164766 / 54.0% Yes votes ...... 140405 / 46.0% No votes

See Also: Index of all Measures

Collection of this tax is authorized by the Legislature under Revenue and Taxation Code section 7280 and the inherent taxation powers of the county.

The tax would apply to fees for the occupancy of a room or other living space for thirty days or less in a hotel, motel or other lodging set forth in the measure; it would not apply to anyone occupying a room for more than thirty consecutive days. The tax would be collected by the party receiving payment for the room and shall then be remitted to the county tax collector.

Estimated revenues from such a tax would be approximately $770,000 annually. However, should the Castro Valley incorporation be approved by the voters at this election, the County's estimated revenues would decrease to $195,000 annu-ally. Although any funds collected are not legally limited to such use, existing County policy is to use such revenues to maintain or enhance services to the residents of the unincorporated areas of the County.

If Measure A is approved by a majority of county voters, the 10% Hotel and Lodging Tax will be effective January 1, 2003. If Measure Ais defeated, no Hotel and Lodging Tax will be collected and County funds and/or services provided to all areas of the County may be reduced.

s/RICHARD E. WINNIE County Counsel

Alameda Times-Star

• Oct 24 Measure A is room tax for unincorporated county sites; Proposal, to target 10 hotels, motels in Ashland, Castro Valley, Cherryland, would generate an estimated $770,000

Measure A will add a 10% assessment to the hotel/motel bills of people who stay, for less than 30 days, at hotels and motels located in unincorporated areas. Most cities throughout Alameda County, the state and the nation already charge this tax because they want visitors to pay their fair share for the "wear and tear" on city services and infrastructure. A YES vote on Measure A will ensure that Alameda County's unincorporated areas (areas outside the boundaries of any city, such as San Lorenzo, Ashland or Castro Valley) receive the same kind of revenue and support.

This is NOT a tax that residents will have to pay. But the estimated $770,000 raised annually by the assessment will help pay for essential County services (such as community policing, longer library hours and quality land use) that benefit us all.

A no vote on this Measure will mean that we lose an important revenue source that could help pay for public safety services and enhance public library services for thousands of Alameda County residents. We hope you'll agree with us and VOTE YES on MEASURE A.

(VOTERS PLEASE NOTE: This measure is NOT connected in any way to the item on the November ballot concerning the incorporation of Castro Valley. However, the amount of taxes collected within the unincorporated areas would drop to approximately $195,000, if that measure passes. That's because the new City of Castro Valley would assess and collect its own hotel occupancy tax.)

s/THOMAS J. ORLOFF District Attorney
s/CHARLES C. PLUMMER Sheriff/Coroner
s/NATE MILEY County Supervisor, District 4
s/ALICE LAI-BITKER County Supervisor, District 3
s/JOAN FONG President, Alameda County Library Foundation

Those who would tax us need to show prudent stewardship of all public property, real and personal, before asking for more money. Alameda County has. Each is profligate with real property.

Let's choose against extortion, being obliged from government agents' self-interested perfidy, to pay exorbitantly for essentials of housing!

Consider: Uncollected value on just one library's lot at market rate for a year is twice the amount sought by this tax!

Don't bite the bait of a fraud!

Exercise your sovereignty!

Move stereo quality into government!

Vote No on Measures A!

s/CLEAN AIR TRANSPORT SYSTEMS Regional & Interregional Developers By: Nancy Jewell Cross Chief Executive Officer

Reducing the gap between the rewards for labor and the cost of providing quality housing for everyone lies not so much in gathering gargantual sums to pay for land inflated four times what it is in the rest of the county in relation to compensation for labor, but in better thinking, even rejecting a proffered "quick and easy" way of fundraising # because in the long run it degrades us in community, is inconsistent with respecting each other in our human circumstance.

The Ordinance here proposed justifies taxing by describing the "occupying of a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel, or other lodging" for 30 days of less as a "privilege". Is sleeping on the streets likewise a privilege the county may tax? Is breathing, drinking clean water, a privilege, to be sold, and taxed when government agents want more?

Let's talk the talk of a human right to shelter, no less because it is temporary, whether the person has a home elsewhere or no home here or elsewhere. If we drive away shelter by raising the price by taxing those unlikely to have political voice here, we drive away the presence of people, jobs to service them, and send a message negativing attainment of affordable quality housing in particular.

Let's talk the talk of human dignity, human right to shelter; and walk the talk by voting NO to specially tax # raise the price of shelter, to those temporarily sheltered in our community!

(510) 792-8523
s/CLEAN AIR TRANSPORT SYSTEMS Regional & Interregional Developers, By: Nancy Jewell Cross Chief Executive Officer

Alameda County has been providing services to the poor for the past 150 years. Provision of such services is, in fact, an important purpose of County government. The County currently spends $22.5 million a year on direct services for the homeless, with over $3 million of that going for low-cost housing. We care about all of our citizens, particularly the less fortunate.

The only people subject to the Measure A assessment are those staying at hotels and motels in the unincorporated areas (outside the boundaries of any city, such as San Lorenzo, Ashland or Castro Valley) of the County. Measure A ensures that these visitors pay for their fair share of the County's services. But even they will not have to pay the tax after the first 30 days. That's the law.

A vote for Measure A will ensure that vital protection and library services remain intact. Its passage won't take anything away from the poor or lessen the millions of dollars now being spent on housing and other services for the indi-gent. Rather, its passage will help shore up the County's total resources, lessening the possibility of cuts in many of the social services now provided. Don't be fooled. VOTE YES ON MEASURE A.

s/THOMAS J. ORLOFF, District Attorney
s/CHARLES C. PLUMMER, Sheriff/Coroner
s/NATE MILEY, County Supervisor, District 4
s/ALICE LAI-BITKER, County Supervisor, District 3
s/JOAN FONG, President, Alameda County Library Foundation

SECTION I

1.00 Name The Name of this tax is the Hotel and Lodging Tax.

2.00 Authority for Tax. This tax is adopted pursuant to authority granted by the Legislature under Revenue and Taxation Code section 7280 and any inherent taxation powers that the County may have.

3.00 Jurisdiction of Tax. This tax applies only in unincorporated areas of the County of Alameda.

4.00 Incidence of Tax. This tax shall apply to the privilege of occupying a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel, or other lodging unless the occupancy is for more than thirty consecutive days. Notwithstanding the foregoing, for purposes of this tax, the following are not included in transactions subject to the tax:

A. the exercise of the right of an owner of a timeshare estate in a room or rooms in a "timeshare project" as that term is defined in section 11003.5 of the Business and Professions Code;

B. the exercise of the right of the owner or guest of the owner to occupy the room, rooms, or other real property in which the owner maintains that interest. The term "guest of that owner" means a person who (1) occupies real property accompanied by the owner of a time share estate in that real property or (2) exercises that owner's right of occupancy without payment of any compensation to the owner. The term "guest of that owner" specifically includes a person occupying a timeshare unit pursuant to any form of exchange program;

C. a patient's occupying a room, rooms, or other living space in a "health facility" as that term is defined in section 1250 of the Health and Safety Code;

D. occupying property that is exempt from property tax under article XIII, section 3 of the California Constitution or the Revenue and Taxation Code; E. occupying a camping site at a campground;

F. occupying a "mobile home" site at a "mobile home park," as those terms are defined in sections 798 et seq. of the Civil Code.

5.00 Rate of Tax. The tax shall be imposed at the rate of 10% of the cost of the rental of the room or rooms or living space subject to the tax.

6.00 Limitations on Tax. The tax shall not apply in any case where its application would be prohibited by the United States Constitution, the California Constitution, or the laws of the United States or the State of California.

7.00 Savings Clause. If any provision of this tax is deemed invalid by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.

8.00 Collection of the Tax. A. The tax shall be collected from the party liable for the tax by the party receiving payment for or otherwise providing the room or rooms or other living space. The tax shall be collected at the same time as the rent for the room or rooms or other living space and the amount of the tax shall be separately stated from the rent. The party responsible for collecting the tax shall then be responsible for remitting the tax to the tax collector, regardless of whether the tax actually was collected.

B. 1. The tax collector is hereby empowered to set up schedules for remittance of the taxes.

2. Any party responsible for remitting taxes who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of 25% of the tax in addition to the tax.

3. If the tax collector determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 50% of the amount of the tax shall be added thereto in addition to the penalties stated in subsection B.2. above.

4. In addition to the penalties imposed, any person required to remit taxes under this chapter who fails to do so timely shall pay interest at the rate of one per cent per month or fraction thereof on the amount of the tax, inclusive of pen-alties, from the date on which the remittance first became delinquent until paid.

5. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax required to be paid under this chapter.

C. Any tax, interest, or penalty required to be paid under this chapter shall be deemed a debt owed by the party responsible for collecting the tax to the county. Any such tax collected from such party which has not been remitted to the tax collector shall be deemed a debt owed to the county by the person required to collect and remit. Any person owing money to the county under the provisions of this chapter shall be liable to an action brought in the name of the county for recovery of such amount.

9.00 Registration. Anyone holding out a room or rooms or living space for rent that is subject to taxation under this chapter shall register with the Tax Collector by the later of (a) thirty days after the effective date of this ordinance and (b) the commence-ment of undertaking such business.

10.00 Records, Audits, and Deficiencies. A. It shall be the duty of every person required to collect and remit to the county the tax imposed by this chapter to keep and preserve for a period of three years, all records as may be necessary to determine the amount of such tax that he or she may have been liable for the remittance to the tax collector, which records the tax collector shall have the right to inspect such records during normal business hours and at such other times as may be reasonable.

B. If the tax collector determines that a tax has not been fully paid, the tax collector may issue a deficiency for the tax any time within three years of the filing of the return for the period relating to the deficient taxes. Where the tax collector is unable to obtain records necessary to determine exactly how much such a deficiency is, the tax collector is authorized to estimate the amount as best he or she can, and such estimation shall be presumed correct, subject to the ability of the party obligated to pay the deficiency to demonstrate a different amount. Such deficient taxes shall be subject to interest and penalties as described in this chapter.

C. If the tax collector adds a fraud penalty, the three year period for issuing a deficiency shall be extended to seven years.

11.00 Refunds. A. Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the tax collector under this chapter, it may be refunded as provided in this section. The party that paid the tax, interest, or penalty or that party's guardian, collector, or conservator must file a verified claim for refund as described below. No other person may file the claim on behalf of the party that paid the tax, interest, or penalty. B. No refund shall be paid under the provisions of this section unless the claimant established his right thereto by written records showing entitlement thereto.

C. The period for filing a claim for refund shall be six months from the time the tax, interest, or penalty was paid; provided, however, that in no event shall the period to file such claim expire prior to shortest period allowable for filing a tax refund claim under Title 1, Division 3.6, Part 3, Section 911.2 of the California Government Code or any successor provision, as amended from time to time. For purposes of this section, a claim shall be deemed to accrue on the date the tax was paid. Claims for refund shall be filed with the clerk of the board of supervisors on a form prescribed by the tax collector.

D. The auditor may refund so much of the amount claimed as the tax collector recommends. If the tax collector does not recommend a refund of the entire amount claimed, the clerk shall set the claim for a hearing before the hearing officer created pursuant to Chapter 2.116 of the Alameda County Administrative Code. The hearing officer may increase or decrease the amount of fees, taxes, penalties or interest consistent with the requirements of this ordinance.

E. Refunds under this section shall be entitled to interest from the date of payment to the date of refund at the county pool apportioned rate. For purposes of this subsection, "county pool apportioned rate" means the annualized rate of interest earned on the total amount of pooled idle funds from all accounts held by the county treasurer, in excess of the county treasurer's administrative costs with respect to that amount, as of June 30 of the preceding fiscal year for which the refund is calculated.

F. No lawsuit shall be commenced or maintained unless the person who paid the tax, interest, or penalty has filed a claim for refund pursuant to this section and pursued his right to a hearing as described above.

12.00 Authority of Tax Collector. The tax collector is hereby authorized to issue all rules, regulations necessary or desirable to interpret and carry out this ordinance, and to prescribe forms for the carrying out of this tax.

SECTION II

SECTION III

SECTION IV

Adopted by the Board of Supervisors of the County of Alameda, State of California on the 6th day of August 2002, by the following called vote:

AYES: Supervisors Carson, Lai-Bitker, Miley, Steele & President Haggerty - 5

NOES: None

EXCUSED: None

Approved as to form: CLAUDE KOLM

Deputy County