Measure K

City of Needles Transient Occupancy Tax

Measure K would amend sections 20-8, 20-9, and 20-10 of the Needles City Code to increase the City's transient occupancy tax ("TOT") from its current rate of ten percent (10%) to fourteen percent (14%) through a phased implementation.

This measure requires approval by a majority of voters voting on the measure to pass.

Fiscal Impact: Measure K is estimated to generate approximately $200,000 annually beginning in 2027, $300,000 annually beginning in 2029, and approximately $400,000 annually upon full implementation beginning in 2030.

Next San Bernardino County Measure: Measure L

See Endorsements for Measure K
Background

The City's transient occupancy tax is imposed on the rent charged for occupancy of hotels, motels, recreational vehicle parks, short-term residential rental units, and other lodging establishments within the City for stays of 30 days or less. Although hotel and lodging operators collect and remit the tax to the City, the tax is paid by the transient occupant rather than the property owner or operator. Currently, the City's transient occupancy tax rate is ten percent (10%).

Proposal

If approved, Measure K would increase the tax rate in the following phases:

  • Effective January 1, 2027, the tax rate would increase to twelve percent (12%); 
  • Effective January 1, 2029, the tax rate would increase to thirteen percent (13%); and 
  • Effective January 1, 2030, the tax rate would increase to fourteen percent (14%).

The measure would also amend related provisions of the Needles City Code governing the monthly reporting and remittance of the tax by lodging operators and the calculation of penalties for delinquent reports and payments to reflect the applicable tax rate in effect at the time the tax is due.

Source: Measure K Impartial Analysis

San Bernardino County Election Resources