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File #: 20-1151    Version:
Type: Agenda Item Status: Approved
File created: 8/26/2020 In control: Board of Supervisors
On agenda: 10/6/2020 Final action: 10/6/2020
Title: Treasurer-Tax Collector Department recommending the Board approve the Final Passage (Second Reading) of Ordinance 5128 5131 amending Chapter 3.28, Transient Occupancy Tax, of Title 3 of the El Dorado County Ordinance Code to: add Section 3.28.091, Certificate of Tax Lien, giving the Tax Collector authority to record a Certificate of Delinquency of Transient Occupancy Tax Lien against an operator who fails to remit occupancy taxes; to require appeals of tax and/or penalty amounts charged to be heard by a Hearing Officer, consistent with other appeal processes in the County; and to make minor text corrections and updates for consistency with El Dorado County Ordinance Code and the State Revenue and Taxation Code. (Cont. 9/22/20, Item 37) FUNDING: N/A
Attachments: 1. A - Blue Route, 2. B - Draft Revised Ordinance, 3. C - Ordinance Red Line, 4. D - Current Ordinance, 5. E - Summary Ordinance, 6. Executed Ordinance 5131
Title
Treasurer-Tax Collector Department recommending the Board approve the Final Passage (Second Reading) of Ordinance 5128 5131 amending Chapter 3.28, Transient Occupancy Tax, of Title 3 of the El Dorado County Ordinance Code to: add Section 3.28.091, Certificate of Tax Lien, giving the Tax Collector authority to record a Certificate of Delinquency of Transient Occupancy Tax Lien against an operator who fails to remit occupancy taxes; to require appeals of tax and/or penalty amounts charged to be heard by a Hearing Officer, consistent with other appeal processes in the County; and to make minor text corrections and updates for consistency with El Dorado County Ordinance Code and the State Revenue and Taxation Code. (Cont. 9/22/20, Item 37)

FUNDING: N/A
Body
DISCUSSION / BACKGROUND
On September 22, 2020, the Board approved the Introduction (First Reading) of Ordinance 5128 5131 and Continued it to October 6, 2020 for Final Passage (Second Reading).

The Treasurer-Tax Collector Department received conceptual approval from the Board of Supervisors to amend Chapter 3.28, Transient Occupancy Tax, of Title 3 of the El Dorado County Ordinance Code (Legistar File Number 20-0984, August 4, 2020, Agenda Item #37).

Chapter 3.28, known as the Transient Occupancy Tax Ordinance (“TOT Ordinance”), gives the County authority to levy and collect a 10 percent Transient Occupancy Tax (TOT) for overnight stays in hotels, motels, inns and short-term rentals (STRs) in the unincorporated area of the County. (Overnight stays in campgrounds and recreational vehicle parks are excluded from the TOT Ordinance.) It is required under the TOT Ordinance that hotel, motel, inn and STR operators (“operators”) register the facility with the Tax Collector and obtain a Transient Occupancy Registration Certificate.

The Tax Collector is charged with the responsibility for enforcing the TOT Ordinance. Any person who violates any provision of Chapter 3.28 can be found guilty of a misdem...

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