Full text of Measure B

ORDINANCE NO.  ______   

ORDINANCE AMENDING CHAPTER 4.24 OF THE SANTA CRUZ COUNTY CODE CONCERNING THE TRANSIENT OCCUPANCY TAX

The Board of Supervisors of Santa Cruz County ordains as follows:

SECTION I

Section 4.24.030 of the Santa Cruz County Code is hereby amended to read as follows:

4.24.030 Imposition—Amount.

For the privilege of occupancy in any transient occupancy facility that is a hotel, motel, inn, or similar commercial lodging facility, such transient is subject to and shall pay a tax in the amount of 12 percent of the rent charged. For the privilege of occupancy in any transient occupancy facility that is a vacation rental property, such transient is subject to and shall pay a tax in the amount of 14 percent of the rent charged. Such tax constitutes a debt owed by the transient to the County which is extinguished only by payment to the operator or to the County. The transient shall pay the tax to the operator of the transient occupancy facility at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient’s ceasing to occupy space in the transient occupancy facility. If for any reason the tax due is not paid to the operator of the transient occupancy facility, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator.

SECTION II

This ordinance shall take effect on January 1, 2023.