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Consider introducing an ordinance to amend Chapter 11 Article II of the Solano County Code relating to procedures for collection of the Transient Occupancy Tax
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
It is recommended that the Board:
1. Read the proposed ordinance by title only and waive further reading of the ordinance by majority vote; and
2. Introduce an ordinance amending Chapter 11, Article II of the Solano County Code relating to procedures for collection of the Transient Occupancy Tax (TOT). The proposed ordinance would expand the definition of a hotel operator to include online booking services that arrange rental space for transient lodging. In addition, the revisions clarify and modernize collection processes to include expanded enforcement and collection tools at the same level as those currently available for the collection of any other unsecured tax collected by the Department of the Treasurer - Tax Collector - County Clerk (TTCCC).
SUMMARY:
The TTCCC department is charged with collecting TOT in accordance with the provisions found in Chapter 11 Article II of the Solano County Code. When last reviewed, this ordinance was focused on the types of facilities available and subject to TOT collection in the unincorporated area. At the time this consisted of a single rural hotel and a few rural properties that might on occasion provide Bed & Breakfast (BNB) facilities in addition to other services such as event hosting or horse boarding.
Technological changes have enabled online providers to develop lists of available properties in a given area and, as a result, have greatly expanded the provision of on demand BNB facilities in the unincorporated areas of Solano County. The recommended ordinance changes will clarify that these activities are subject to the collection of TOT and allow the TTCCC to work with the online booking service provider ...
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