Measure I: Measure I - City of Eureka Tax Measure

In plain language

Measure I would raise Eureka's hotel tax. This is called the transient occupancy tax. Guests pay it on stays of 30 days or less at hotels, motels, campgrounds, short-term vacation rentals, and similar places. The tax would go up by 2 percentage points, from 10% to 12% of the rent. The new rate would start January 1, 2027. It would last until Eureka voters change or end it. The money would go into the city's general fund. It could pay for city services such as police, fire, 911, street repair, parks, and health and mental health services. Because it is a general tax, it needs a simple majority to pass. It would have independent audits and oversight by a city finance advisory committee. A YES vote raises the tax to 12%. A NO vote means the tax is not raised.

Fiscal impact

Raises the hotel tax from 10% to 12% of rent, starting January 1, 2027, until ended by voters. Expected to bring in about $700,000 a year.

Impartial analysis

Measure I The following impartial analysis of the measure was prepared by the Eureka City Attorney: If adopted by the voters of the City of Eureka, this ballot measure would increase Eureka’s transient occupancy tax (TOT) by two percent (2%) of rent charged for stays of less than 30 days, up from ten percent (10%) currently , to a total of twelve percent (12%). These percentages are paid by the guests on top of the rent charged by the operator of an accommodation, including but not limited to hotels, motels, campgrounds, short-term vacation rentals, and similar facilities. The additional 2% tax would take effect on January 1, 2027. This type of tax is authorized by State Law and is paid by “transients,” defined in the Eureka Municipal Code as, “ Any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license, or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days.” The TOT, including the proposed 2% increase, is a general-purpose tax, meaning that all revenue from this tax will be deposited into the City’s General Fund. Accordingly, all revenues from this tax will be used by the City to maintain general City operations including police, fire, 911 emergency medical response, youth and senior services, business and economic development , street repair and road safety, community health and mental health services, homelessness prevention programs, parks and recreation, debt reduction, and other essential services impacted by tourism. Because this is a “general purpose tax,” it requires a simple-majority vote to pass. If approved by a majority of voters on November 3, 2026, the tax would take effect J anuary 1, 2027, and would remain in effect until amended or terminated by a majority of Eureka voters. The tax imposed by Measure I is estimated to generate approximately $700,000 per year , with independent audit ing required by State Law and oversight by the City’s Financial Advisory Committee. A “yes” vote is a vote to enact a 2% increase in the City’s Transient Occupancy Tax to take effect January 1, 2027. A “no” vote is a vote against the enactment of a 2% increase in the City’s Transient Occupancy Tax. /s/ Robert N. Black City Attorney City of Eureka

Official ballot arguments

Filed for the official voter guide by each side, printed as submitted.

The official arguments will appear here once both sides’ arguments are on file.