville 841,823 8.00 10/2/1990
Tulare Tulare 1,985,244 10.00 7/1/2002
Tulare Visalia 4,589,179 10.00 11/1/1993
Tulare Woodlake
Tuolumne Sonora 449,522 12.00 2/1/2021
Ventura Camarillo 3,172,970 9.00 9/14/1988
Ventura Fillmore 164,490 10.00 5/22/1986
Ventura Moorpark 391,325 10.00 9/19/2007
Ventura Ojai 8,969,157 15.00 6/1/2020
Ventura Oxnard 5,117,229 10.00 6/16/1998
Ventura Port Hueneme 691,943 10.00 1/1/1980
Ventura San Buenaventura 8,343,067 10.00 6/30/1986
Ventura Santa Paula 144,098 10.00 11/21/1994
Ventura Simi Valley 2,026,395 10.00 10/20/1994
Ventura Thousand Oaks 4,503,872 10.00 12/1/1987
Yolo Davis 2,857,832 12.00 8/1/2016
Yolo West Sacramento 2,199,820 12.00 1/1/2005
Yolo Winters 411,848 12.00 7/1/2014
Yolo Woodland 1,555,940 12.00 7/1/2017
Yuba Marysville 215,493 10.00 1/1/1993
Yuba Wheatland
1/5/2024 Page 12 of 13

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California Cities
Transient Occupancy Taxes Revenue, Tax Rate, and Effective Date Fiscal Year 2021-22
(Including the City and County of San Francisco)
County City *
Transient
Occupancy Taxes
($)
Tax
Rate
(%)
Effective
Date
$ 2,532,105,390
* City currently has no hotels/motels, but has a current tax rate and effective date.

Source: Office of the State Controller
Local Government Programs and Services
Local Government Reporting Section - City
1/5/2024 Page 13 of 13

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Attachment 2
Ballot Argumentin Support of Measure __
Measure __ will add 3% to the existing hotel and motel room occupancy tax, which is primarily paid by tourists. The tax ensures that visitors to Ukiah share the cost of providing public facilities, benefitting tourists as well as members of the Ukiah community.

The current 10% TOT (Transient Occupancy Tax) rate charged by the City was last amended in 2006.

Raising the rate to 13% is consistent with what many cities throughout California currently charge and is still lower than a number of surrounding jurisdictions.

Measure __:
• Will not increase property tax, sales tax, or business license fees. • Will only apply to overnight accommodations (hotel, motel, and short-term vacation rentals). • Will only apply to rooms that are actually rented and will be paid only by the person renting the room.
• Will amount to an additional $4.50 per night on a $150 average room. • Will support increased local investment in tourism promotion, which has already increased this revenue streamby more than double.
• These funds will be used right here in Ukiah and cannot be taken away by Sacramento.

A “Yes” vote for Measure __ will help provide needed additional revenue for, among other vital services, visitor attraction, park development and maintenance, code enforcement and public safety, and City recreation program scholarships.

It is only fair that tourists who use Ukiah’s park and recreation facilities and other public services contribute to theirupkeep. Please join a unanimous City Council in voting “yes” on Measure __ to keep Ukiah financially healthy.

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Page 1 of 2 ends

RESOLUTION NO. _____

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UKIAH SUBMITTING BALLOT

PROPOSITION TO MENDOCINO COUNTY, REQUESTING CONSOLIDATION OF THE

ELECTION ON THE BALLOT MEASURE WITH THE STATEWIDE GENERAL ELECTION SCHEDULED FOR NOVEMBER 5, 2024, TRANSMITTING MEASURE TO CITY ATTORNEY

FOR IMPARTIAL ANALYSIS AND AUTHORIZING ARGUMENTS AND REBUTTAL ARGUMENTS IN FAVOR OF MEASURE.

WHEREAS,

1. Election Code Section 10403 authorizes the City Council of the City of Ukiah (“City”) to request the Mendocino County Board of Supervisors to consolidate a municipal election with the statewide election scheduled for November 5, 2024; and

2. The City Council shall set forth in the resolution the exact form of any ballot measures to appear on the election ballot and other matters necessary or convenient to consider a ballot measure at a general municipal election and consolidate that election with a statewide election; and

3. Section 10002 of the Elections Code of the State of California authorizes the Clerk of the County of Mendocino to render specified services relating to the conduct of an election to any city or district which has by resolution requested the Board of Supervisors to permit the County Clerk to render the services, subject to requirements set forth in that section; and

4. In Resolution No. 2024-23 the City Council has called for conducting a general municipal election on November 5, 2024, for two seats on the City Council and one City Treasurer seat, requesting the Mendocino County Board of Supervisors to consolidate the general municipal election with the statewide general election on November 5, 2024, and requesting the Board of Supervisors to request the County Clerk to conduct the municipal election pursuant to Elections Code § 10002; and

5. In this resolution the City Council adopts a ballot measure to increase the transient occupancy tax in the City of Ukiah and hereby requests the Board of Supervisors to include the measure on the ballot for the November 5, 2024, general election as further specified herein.

NOW, THEREFORE, BE IT RESOLVED that:

1. The City Council hereby calls for the consideration of the ballot proposition set forth below in the general municipal election scheduled for November 5, 2024. The City acknowledges that the election will be held and conducted in the manner prescribed in Elections Code Section 10418

2. The City Council authorizes a ballot proposition for said election as follows:

MEASURE __
Title: Increase in City of Ukiah Transient Occupancy Tax Shall Ukiah City Code Section 1752 be amended to increase from the current 10% to 13% the transient occupancy tax imposed on the room rate charged to customers of hotels and motels and vacation rentals in the City of Ukiah? [ ] Yes [ ] No

3. The measure requires a majority vote in favor to pass.

ATTACHMENT 3

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Page 2 of 2 ends

4. The City Clerk shall transmit a copy of the ballot measure set forth in section 2 of this Resolution to the City Attorney for the preparation of an impartial analysis as required by Elections Code Section 9280.

5. The City Council will submit by the applicable deadline an argument in favor of the measure.

6. ______________________ are hereby authorized to submit a rebuttal argument on behalf of the City Council to any argument submitted in opposition to the measure; and

7. The City Council hereby authorizes the City Clerk to provide the County Clerk any additional information required to prepare the ballot and election materials required to conduct the general municipal election as provided in Resolution No. 2024-23 and this resolution.

PASSED AND ADOPTED by the City Council of the City of Ukiah on this 1st day of August 2024, by the following roll call vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
______________________
Josephina Duenas, Mayor
ATTEST:
______________________
Kristine Lawler, City Clerk

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