Measure X: YOLO COUNTY UNINCORPORATED AREA HOTEL TAX

In plain language

Measure X would raise the hotel tax in unincorporated Yolo County (areas outside cities). This tax is paid only by guests who stay in a hotel, lodging, or short-term rental. A YES vote raises the tax from 8% to 12% of the rent charged, to help pay for health and human service programs, public safety, and emergency preparedness. A NO vote keeps the tax at 8%.

Fiscal impact

The tax would rise from 8% to 12% of room rent and bring in about $250,000 more per year until voters end it.

Impartial analysis

COUNTY OF YOLO County Counsel’s Impartial Analysis of Measure X A transient occupancy tax (“TOT”) is a tax on the privilege of occupying a room or other living space in a hotel, motel, vacation rental, or other similar lodging for up to 30 days. The TOT is based on the total rent charged to the lodging guest (transient). The TOT is paid by the lodging guest. Measure X asks whether the TOT rate in the unincorporated areas of Yolo County should be increased from 8% to 12% of the total rent charged. If Measure X is approved, Ordinance No. 1585 would be adopted and the TOT rate would increase to 12%, effective January 1, 2027, on short-term lodging stays of 30 days or less within the unincorporated areas of Yolo County. For example, if a hotel in the unincorporated area of Yolo County charges a guest $100 per night, the TOT charged would increase from $108 per night to $112 per night. If approved, Measure X will only increase the TOT charged for short-term lodging stays in the unincorporated areas of the County. TOT rates charged in the incorporated cities of Davis, Woodland, West Sacramento, and Winters would not change. Ordinance No. 1585 also includes additional proposed changes to the County’s TOT ordinance, including changes to clarify the definition of “rent” as the total of all consideration charged to the guest for the short-term occupancy, including the room rate, service charges, retail markup charges, commission, processing fees, cleaning fees, resort fees, pet fees, and online booking fees. Ordinance No. 1585 also includes other changes, such as a change to the definition of a “hotel” subject to TOT, to clarify that it includes short-term rentals, vacation rentals, guest rooms, and camping sites, except to the extent exempted by State law. Measure X was placed on the ballot by a unanimous vote of the Yolo County Board of Supervisors. TOT general tax revenues generated by Measure X would be placed into the County General Fund and would be available for appropriation through the County’s annual budget for any lawful expenditure. Such expenditures, as identified in the Measure, may include maintaining health and human service program levels, enhancing public safety, and supporting emergency preparedness projects. • A “yes” vote on Measure X approves Ordinance No. 1585 and the proposed increase in the TOT from 8% to 12%. • A “no” vote on Measure X is a vote against authorizing the proposed changes in Ordinance No. 1585 and the TOT rate would remain at 8%. The Measure passes if it is approved by a simple majority of the qualified electors voting on the Measure. The electors entitled to vote on Measure X are qualified electors residing within Yolo County, including its incorporated and unincorporated areas. The above statement is an impartial analysis of Measure X. The full measure (proposed Ordinance No. 1585) is also printed in the sample ballot. /s/ Philip J. Pogledich County Counsel, County of Yolo

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.