Legislation Details

File #: 26-00636    Version: 1
Type: Departmental Agenda Status: Agenda Ready
File created: 6/26/2026 In control: BOARD OF SUPERVISORS
On agenda: 7/7/2026 Final action:
Title: HEARING - Consider recommendations regarding Jeremy and Megan Raff's Appeal of the Treasurer-Tax Collector's Transient Occupancy Tax Final Audit Determination, as follows: (EST. TIME: 45 MIN.) a) Consider an appeal of the Treasurer-Tax Collector's Transient Occupancy Tax final audit determination for Jeremy and Megan Raff. The appeal was filed by Jeremy and Megan Raff; and b) Consider taking the following actions: i) Conduct a hearing to consider the appeal of the final determination of Transient Occupancy Tax, interest and penalties assessed by the Treasurer-Tax Collector on Jeremy and Megan Raff in the amount of $65,840.11; ii) Uphold the Treasurer-Tax Collector's final determination and deny the appeal request for the waiver or meaningful reduction of Transient Occupancy Tax, penalties and interest totaling $65,840.11; iii) Deny the appeal request for a payment plan arrangement; iv) Adopt the findings proposed by the Treasurer-Tax Collector; and v) Determine that the above ...
Sponsors: TREASURER-TAX COLLECTOR-PUBLIC ADMINISTRATOR
Attachments: 1. Board Letter, 2. Attachment A – Jeremy and Megan Raff’s request for appeal hearing with the Board of Supervisors, 3. Attachment B – Jeremy and Megan Raff Proposed Findings of the County of Santa Barbara Board of Supervisors, 4. Attachment C – Santa Barbara County Code Chapter 32, Article II, 5. Public Comment - Group 1, 6. Public Comment - Group 2, 7. Presentation
Related files: 26-00564
Date Action ByActionResultAction DetailsMeeting DetailsVideo
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Title

HEARING - Consider recommendations regarding Jeremy and Megan Raff’s Appeal of the Treasurer-Tax Collector’s Transient Occupancy Tax Final Audit Determination, as follows: (EST. TIME: 45 MIN.)

 

a) Consider an appeal of the Treasurer-Tax Collector’s Transient Occupancy Tax final audit determination for Jeremy and Megan Raff. The appeal was filed by Jeremy and Megan Raff; and

 

b) Consider taking the following actions:

 

i) Conduct a hearing to consider the appeal of the final determination of Transient Occupancy Tax, interest and penalties assessed by the Treasurer-Tax Collector on Jeremy and Megan Raff in the amount of $65,840.11;

 

ii) Uphold the Treasurer-Tax Collector's final determination and deny the appeal request for the waiver or meaningful reduction of Transient Occupancy Tax, penalties and interest totaling $65,840.11;

 

iii) Deny the appeal request for a payment plan arrangement;

 

iv) Adopt the findings proposed by the Treasurer-Tax Collector; and

 

v) Determine that the above actions involve government funding mechanisms and/or fiscal activities and are not a project under the California Environmental Quality Act (CEQA), pursuant to Section 15378(b)(4) of the CEQA Guidelines.

 

COUNTY EXECUTIVE OFFICER’S RECOMMENDATION: POLICY