Title
Department of Transportation recommending the Board receive and file a special tax report for Measure S - the 4% Special Tax increase to the County’s Transient Occupancy Tax rate in the unincorporated portion of the Tahoe Area for Fiscal Year 2022-2023.
FUNDING: Special Tax.
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DISCUSSION / BACKGROUND
On November 8, 2022, 81.83% of the voters in the Tahoe Area voted to approve Measure S - the 4% Special Tax increase to the County’s Transient Occupancy Tax (TOT) rate in the unincorporated portion of the Tahoe Area. The additional revenue is dedicated solely to snow removal and maintenance of existing roads in the unincorporated portion of the Tahoe Area.
Government Code Sections 50075 through 50077.5 were enacted to earn voters' confidence and support of special taxes by demonstrating to the voters that local agencies spend these funds on the intended facilities and services. To accomplish this goal, Government Code Section 50075.1 requires that any local special tax measure, which is subject to voter approval and would provide for the imposition of a special tax by a local agency, shall provide accountability measures that include, but are not limited to, all of the following:
1. A statement indicating the specific purposes of the special tax.
2. A requirement that the proceeds be applied only to the specific purposes identified pursuant to Government Code Section 50075.1, subdivision (a).
3. The creation of an account into which the proceeds shall be deposited.
4. An annual report containing information regarding the use of proceeds pursuant to Government Code Section 50075.3.
The first two requirements of Government Code Section 50075.1 were fulfilled through the approval of Ordinance 5171, which amended Section 3.28.030 of Chapter 3.28 of Title 3 of the El Dorado County Ordinance Code. The third requirement was fulfilled with the establishment of special revenue fund 3670735. The fourth requirement, an annual report including the amount...
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