West County, California, Measure B, Emergency Medical and Rescue Services and Education Hotel Tax (March 2021)

Sonoma County Measure B
Election date March 2, 2021
Topic Local hotel tax and County tax
Status d Defeated
Type Referral	Origin Lawmakers

West County Transient Occupancy Tax Area Measure B was on the ballot as a referral in West County Transient Occupancy Tax Area on March 2, 2021. It was defeated.

A "yes" vote supported authorizing an additional 4% hotel tax in West County for hotels and short-term rentals with revenue dedicated to paramedic emergency medical and rescue services provided by local fire agencies, and West County schools and education; increasing the total hotel tax in West County from 12% to 16%, and generating an estimated $2,700,000 per year.

A "no" vote opposed authorizing an additional 4% hotel tax in West County for hotels and short-term rentals with revenue dedicated to paramedic emergency medical and rescue services provided by local fire agencies, and West County schools and education; thereby leaving the existing total hotel tax in West County at 12%.

Registered voters in the West Sonoma County Union High School and Bodega Bay Fire Protection Districts were eligible to vote on Measure B. If Measure B was approved, it would have created a new tax area in only the unincorporated areas of the West Sonoma County Union High School and Bodega Bay Fire Protection Districts.

A two-thirds (66.67%) vote was required for the approval of Measure B.

Election results

West County Transient Occupancy Tax Area Measure B
Result		Votes	Percentage
Yes		10,454	62.38%
No		6,305	37.62%

Results are officially certified.

Source

Text of measure

Ballot title

The ballot title for Measure B was as follows:

“

To address tourism impacts on West County communities and paid only by guests, shall the measure be adopted to add an additional 4% transient occupancy tax in West County for hotels and short-term rentals, to support sustainable paramedic emergency medical and rescue services provided by local fire agencies, and to support West County schools and education, raising approximately $2.7 million annually, with all funds exclusively used for West County, effective until amended/repealed?

”

Full Text

The full text of this measure is available here.

Analysis

The following impartial analysis was prepared by the Sonoma County Counsel:

“

Measure B asks voters whether the County should enact a new special transient occupancy tax to address tourism in the West County Transient Occupancy Tax Area. The proposed tax would be assessed on persons occupying lodging for a period of thirty consecutive days or less. The tax applies to various types of lodging, including vacation rentals, hotels, motels, inns, and other lodging. The tax would be collected by the lodging operator and remitted to the Sonoma County Tax Collector in the same manner as the existing countywide transient occupancy tax. California law authorizes the County, upon a 2/3 vote of the electorate, to levy a special tax. Additionally, California Revenue and Taxation Code authorizes the County to levy a tax on guests for the privilege of occupying temporary lodging located in the unincorporated area of the County. Measure B would impose a special transient occupancy tax of four percent (4%) of the rate charged for lodging in the unincorporated area of Sonoma County within the West County Transient Occupancy Tax Area. The proposed special tax would be in addition to the 12% general transient occupancy tax applicable to the entire unincorporated area in the County of Sonoma for such lodgings. The proposed tax would apply to visitors at hotels, motels, inns, bed and breakfasts, vacation rentals, and other lodgings, as defined in Measure B, for the privilege of occupying a room or rooms in the West County Transient Occupancy Tax Area. Measure B defines the West County Transient Occupancy Tax Area as the unincorporated area of west Sonoma County encompassed within the combined area of the Bodega Bay Fire Protection District and the West Sonoma County Unified High School District. The purpose of the special tax is to address visitor impacts on communities within the West County Transient Occupancy Tax Area by enhancing paramedic emergency medical and rescue services and encouraging consolidation of local fire agencies and by providing funding to support and sustain educational facilities and programs for rural students as regional unification efforts move forward. The proceeds of the tax are estimated to be approximately $2,700,000 annually, and all funds must be used exclusively for the West County Transient Occupancy Tax Area. One-half of the tax proceeds shall be allocated to support public paramedic emergency medical and rescue services and the consolidation of local fire agencies in the West County Transient Occupancy Tax Area. The remaining half of the revenues shall be allocated to support and sustain educational facilities and programs for rural students as regional unification efforts move forward, as more fully set forth in Measure B. Additionally, the Board of Supervisors will establish and Education Advisory Committee to provide recommendations to the County on how the educational portion of the West County Transient Occupancy Tax should be allocated. Measure B establishing the West County Transient Occupancy Tax Area and imposing the special tax will become effective only if approved by two-thirds of those voting on the measure. A “yes” vote on Measure B will authorize the County to create the West County Transient Occupancy Tax Area and impose the special transient occupancy tax as described above, and the new tax would take effect on July 1, 2021. A “no” vote will not authorize the County to create the special tax. The Sonoma County Board of Supervisors placed Measure B on the ballot for voter approval.

”

Support

If you know of endorsements or arguments that should be posted here, email editor@ballotpedia.org.

Tax Tourists Fairly, Yes on Measure B led the campaign in favor of a "yes" vote on Measure B.

Supporters

The following individuals signed the official argument in favor of a "yes" vote on the measure:

• Lynda Hopkins , Fifth District County Supervisor
• Herman J. Hernandez, Real Estate Broker
• Una J. M. Glass, City of Sebastopol Mayor
• Kellie Noe, West County High School Trustee
• Justin Fox, Bodega Bay Professional Firefighters Chapter President

Organizations

• Bodega Bay Professional Firefighters
• Tax Tourists Fairly, Yes on Measure B

Arguments

The following argument was submitted in favor of Measure B:

“

It’s time for tourists to pay their fair share. We appreciate and value the economic benefits of tourism. However, the influx of tourists has created a substantial burden on first responders. Currently, local taxpayers subsidize fire and rescue services, but tourists continue to monopolize our first responders’ time. The community now faces a risky situation where local residents may not have access to critical ambulance and rescue services when needed. Vacation rentals have also contributed to our housing crisis, which has impacted the ability of families to live in West County. This has led to the loss of critical educational programs and the potential closure of schools like El Molino High School, creating hardships for students and families in this vast high school district of 325 square miles. As community leaders who have searched for years for solutions, we believe Measure B is the best way to address both longstanding concerns and current emergencies. Measure B will raise approximately $2.7 million annually, exclusively for use in West County to support sustainable paramedic emergency medical and rescue services, and West County education needs. Raising funds from visitors fairly benefits both tourists and the local community. Measure B ensures local paramedic ambulance services will continue to be able serve locals as well as visitors, and that no paramedic positions will be cut. It could stop the closure of a high school and maintain shop, culinary, technology and other career education programs, as well as music, arts, drama and electives essential for our student’s education. West County K-12 schools would be eligible for the funds dedicated to education. Measure B supports thoughtful, planned unification of small government districts to save taxpayers money through increased efficiency. Voting yes not only stops our immediate crises but supports good governance and long term sustainability. Vote Yes on Measure B!

”

Opposition

If you know of endorsements or arguments that should be posted here, email editor@ballotpedia.org.

Save Sonoma Jobs led the campaign in favor of a "no" vote on Measure B.

Supporters

The following individuals signed the official argument in favor of a "no" vote on the measure:

• Dan Drummond, Executive Director Sonoma County Taxpayers Association

Organizations

• Sonoma County Taxpayers Association
• Save Sonoma Jobs

Arguments

The following argument was submitted in opposition to Measure B:

“

Had the Board of Supervisors left Measure B in its original form, we likely would not have opposed it. But a rushed last minute change by the Board gives us reason for pause. As originally drafted, Measure B, a tax on overnight lodging, would have raised money to help beleaguered west county fire and paramedic services. Since visitors account for a disproportionate amount of emergency service calls, it makes sense that they should help pay for those services. But a month before the ballot filing deadline, the equally beleaguered West Sonoma County High School District proposed for consideration the consolidation of El Molino and Analy High Schools to help reduce some if its expenses. With the deadline bearing down and El Molino supporters rapidly organizing to oppose consolidation, the Board of Supervisors in a split and hasty decision added the high school district to the measure as a 50% beneficiary. The high school district has faced declining enrollment issues for years as housing prices drive young families from the area. Declining enrollment in turn means declining revenue as state funding is largely determined by enrollment levels. The district now finds itself saddled with the expense of maintaining more facilities than it needs. Facing an annual deficit of nearly $2 million dollars, consolidating some of its underused facilities was an appropriate topic for discussion. In its current form, Measure B diverts half of its proceeds away from fire and paramedic services while funneling them instead to the high school district. The declining enrollment problem doesn’t go away and the consolidation decision is kicked down the road a couple years. Meanwhile, millions of tax dollars will be wasted propping up the struggling school district. It’s your money. We recommend a No vote on Measure B.

”

Path to the ballot

See also: Laws governing local ballot measures in California

This measure was put on the ballot by the Sonoma County Board of Supervisors on November 30, 2020, in a unanimous vote.

See also

Local measures

• Local measures in 2021
• Local hotel tax ballot measures
• County tax ballot measures
• Sonoma County measures

California

• March 2, 2021 measures in California
• Local ballot measures, California
• Sonoma County, California

News and analysis

• State and local preemption conflicts
• Measures advancing national agendas

External links

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