File #: 24-00752    Version:
Type: Administrative Item Status: Agenda Ready
File created: 6/28/2024 In control: BOARD OF SUPERVISORS
On agenda: 7/16/2024 Final action: 7/16/2024
Title: Consider recommendations regarding an Amendment to Section 32-21 of the County Code to include collection enforcement options for Transient Occupancy Taxes (TOT), as follows: a) Consider the adoption (Second Reading) of an Ordinance amending Chapter 32 - Taxation, Article II. Transients, Sec. 32-21 of the Santa Barbara County Code authorizing the Treasurer-Tax Collector to use specific actions to collect delinquent TOTs, penalties and interest; and b) Determine that the above action is not a project under the California Environmental Quality Act (CEQA) pursuant to Section 15378(b)(4) of the CEQA Guidelines because they consist of government fiscal or administrative activities which do not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment.
Sponsors: TREASURER-TAX COLLECTOR-PUBLIC ADMINISTRATOR
Attachments: 1. Board Letter, 2. Attachment 1 - Proposed County Code Sec 32-21 Changes, 3. Attachment 2 - TOT Ordinance Sec. 32-21 Proposed Ordinance, 4. Presentation, 5. Minute Order 7/9/2024, 6. Adopted Ordinance, 7. Minute Order 7/16/2024
Related files: 24-00624

Title

Consider recommendations regarding an Amendment to Section 32-21 of the County Code to include collection enforcement options for Transient Occupancy Taxes (TOT), as follows:

 

a) Consider the adoption (Second Reading) of an Ordinance amending Chapter 32 - Taxation, Article II. Transients, Sec. 32-21 of the Santa Barbara County Code authorizing the Treasurer-Tax Collector to use specific actions to collect delinquent TOTs, penalties and interest; and

 

b) Determine that the above action is not a project under the California Environmental Quality Act (CEQA) pursuant to Section 15378(b)(4) of the CEQA Guidelines because they consist of government fiscal or administrative activities which do not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment.