The City's transient occupancy tax is a general tax which means that the revenues it generates are to be used for general governmental purposes and cannot be restricted or pledged to a specific purpose.

The transient occupancy tax rate increase under Measure J applies only to hotels situated in the City of Santa Rosa. There is another measure on the same ballot with Measure J, which will be voted upon by all Sonoma County voters, including Santa Rosa City voters, and which would, if approved, increase the transient occupancy tax in the unincorporated areas of Sonoma County by 3 percent. The two measures are separate and a vote on one measure will not be counted as a vote on the other.

The transient occupancy tax increase under Measure J would be accomplished by the amendment of Section 328.020 of the Santa Rosa City Code. A copy of the ordinance amending Section 3-28.020 is included in the Voters Information pamphlet. The ordinance would be adopted and the tax increased if the majority of those voting on Measure J vote "yes." The tax increase would become effective on January 1, 2001.

s/ Ren» Auguste Chouteau, City Attorney

The Santa Rosa Press Democrat

• Hotel Measures go before voters

The County of Sonoma is also considering an increase to 12% for the unincorporated areas of the County. As a county resident you are asked to also vote on Measure H. Measure H only applies to hotels outside of the City limits and Measure J only applies to hotels within the city limits.

Measure J does not cost Santa Rosa residents any money and is only paid by visitors staying in our hotels and motels, but the funds it will raise will provide vital city services that we all need and enjoy. Vote Yes on Measure J.

SANTA ROSA CITY COUNCIL
s/ Janet Condron, Mayor
SANTA ROSA CONVENTION & VISITORS BUREAU,
s/ David Voss, Chairman
s/ Bill Carson, General Manager, Fountaingrove Inn

ORDINANCE OF THE COUNCIL OF THE CITY OF SANTA ROSA AMENDING SECTION 3-28.020 OF THE SANTA ROSA CITY CODE TO INCREASE THE CITY'S TRANSIENT OCCUPANCY TAX, A GENERAL TAX, TO TWELVE PERCENT

THE PEOPLE OF THE CITY OF SANTA ROSA DO ENACT AS FOLLOWS:

Section 1. Section 3-28.020 of the Santa Rosa City Code is amended to read as follows:

"3-28.020. Imposition.

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of twelve percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the City, which is extinguished only by payment to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If, for any reason, the tax due is not paid to the operator of the hotel, the Tax Collector may require that such tax be paid directly to the Tax Collector."

Section 2. General Tax. The Transient Occupancy Tax imposed by this ordinance is a general tax within the meaning of Government Code section 53721 and Article XIIIC of the California Constitution. The revenues generated by this tax are available for general governmental purposes and shall be deposited into the City's General Fund account(s). The revenues from this tax shall be available for appropriation by the Council of the City of Santa Rosa for any lawful expenditures. Nothing in this ordinance or in any other ordinance, resolution or policy of the City shall be construed as limiting, in any way, the amount or the objects of the appropriations and expenditures that can be made from the revenue of this tax nor be construed as creating a continuing appropriation.

Section 3. Severability. If any provision of this ordinance or its application to any person or circumstance is held invalid by a final decision of a court of competent jurisdiction, such decision shall not affect the remaining portions of this ordinance or its application to other persons and circumstances.

Section 4. Effective Date. This ordinance shall take effect after the vote thereon is declared by the Council of the City of Santa Rosa if a majority of the voters voting on the ordinance vote in favor of its adoption. The operative date of Section 1 of this ordinance shall be January 1, 2001. The provisions of Santa Rosa City Code section 3-28.020 which were in effect on November 7, 2000, shall remain in effect through December 31, 2000.

Section 5. Ordinance Number. If this ordinance is adopted, the City Clerk is authorized to insert a number thereon for identification purposes based on the numbering system for ordinances in use on the date the vote on the ordinance is declared by the Council of the City of Santa Rosa.