Title
Transient Occupancy Tax (TOT) Priorities Plan
End
FileID
File ID: 2026-00850
End
Location
Location: Citywide
End
Recommendation
Recommendation: Pass a Motion directing the City Manager to: 1) develop a TOT priorities plan for Council consideration and adoption that includes priority categories, evaluation criteria, scoring rubric and funding review process; 2) bring the TOT priorities plan annually to Council for review and adoption along with associated project rankings, and an update on the Community Center Fund performance, current obligations, and bonding capacity; and 3) develop a Community Center Fund reserve policy for Council consideration and adoption.
End
Contact
Contact: Megan Van Voorhis, Director, (916) 808-5979, mvanvoorhis@cityofsacramento.org, Department of Convention and Cultural Services
End
Presenter
Presenter: Megan Van Voorhis, Director, (916) 808-5979, mvanvoorhis@cityofsacramento.org, Department of Convention and Cultural Services
End
Attachments
Attachments:
1-Description/Analysis
2-TOT Priorities Presentation
End
Description/Analysis
IssueDetail
Issue Detail: The Transient Occupancy Tax (TOT) is a tax paid by guests staying 30 or fewer consecutive days at hotels, motels, inns, short-term rentals, and similar establishments within the City. Currently the tax is 12% of rent charged by the operator and has two components. The first component, a 2% tax, is a general tax that is placed directly into the City's General Fund and can be used for any governmental purposes. The second component, a 10% tax, is a special tax which is deposited into the Community Center Fund and, pursuant to City Code chapter 3.28, shall be used exclusively for:
1. Administration of the provisions of City Code 3.28;
2. Economic development projects to create local jobs;
3. Acquisition, construction, completion, operation, repair and maintenance of visitor-serving facilities that promote tourism, economic development, and ot...
Click here for full text