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TREASURER / TAX COLLECTOR - Treasurer/Tax Collector Parker Hunt
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Requested Action(s)
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a) ORDINANCE NO. 2135 - Amending Chapter 4.12 Transient Occupancy Tax, adopting Chapter 4.13 Short-Term Rental Permit of the Tehama County Code and adding a short-term rental permit fee
1) Waive the first reading
2) Accept the introduction
b) Request to set a public hearing on 5/21/24 at 10:00 a.m. to consider adoption of the proposed ordinance
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Financial Impact:
The ordinance would allow the Tehama County Tax Collector to better enforce County Code chapter 4.12 for Transient Occupancy Tax (TOT) by establishing a short-term rental permit. The short-term rental permit will allow for increased TOT collections with a positive impact to the general fund.
Background Information:
County code Chapter 4.12 governs Transient Occupancy Tax collection in Tehama County. Chapter 4.12 of the County code does not include sufficient enforcement mechanisms to collect TOT. Requiring short-term rental operators to hold a TOT permit will allow for a more efficient means to collect TOT owed and give the Tax Collector the sufficient means to enforce TOT collections. Adding Chapter 4.13 will give the Tax Collector sufficient tools to collect TOT by issuing a required TOT permit. This ordinance will also establish a fee to run the TOT permit program.
The ordinance will also strike any reference to the county license collector in favor of using the county tax collector to collect and enforce TOT.