City of Azusa Transient Occupancy Tax (Hotel Tax) Increase, Measure A (March 2015)
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| Measure info Amount: Increase to 10% |
A transient occupancy tax (hotel tax) increase measure was on the ballot for Azusa voters in Los Angeles County, California, on March 3, 2015. It was approved.
Measure A authorized the city to increase its hotel tax from 7.5 percent to 10 percent.[1]
Generally, supporters of hotel tax increases proposed the tax as a way for the city or county to gain vital tax revenue without increasing taxes on residents, as a majority of hotel taxes are paid by visitors. They also proposed hotel taxes as a way for visitors to pay their fair share for such services as road maintenance, police and fire safety and civil services.
Opponents of hotel tax increases argued that additional taxes on hotels would discourage visitors from staying inside city or county limits, harming tourism and the economy in general.
Election results
| City of Azusa, Measure A | ||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
 Yes | 944 | 56.46% | ||
| No | 728 | 43.54% | ||
- Election results from Azusa City Elections Office
Text of measure
Ballot question
The question on the ballot:[1]
| “ |
Shall an ordinance amending the Azusa Municipal Code be YES adopted to increase the rate of the Transient Occupancy (Room) Tax from 7.5% to 10%, and to apply the Tax to all rent charged by hotel operators, including online travel companies, for the transient occupancy of any hotel room, to help maintain general City services such as police and fire protection, street operations and maintenance, and library, parks and recreation services?[2] |
” |
Impartial analysis
The following impartial analysis of Measure A was prepared by the office of the city attorney:[3]
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The City of Azusa currently imposes a transient occupancy tax (“TOT”), also generally known as a “room” tax, at the rate of seven and one-half percent (7.5%) of the rent paid by guests to occupy a room or other space in a hotel or other similar accommodation (referred to throughout this analysis as a “hotel”). This TOT is imposed upon paying guests of hotels within the City for occupying a room or other hotel space, for dwelling, lodging, or sleeping purposes, for a period of thirty (30) consecutive days or less. The passage of Measure “A” would amend the City’s Municipal Code as follows: • Increases the rate of TOT from seven and one-half percent (7.5%) to ten percent (10%) of the rent paid by guests to occupy a room or other space in a hotel. It is anticipated that this rate increase will generate an additional $75,000 for the City; • Clarifies that if a guest occupies a hotel for longer than 30 consecutive days, the TOT will apply to the first 30 days of hotel occupancy; • Includes online travel companies and other similar third parties as hotel “operators” for the purpose of collecting the City’s TOT from guests who purchase occupancy of a room or space in a hotel via the Internet, or by similar electronic means; • Clarifies that the taxable rent paid for a hotel room or space includes all rates and fees commonly charged for hotel occupancy, such as room rates, service charges, parking fees, retail markup, cancellation charges, and online booking fees; • Addresses “block reservation” arrangements by providing that the period of taxable occupancy is measured by the length of an individual guest’s stay, not the length of the “block reservation” or similar agreement entered into by the guest’s employer or agent; and • Includes certain clarifying amendments regarding exemptions from the TOT. Measure “A” is a general tax and may be used for any general governmental purpose of the City, such as fire, paramedic and police services; street operations and maintenance; and library, parks and recreation services. In order for the City to adopt the amendments to its Municipal Code described above, Measure “A” must be approved by a majority of the votes cast by the voters voting on the ballot proposition. A “yes” vote on Measure “A” will authorize the amendments to the City’s Municipal Code described above. A “no” vote on Measure “A” will prohibit the City from adopting the amendments to its Municipal Code as described above.[2] |
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| —Azusa City Attorney[3] | ||
See also
- Hotel taxes in California
- Local hotel tax on the ballot
- City tax on the ballot
- Los Angeles County, California ballot measures
- March 3, 2015 ballot measures in California
External links
Footnotes
- ↑ 1.0 1.1 Azusa City Elections Office website, “Ballot measure scheduled for election on March 3, 2015,” accessed January 7, 2015
- ↑ 2.0 2.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
- ↑ 3.0 3.1 Azusa City Elections Office website, "Sample Ballot for election on March 3, 2015," accessed January 12, 2015
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