Measure H

Solano County Unincorporated Transient Occupancy Tax

Measure H would amend Article II of Chapter 11 of the Solano County Code to increase the County's Transient Occupancy Tax ("TOT") within the unincorporated areas of Solano County from 5% to 12% of the rent charged for short-term lodging to fund local programs and essential public services. The tax applies to hotels, motels, inns, vacation rentals, campgrounds, recreational vehicle parks, and other lodging accommodations located in the unincorporated areas of the County and generally applies to stays of 30 days or less. 

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

Fiscal Impact: The tax increase is estimated to generate approximately $58,500 in additional annual revenue. The ordinance provides that the tax is a general tax, meaning the revenue would be deposited into the County's General Fund and may be used for any lawful governmental purpose, including essential public services, as determined through the County's annual budget process.

See Endorsements for Measure H
Background

The County of Solano currently imposes a Transient Occupancy Tax at a rate of 5% of the rent charged by operators pursuant to Article II of Chapter 11 of the Solano County Code. The Board has determined that additional revenues are needed to support essential County services and other lawful governmental purposes, and that it is in the best interest of the County and its residents to submit to the voters a proposed measure authorizing the TOT to be increased for general purposes in order to continue funding essential public services.

Proposal

If approved, the measure would increase the existing tax rate by seven percentage points. The increase is estimated to generate approximately $58,500 in additional annual revenue. The ordinance provides that the tax is a general tax, meaning the revenue would be deposited into the County's General Fund and may be used for any lawful governmental purpose, including essential public services, as determined through the County's annual budget process.

The measure also updates and revises various provisions of the existing Transient Occupancy Tax ordinance, including definitions and administrative provisions relating to the collection and enforcement of the tax. These amendments include updating and clarifying definitions, expressly addressing online booking services, expanding and clarifying the types of lodging and charges subject to the tax, and making other revisions intended to clarify the administration, collection, enforcement, and operation of the ordinance without materially changing its existing framework. 

Source: Impartial Analysis of Measure H

Solano County Election Resources