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Receive a presentation from the Department of Treasurer-Tax Collector-County Clerk (TTCCC) regarding a potential revenue measure on the November 2026 General Election ballot to increase Solano County's Transient Occupancy Tax (TOT) rate from 5% to 12%; Direct staff to return to the Board on June 23, 2026, to initiate the ballot process; Direct staff to prepare the necessary resolution for amendments to Solano County Code Chapter 11, Article II
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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. Receive a presentation from the Department of TTCCC on the current TOT structure, comparative TOT rates in neighboring and comparable California counties and cities, and projected revenue impacts associated with increasing the current TOT rate of 5% to 12% by placing a potential revenue measure on the November 2026 General Election ballot; and
2. Direct staff to return to the Board on June 23, 2026, with a proposed resolution in support of placing a measure on the November 2026 General Election ballot to increase Solano County's TOT rate; and
3. Direct staff to prepare the necessary amendments to Solano County Code Chapter 11, Article II.
SUMMARY:
The Department of TTCCC will provide an overview of Solano County's current TOT structure, comparative TOT rates in neighboring and comparable California counties and cities, and projected revenue impacts associated with increasing the TOT rate to 12%. Solano County established its TOT in 1964 through Ordinance No. 518, pursuant to Revenue and Taxation Code section 7280. The current rate for TOT is 5% per taxable receipts. A proposed increase in TOT would generate additional General Fund revenues to support general governmental services.
The proposed measure would be structured as a general tax pursuant to Article XIII C of the California Consti...
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