Measure G: City of Scotts Valley Transient Occupancy Tax Increase

In plain language

Measure G would raise the hotel tax in the City of Scotts Valley, which is known as the transient occupancy tax, from 11% to 13%. Hotel and motel guests who stay fewer than 30 days in a row pay this tax on their room rent. For example, a guest in a $100 room now pays $11 a night in tax, and under Measure G that guest would pay $13. All of this tax money goes into the city's general fund. It pays for city services such as police, recreation, park maintenance, and street repair. Because it is a general tax, it needs a simple majority vote to pass. A YES vote raises the tax to 13%. A NO vote leaves the tax unchanged at 11%.

Fiscal impact

Raises the hotel tax from 11% to 13% of room rent, which is from $11 to $13 a night on a $100 room. The official materials do not give a revenue estimate or an end date.

Impartial analysis

IMPARTIAL ANALYSIS BY CITY ATTORNEY MEASURE G City of Scotts Valley Transient Occupancy Tax Increase This ballot measure, if adopted by City voters, would amend the Scotts Valley Municipal Code by raising the T ransient Occupancy Tax (TOT) rate from the current rate of 11 percent to 1 3 percent. The T ransient Occupancy Tax is a tax paid by hotel and motel guests who spend fewer than 30 consecutive days in a hotel or motel in the City. The tax is on the room rent paid. For example, a hotel guest currently pays $11 tax per night on a $100 hotel room. If the ballot measure is adopted, the hotel guest would pay $13 tax per night on a $100 hotel room. All of the City's transient occupancy tax revenue is deposited into the City's General Fund and used to pay for City operations and programs , including police services, recreation, park maintenance, the repair of streets and roads, and other essential City services. This ballot measure therefore proposes a "general purpose tax" rather than a "special purpose tax" and requires a simple majority vote for adoption. Since many of the City's hotel/motel guests are non-City residents who are tourists or City visitors, much of the increased tax revenue generated by this measure, if adopted by the voters, would be paid by non-City residents. The tax revenue will underwrite the costs of providing municipal services to local visitors and City residents. A “Yes” vote will increase the tax from 11 % to 13%. A “No” vote will leave the tax unchanged. This ballot measure has been placed on the ballot by the Scotts Valley City Council. _______________________ Kirsten Powell City Attorney City of Scotts Valley Kirsten Powell (Aug 12, 2026 13:16:44 GMT) Kirsten Powell Measure G Impartial Analysis 2026 Final Audit Report 2026-08-12 Created: 2026-08-11 By: Cathie Simonovich (csimonovich@scottsvalley.gov) Status: Signed Transaction ID: CBJCHBCAABAA-j2c7i0ssfVuJrQWMDLTKqx7XgEflg8a "Measure G Impartial Analysis 2026" History Document created by Cathie Simonovich (csimonovich@scottsvalley.gov) 2026-08-11 - 8:22:58 PM GMT Document emailed to kpowell@scottsvalley.gov for signature 2026-08-11 - 8:23:18 PM GMT Email viewed by kpowell@scottsvalley.gov 2026-08-12 - 12:44:20 PM GMT Signer kpowell@scottsvalley.gov entered name at signing as Kirsten Powell 2026-08-12 - 1:16:42 PM GMT Document e-signed by Kirsten Powell (kpowell@scottsvalley.gov) Signature Date: 2026-08-12 - 1:16:44 PM GMT - Time Source: server - Signature Appearance Selected: MOBILE_TYPE Agreement completed. 2026-08-12 - 1:16:44 PM GMT

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.