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Stanislaus County, CA November 5, 2002 Election
Measure A
Transient Occupancy Tax Increase
City of Ceres

City Ordinance

2821 / 44.9% Yes votes ...... 3455 / 55.0% No votes

See Also: Index of all Measures

Results as of Dec 6 3:14am, 100.0% of Precincts Reporting (25/25)
Information shown below: Impartial Analysis |

Shall the ordinance be adopted amending the City's existing transient occupancy tax to increase the tax charged to occupants of hotels and motels from five percent (5%) to eight percent (8%) of the rent charged by the operator?

Impartial Analysis from the City Attorney
The City of Ceres presently imposes a Transient Occupancy Tax of five percent (5%) of the rent charged to temporary occupants of hotel, motel or similar types of temporary lodging facilities. The tax is a debt owed by the person renting the space, but is collected by the operator and paid to the City.

Only occupancies of 30 days or less are subject to the tax. Therefore, the tax is designed to apply to persons who are temporarily residing in the City as a means of recouping some small portion of the cost of City services and facilities used by such persons during their stay in the City.

The tax is assessed only on persons who temporarily rent space in the City and does not apply to persons who rent homes, apartments or similar permanent living accommodations.

All revenues saved from the tax become part of the City's General Fund which may be used for any municipal purpose approved by the City Council.

If adopted by a majority of those persons voting at the election, City of Ceres Measure A will amend the City's Transient Occupancy Tax rate from five percent (5%) to eight percent (8%). There has been no increase in the City's Transient Occupancy Tax rate since November of 1971, a period in excess of 30 years. The City's current tax rate is among the lowest in the State of California. Approval of Measure A will make the City's Transient Occupancy Tax rate consistent with the majority of California cities.

/s Michael L. Lyions

 
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