League of Women Voters of California Education Fund
	Santa Barbara County, CA November 4, 2014 Election
	Measure O2014 Transient Occupancy Tax Santa Barbara County Majority Approval Required Fail: 43947 / 41.83% Yes votes ...... 61110 / 58.17% No votes See Also: Index of all Measures

Arguments For Measure O2014	Arguments Against Measure O2014
Also known as the hotel tourist tax, the transient occupancy tax (TOT) is a tax paid by visitors to local hotels that in turn helps pay for services in Santa Barbara County. Measure O marks the first attempt to increase the county's TOT in 24 years and would allow the Board of Supervisors to quickly reinvest the money into programs like economic development and tourism promotion. Measure O funds would also provide a much needed boost in support for county priorities such as parks, roads, libraries, mental health services and public safety. Each decision made to determine where to spend the additional money would be completely transparent, easily accessible to the public, and would be subject to California's strict open meeting requirements. With cities such as Oakland, Garden Grove, San Francisco, Los Angeles and Anaheim imposing hotel taxes of 14% or more, Santa Barbara County would continue to thrive with a 12.5% TOT rate. While generating approximately $1.9 million in new revenue, Measure O would affect only defined hotel properties located within the unincorporated area of Santa Barbara County, which excludes the eight incorporated cities. Several cities within Santa Barbara County successfully passed their own TOT ballot measures in 2012. Measure O is a sensible proposal supported by many individuals and groups from all political perspectives, including Democrats, Republicans and Independents from across the county. Please join with us in supporting a modest tax increase to visitors that will have a significant positive impact on the quality of life for local residents and our economy. The undersigned proponent(s) or author(s) of the argument in favor of Ballot Measure O2014 at the Consolidated General Election for Santa Barbara County to be held on November 4, 2014, hereby state that such argument is true and correct to the best of his knowledge and belief. Board of Supervisors of the County of Santa Barbara /s/ Steve Lavagnino, Chair, on behalf of the Board of Supervisors, County of Santa Barbara Rebuttal to Arguments For California has the highest income tax in the nation, the highest state-wide sales tax, and the second highest gasoline tax. We are taxed enough. But Steve Lavagnino doesn't think so, or the three other supervisors who did not have the decency to sign their names to their argument in favor of the tax they proposed: Salud Carbajal, Doreen Farr, and Janet Wolf. They wanted it look like the whole Board of Supervisors is in favor, when actually Peter Adam strongly dissented. This is the same four who urged you to defeat Measure M, which assured county infrastructure would be maintained. They said if it passed, taxes would increase. What happened when it failed? First, they gave a raise to employee unions who bankrolled the campaign, then they proposed this new tax! This foursome thinks they have found a harmless tax you will approve. It's mainly on other people, they say. Everyone else is doing it, they say. And you should say "no." NO NEW TAXES. We want regulatory reform to encourage business and jobs. We want pension reform and public employee salaries that are in line with the private sector. And we are taxed enough. In 2010, Carbajal, Farr, and Wolfe tried to saddle you with another half-cent sales tax to fund the jail. They've forgotten that over 60% said "NO NEW TAXES!" Now Lavagnino has joined the tax and spend bandwagon. You need to say "NO" again, so they'll get the message, again. Vote "No" on Measure O. The undersigned authors of the rebuttal to the argument in favor of Ballot Measure O2014 at the Consolidated General Election for Santa Barbara County to be held on November 4, 2014 hereby state that such argument is true and correct to the best of their knowledge and belief. /s/ Victor D. Tognazzini, Farmer /s/ Gregory Gandrud, Chairman, Santa Barbara County Republican Party /s/ David R. Stockdale, Businessman /s/ Douglas J. MacKenzie, M.D.	Measure O is a tax increase of TWENTY-FIVE percent! We are already over-taxed. The County of Santa Barbara has failed to reign in excessive employee compensation and out-ofcontrol pensions. Well-run counties use performance-based budgeting but Santa Barbara County does not. There is very little accountability for our tax money. Astute hotel buyers look at how much tax they are paying before they book rooms and will take their business elsewhere. Rather than raise taxes, the county should reform regulations in order to be more friendly to business. Measure O is not good for Santa Barbara County because it: will set off another round of tax increases will force small "mom & pop" hotel operators out of business makes the tax rate higher in the unincorporated areas than in the cities RAISES the TAX but does not tell you where the TAX MONEY will go Vote NO on the deceptive and wasteful Measure O! The undersigned proponent(s) or author(s) of the argument against Ballot Measure O2014 at the Consolidated General Election for Santa Barbara County to be held on November 4, 2014, hereby state that such argument is true and correct to the best of their knowledge and belief. /s/ Peter Adam, Member, Board of Supervisors, Fourth District /s/ Gregory Gandrud, Chairman, Santa Barbara County Republican Party /s/ Douglas MacKenzie, M.D., Committee Member, Santa Barbara County Republican Party /s/ David R. Stockdale, businessman Rebuttal to Arguments Against Measure O is a modest increase from 10% to 12.5% that is paid by visitors to Santa Barbara County hotels, not local residents or business owners. At the County of Santa Barbara we are committed to maintaining a high level of service but are often times stretched thin as some of the highest cost programs are those that support tourism activities. With other nearby areas charging up to 15%, this measure will ensure that hotel tourists will pay their fair share while maintaining Santa Barbara County's competitive advantage as a vacation destination. With the $1.9 million in new revenues generated by Measure O, the Board of Supervisors can fund stated priorities like public safety, mental health, infrastructure and road maintenance in addition to economic development to help create jobs and more tourism revenue. Measure O impacts only those visitors staying at defined hotel properties in the unincorporated area of Santa Barbara County, but we believe it will positively benefit the entire county and its eight incorporated cities. Please join Supervisors Carbajal, Wolf, Farr and me in a diverse coalition that supports this measure which will have so many positive benefits for our community. The undersigned proponent(s) or author(s) of the rebuttal to the argument against Measure O2014 at the Consolidated General Election for Santa Barbara County to be held on November 4, 2014, hereby state that such argument is true and correct to the best of his knowledge and belief. Board of Supervisors of the County of Santa Barbara /s/ Steve Lavagnino, Chair, on behalf of the Board of Supervisors, County of Santa Barbara

Full Text of Measure O2014

FULL TEXT OF MEASURE O2014 ORDINANCE NO.4885 BOARD OF SUPERVISORS OF THE COUNTY OF SANTA BARBARA, STATE OF CALIFORNIA ORDINANCE AMENDING SECTION 32-12 OF THE SANTA BARBARA COUNTY CODE TO INCREASE THE TRANSIENT OCCUPANCY TAX RATE TO 12.5% THE BOARD OF SUPERVISORS OF THE COUNTY OF SANTA BARBARA ORDAINS AS FOLLOWS, subject to approval by the electorate: SECTION I: VOTER APPROVAL OF AMENDMENT TO SANTA BARBARA COUNTY CODE SECTION 32-12. Section 32-12 of the Santa Barbara County Code is hereby set forth for voter approval to read as follows: Sec. 32-12. Tax imposed on Transients; Rate; When payable For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 12.5% of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the County which is extinguished only by payment to the operator or to the County. The transient shall pay the tax 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 is not paid to the operator of the hotel, the County Tax Collector may require that such tax shall be paid directly to the County Tax Collector. The tax rate of 12.5% shall take effect beginning January 1, 2015. In the interim period between the November 4, 2014 election and January 1, 2015, for the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 10% of the rent charged by the operator. SECTION II: NATURE OF TAX. If approved by a majority of the electorate voting on the measure, the ordinance will increase the current transient occupancy tax rate to 12.5% of rent charged. The transient occupancy tax is a tax imposed upon transients for the privilege of occupying defined hotels located within the unincorporated territory of Santa Barbara County. The tax would be collected by hotel operators in the same manner as the current transient occupancy tax is collected. The collection of the tax from hotel operators would be administered by the Santa Barbara County Tax Collector as provided in Section 32 - 15 of the Santa Barbara County Code. SECTION III: GENERAL TAX. The transient occupancy tax imposed by this ordinance is a general tax within the meaning of Government Code Section 53721 and Article XIII C, Section I (a) of the California Constitution. The revenue generated by this general tax is available for general governmental purposes. To that end, the Auditor- Controller is instructed to deposit the revenue from the tax into the County General Fund and to include his estimate of the revenue from this general tax, together with his estimates of other revenue sources, in the tabulation that he is annually required to prepare by Government Code Section 29060. The revenue from this general tax shall be made available to the Board of Supervisors for annual appropriation in the County's budget for any lawful expenditure. Nothing in this ordinance nor in any other ordinance, advisory measure, resolution, or policy 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 the tax nor be construed as creating a continuing appropriation. SECTION IV: EFFECT. Voter approval of this ordinance shall have the effect of increasing the transient occupancy tax. SECTION V: COMPLIANCE WITH THE CALIFORNIA ENVIRONMENTAL QUALITY ACT (CEQA). Pursuant to CEQA Guidelines Section 15378(b)(4), adoption of this tax increase ordinance as a government funding mechanism is not a project subject to the requirements of CEQA. Prior to commencement of any project that may result from the expenditure of revenues from this tax increase, any necessary environmental review required by CEQA shall be completed. SECTION VI: SEVERABILITY. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. SECTION VII: ELECTION. An election shall be held on November 4, 2014, on the issue of increasing the current transient occupancy tax rate to 12.5% of rent charged. If the measure is defeated, the transient occupancy tax will remain at the existing transient occupancy tax rate of 10% of rent charged. SECTION VIII: EFFECTIVE DATE. This ordinance shall take effect immediately upon its adoption by a majority of the electorate voting on the ordinance at the November 4, 2014 general election.