Ordinance 3336CITY OF ALAMEDA ORDINANCE NO. 3336
New Series
AMENDING THE ALAMEDA MUNICIPAL CODE BY
AMENDING SECTION 3-61.3 (TAX IMPOSED) OF SECTION
3-61 (TRANSIENT OCCUPANCY TAX) OF DIVISION IX
(TAXES) OF DIVISION IX (TAXES) OF ARTICLE II
(TAXATION) OF CHAPTER III (FINANCE AND TAXATION)
INCREASING THE TRANSIENT OCCUPANCY TAX FROM
TEN PERCENT (10%) TO FOURTEEN PERCENT (14%)
WHEREAS, the City of Alameda provides excellent community services and
maintains a strong quality of life for local residents; and
WHEREAS, the City of Alameda's Transient Occupancy Tax (TOT) paid by hotel,
motel and short-term rental guests staying in Alameda is currently at a lower rate than
neighboring cities and the City Council believes the TOT should be increased to a rate
similar to neighboring cities to provide locally -controlled revenue for local uses; and
WHEREAS, if enacted, a local measure would provide funding to support city
services and infrastructure including maintaining 9-1-1 emergency response times,
supporting fire, paramedic and police services, repairing potholes and deteriorating
streets and maintaining clean and safe parks and beaches; and
WHEREAS, all money raised by the measure would be used to fund local services
and infrastructure in Alameda and could not be taken away by the State; and
WHEREAS, a clear system of accountability would be required including annual
independent audits and public disclosure of spending; and
WHEREAS, in order to maintain the City's financial stability and protect general
city services, the City Council is placing a 4% increase in the City's TOT ("Measure") on
the ballot at the statewide general election on November 8, 2022, bringing the total TOT
from 10% to 14%.
NOW, THEREFORE, BE IT ORDAINED by the People of the City of Alameda and
the City Council of the City of Alameda that:
Section 1. Ordinance.
The Alameda Municipal Code is hereby amended to revise Section 3-61.3 (Tax Imposed)
of Section 3-61 (Transient Occupancy Tax) of Division IX (Taxes) of Article II (Taxation)
of Chapter III (Finance and Taxation) to read as follows:
3-61 TRANSIENT OCCUPANCY TAX
3-61.3 - Tax Imposed.
For the privilege of occupancy in any hotel, each transient is subject to
and shall pay a tax in the amount of fourteen (14%) 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 or to the
City 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 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 Administrator may require that
such tax shall be paid directly to the Tax Administrator. In the event that
the Transient Occupancy Tax is not paid, prior to becoming delinquent, a
penalty of ten (10%) percent on the unpaid tax or a portion thereof, shall
be assessed. In the event a portion of the tax is unpaid prior to becoming
delinquent, the penalty shall only accrue as to the portion remaining
unpaid. An additional penalty of fifteen (15%) percent shall accrue if the
tax remains unpaid on the 90th day following the date of the original
delinquency. Interest shall accrue at the rate of one and one-half of one
(1'/z%) percent a month, or fraction thereof, on the amount of tax, exclusive
of penalties, from the date the tax becomes delinquent to the date of
payment. Interest and penalty shall become part of the tax.
Section 2. Environmental Compliance.
The tax approved by this Ordinance is not a project for the purposes of the California
Environmental Quality Act (CEQA), pursuant to Guidelines Section 15378(b)(4), which
states that a project does not include the creation of government funding mechanisms or
government fiscal activities which do not involve any commitment to any specific project
which may result in a potentially significant physical impact on the environment.
Accordingly, no CEQA review is required.
Section 3. 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 4. Effective Date.
This ordinance relates to the levy and collection of taxation and shall take effect without
second reading in accordance with City Charter Section 3-12, except that in accordance
with applicable laws, no tax imposed by this Ordinance shall take effect unless this
Ordinance is adopted by the electorate at an election to be held on November 8, 2022.
APPROVED by the following vote of the People of the City of Alameda on
November 8, 2022:
YESES: 16,942
NOES: 11,631
ADOPTED by Declaration of the vote of the November 8, 2022 election by the City
Council of the City of Alameda on this 20th day of December 2022.
Presiding Ofificer of the Council
Attest:
Lara Weisiger, City Clerk
City of Alameda
I, the undersigned, hereby certify that the City Council regularly adopted and
passed Resolution No. 16019 declaring the results of the November 8, 2022 election in
regular meeting assembled on the 20th day of December 2022, by the following vote to
wit:
AYES: Councilmembers Daysog, Herrera Spencer, Knox White,
Vella and Mayor Ezzy Ashcraft — 5.
NOES: None.
ABSENT: None.
ABSTENTIONS: None.
IN WITNESS, WHEREOF, I have hereunto set my hand and affixed the official
seal of said City this 21st day of December 2022.
Lara Weisiger, City Clerk
City of Alameda
Approved as to Form:
Yibi`n Shen, City Attorney
City of Alameda