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Smart Voter
San Diego County, CA June 3, 2008 Election
Proposition F
Transient Occupancy Tax For Short Term Rental Units
City of Encinitas

City Ordinance - Majority Approval Required

Pass: 6162 / 56.40% Yes votes ...... 4764 / 43.60% No votes

See Also: Index of all Propositions

Results as of Jul 31 1:35pm
Information shown below: Fiscal Impact | Impartial Analysis | Arguments |

Shall an ordinance be approved to amend Section 3.12.030 of the Encinitas Municipal Code to require guests of short term rental units (for 30 days or less) to pay 8% of the rent charged as a transient occupancy tax effective January 1, 2009?

Fiscal Impact from the City Attorney:
Undetermined. The amount of tax revenue that will result from the proposed tax cannot be determined in advance of knowing the amount of rents received by operators of short term rentals.

Impartial Analysis from the City Attorney
EXISTING LAW: The City of Encinitas currently imposes a transient occupancy tax on any hotel guest who rents a unit in a hotel for 30 days or less at a rate of 8% of the rent charged by the hotel operator. Under existing law, any such rental in any structure or portion of any structure which has three or more units is subject to this tax. The term "hotel" is defined to include hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location or other. The tax revenues derived may be utilized by the City for any municipal purpose.

EFFECT OF MEASURE ON EXISTING LAW: If a majority of the votes cast on this measure are "yes," then commencing on January 1, 2009, existing law would be amended to apply the application of the transient occupancy tax regardless of the number of units in a structure and to expressly include short term rental units (for 30 days or less) in the definition of the term "hotel." Consequently, any guest of a hotel (as defined), regardless of the number of units contained in the structure, along with short term rentals, would be required to pay a transient occupancy tax at a rate of 8% of the rent charged for use by the City for any municipal purpose.

  Official Information

City of Encinitas
News and Analysis

North County Times

San Diego Union Tribune
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Arguments For Proposition F Arguments Against Proposition F
Every guest staying in Encinitas Hotels, Motels and visitor lodging establishments pay Transient Occupancy Tax (TOT). This helps to pay for local services such as our Sheriff, Fire, Lifeguard, etc.


Since 1997, many of our local single family residences have been purchased and converted to short-term rental units. These short-term units act very much like a lodge or mini-hotel and are advertised as such worldwide. Most of these new mini-hotels are west of Interstate 5 to take advantage of our beaches and other amenities.

Guests of these mini-hotels use the same infrastructure and services as guests staying at traditional lodging facilities. The big difference between these guests and other guests staying in traditional lodging facilities, is that they do not pay to support the local services they use.

A vote for this measure will ensure these visitors pay the current 8% TOT, as all other visitors do, and contribute their fair share for local services and maintenance. This is truly an issue of fairness, equity and sustainability of our valued community.


Local Businessman


Hwy 101 Coordinator

Owner, Hansen's

No argument against the proposition was filed in the office of the City Clerk.

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Created: July 31, 2008 13:36 PDT
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