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Consider adopting a resolution calling an election and requesting consolidation with the November 3, 2026 Statewide General Election and requesting election services from the Registrar of Voters to submit to the registered voters of the County a proposed ordinance amending Chapter 11, Article II of the Solano County Code to increase the Transient Occupancy Tax (TOT) rate in the unincorporated area of the County from 5% to 12% and make related changes (4/5 vote required)
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Published Notice Required? Yes ___ No __X__
Public Hearing Required? Yes ___ No __X__
RECOMMENDATION:
The Department of Treasurer-Tax Collector-County Clerk (TTCCC) recommends the Board of Supervisors:
1. Adopt a resolution calling an election and requesting consolidation with the November 3, 2026 Statewide General Election and requesting election services from the Registrar of Voters to submit to the registered voters of the County a proposed ordinance amending Chapter 11, Article II of the Solano County Code to increase the Transient Occupancy Tax (TOT) rate in the unincorporated area of the County from 5% to 12% and make related changes (4/5 vote required); and
2. Delegate authority to the County Administrator and County Counsel to take actions necessary to place the measure on the ballot.
SUMMARY/DISCUSSION:
The TTCCC is requesting Board approval of a resolution authorizing placement of a general tax measure on the November 2026 General Election ballot to increase Solano County’s TOT rate from 5% to 12%. The Board is also being asked to approve amendments to Solano County Code Chapter 11, Article II, which would become effective upon voter approval of the measure.
The proposed measure would be structured as a general tax pursuant to Article XIII C of the California Constitution (Proposition 218). If approved by a majority of countywide voters, revenues generated by the increased TOT rate would be deposited into the County General Fund and may be used for any lawful governmental purpose. Approval of the recommended actions will authorize the TTCCC to take the necessary steps to place the measure before voters at the November 2026 General Election.
FISCAL IMPACT:
The costs associated with preparing this agenda item are nominal and included in the Department’s FY2025/26 Working Budget.
The estimated cost associated with placing the measure on the November 2026 General Election ballot is approximately $138,651. These costs will be absorbed through existing appropriations or addressed through future budget actions, as necessary. If approved by voters, the proposed increase in the TOT rate from 5% to 12% is estimated to generate approximately $58,500 in additional annual General Fund revenue based on FY2024/25 collections. Actual revenues may vary depending on occupancy levels, tourism activity, and economic conditions.
ALTERNATIVES:
Alternative 1 - Decline to Adopt the Resolution
The Board may decline to adopt the resolution authorizing placement of the measure on the November 2026 General Election ballot. Under this alternative, the County would retain the current TOT rate of 5%, and no ballot measure would be submitted to voters.
Alternative 2 - Continue the Item
The Board may continue the item and direct staff to return with additional information or revisions regarding the proposed measure, ballot language, or implementation provisions before taking final action.
OTHER AGENCY INVOLVEMENT:
The Department coordinated with County Counsel and the County Administrator’s Office in the development of this item.
CAO RECOMMENDATION:
APPROVE DEPARTMENTAL RECOMMENDATION