Measure C

City of Solana Beach Transient Occupancy Tax Measure

Measure C would update the 20-year-old transient occupancy tax (TOT), paid only by hotel/short-term vacation rental guests as specified in ordinance, by 1% to fund general city services such as keeping beaches, parks, trails, and restrooms safe, clean and well maintained,  preventing trash from entering local beaches/lagoons, and upgrading emergency response/safety facilities.

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

Fiscal Impact: Measure C is estimated to provide approximately $250,000 annually.

Next San Diego County Measure: Measure D

See Endorsements for Measure C
Background

Currently, the City charges a 13% Transient Occupancy Tax (TOT). The TOT is only paid by persons staying at a hotel or other lodging who are defined as “Transients” by existing law. The “Operator” collects the TOT from transients on the City’s behalf. TOT revenue collected by the operator is then remitted to the City. 

Proposal

If approved, Measure C would increase the TOT rate by 1% to a total of 14% and would generate an estimated $250,000 per year in additional revenue. The Measure’s 1% increase is a “general tax.” Thus, revenue generated by the Measure is unrestricted and may be used for any general governmental purpose of the City.

This Measure also modernizes the TOT ordinance so that, if a  web- or application-based hosting platform, online travel company, or third-party booking vendor that facilitates rentals and payments for rentals is used, the hosting platform, online travel company, or third-party booking vendor is considered an agent of the operator for the purposes of collecting and remitting the TOT to the City.

Source: Measure C Impartial Analysis

San Diego County Election Resources

City of Solana Beach Election Resources