REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
July 23, 2024
FROM
LUTHER SNOKE, Chief Executive Officer, County Administrative Office
SUBJECT
Title
Adopt Ordinance Regarding Placing a Proposed Increase in the Uniform Transient Occupancy Tax on the Ballot for the November 5, 2024 Election
End
RECOMMENDATION(S)
Recommendation
Adopt Ordinance relating to placing a General Tax Measure for an increase in the Uniform Transient Occupancy Tax to 11%, for the unincorporated areas of San Bernardino County, on the ballot for the November 5, 2024 election, which was introduced on July 9, 2024 (Item No. 70) (Four votes required).
(Presenter: Luther Snoke, Chief Executive Officer, 387-4811)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Improve County Government Operations.
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of this item will not result in the use of additional Discretionary General Funding (Net County Cost). If approved by a majority of voters, an increase in the Uniform Transient Occupancy Tax (TOT) from 7% to 11% would generate approximately $9,400,000 in additional Discretionary General Funding per year.
BACKGROUND INFORMATION
In accordance with County Code section 14.0203 (Code), last amended in 2002, the TOT is paid by individuals staying in hotels, inns, short term rentals, and other lodging in the unincorporated areas of the County for less than 30 days. The revenue from the TOT is placed in the general fund for use by the Board of Supervisors (Board) on various general services.
Currently, the County has one of the lowest TOT rates in the region. The table below provides a summary of how neighboring counties' current TOT rates compare to the County's.
County
TOT Percentage
Inyo
12%
Los Angeles
12%
Orange
10%
Riverside
10%
San Bernardino
7%
If approved, the following ballot measure question will be placed on the Novemb...
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