Measure K: Transient Occupancy Tax

In plain language

Measure K would raise the City of Needles hotel tax, also called the transient occupancy tax. Guests pay it when they stay 30 days or less at hotels, motels, RV parks, short-term rentals or similar places. A YES vote raises the tax from 10% to 14% in steps. It would be 12% on January 1, 2027, 13% on January 1, 2029, and 14% on January 1, 2030. It is a general tax. The money could be used for any lawful city purpose. The tax would stay until changed or repealed. A NO vote keeps the tax at 10%.

Fiscal impact

The tax would rise from 10% to 12% in 2027, 13% in 2029 and 14% in 2030. The city estimates about $200,000 a year starting in 2027, $300,000 a year starting in 2029, and about $400,000 a year starting in 2030.

Impartial analysis

CITY OF NEEDLES CITY ATTORNEY’S IMPARTIAL ANALYSIS MEASURE ___ TRANSIENT OCCUPANCY TAX MEASURE Existing Law: The City Council of the City of Needles has placed Measure __ on the ballot for the November 3, 2026 General Municipal Election. Measure __ would amend sections 20-8, 20-9, and 20-10 of the Needles City Code to increase the City's transient occupancy tax ("TOT") from its current rate of ten percent (10%) to fourteen percent (14%) through a phased implementation. Effect of Measure on Existing Law: The City's transient occupancy tax is imposed on the rent charged for occupancy of hotels, motels, recreational vehicle parks, short-term residential rental units, and other lodging establishments within the City for stays of 30 days or less. Although hotel and lodging operators collect and remit the tax to the City, the tax is paid by the transient occupant rather than the property owner or operator. Currently, the City's transient occupancy tax rate is ten percent (10%). If approved by the voters, Measure __ would increase the tax rate in the following phases: -- Effective January 1, 2027, the tax rate would increase to twelve percent (12%); -- Effective January 1, 2029, the tax rate would increase to thirteen percent (13%); and -- Effective January 1, 2030, the tax rate would increase to fourteen percent (14%). The measure would also amend related provisions of the Needles City Code governing the monthly reporting and remittance of the tax by lodging operators and the calculation of penalties for delinquent reports and payments to reflect the applicable tax rate in effect at the time the tax is due. Measure __ would impose a general tax. Revenues generated by the measure would be deposited into the City's General Fund and may be used for any lawful municipal purpose as determined by the City Council through the annual budget process. The measure itself does not dedicate the additional revenues to any particular program, project, or service. If approved, the increased tax rates would apply beginning on the effective dates specified above and would remain in effect unless subsequently amended or repealed in accordance with applicable law. Based on current lodging activity, if approved, the City has determined that Measure ___ would generate approximately $200,000 annually beginning in 2027, $300,000 annually beginning in 2029, and approximately $400,000 annually upon full implementation beginning in 2030. Because Measure __ would enact a general tax, it requires approval by a majority of the voters voting on the measure to become effective. A "Yes" vote is a vote in favor of increasing the City's transient occupancy tax from ten percent (10%) to fourteen percent (14%) through phased increases beginning January 1, 2027. A "No" vote is a vote against the measure, and the transient occupancy tax would remain at ten percent (10%). The above statement is an impartial analysis of Measure __. If you desire a copy of the measure, please call the Office of the City Clerk at [phone number omitted], and a copy will be mailed at no cost to you. ____________________________________ Dated: _________________________ Lena Wade, Deputy City Attorney

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.