Information on Transient Occupancy Tax

Your one-stop resource for information about Measure G & the Transient Occupancy Tax

Measure G & the Transient Occupancy Tax

On November 6, 2018, Calaveras County voters will vote on Measure G, a ballot initiative that will increase the county's Transient Occupancy Tax (TOT) from 6% to 12%. This page will provide more information about the pros/cons of the measure & more information about Calaveras County's Transient Occupancy Tax.

What is Measure G?

Measure G proposes an increase to the Calaveras County Transient Occupancy Tax (TOT), or “Overnight Stay Tax”, from 6% to 12%. Calaveras County voters will be asked to vote on the ballot question:

CALAVERAS COUNTY ESSENTIAL SERVICES MEASURE. Shall the measure to maintain and improve essential Calaveras County services including emergency fire district response and protection, Sheriff’s patrols helping prevent thefts/burglaries, road/pothole repairs, attracting/retaining businesses and other County services and infrastructure by increasing the transient occupancy tax (paid only by hotel/motel/short-term rental guests) from 6% to 12%, providing approximately $600,000 annually until ended by voters, with audits, and all funds used locally, be adopted?

What is the Transient Occupancy Tax?

The Transient Occupancy Tax (also known as the Overnight Stay Tax) is a tax only on guests staying overnight at hotels, bed and breakfasts, inns, short-term vacation rentals, and similar overnight stay establishments in unincorporated Calaveras County.

What does Calaveras County currently use TOT revenue for?

Although the TOT revenue is discretionary, the Board of Supervisors has maintained how the TOT revenue is distributed, that is reviewed annually and is currently as follows:

  • 25% for fire districts;
  • 25% to the Calaveras County Sheriff;
  • 25% to the Calaveras County Public Works/road maintenance/repairs;
  • 25% to the Calaveras Visitors Bureau

The TOT is used to enhance emergency response programs and safety services, road improvements and repairs, and encourage tourism, agriculture, and economic development in the county by supporting the Calaveras Visitors Bureau.

What will the new TOT revenue from Measure G be used for?

The Board has expressed interest in continuing to use the estimated $600,000 thousand dollars in additional revenue for:

  • Maintenance and improvement of emergency fire district response and protection
  • Sheriff’s patrols helping prevent thefts/burglaries
  • Road/pothole repairs
  • Attracting/retaining businesses and visitors

Arguments in FAVOR of Measure G

  • Raising the TOT is a fair way to recover increased impacts and costs associated with visitors staying and traveling in the County
  • Measure G will not raise taxes for residents
  • The County’s TOT rate has been at a static 6% rate for 44 years. The surrounding counties of Tuolumne, Amador, Mariposa and El Dorado currently have a 10% TOT rate with the intention of raising them to 12%
  • Measure G keeps our tourism industry competitive while addressing its impacts

Arguments AGAINST Measure G

  • A higher TOT could make Calaveras County less attractive to visitors and tourists
  • This increase in the TOT will shift the tax burden to the hospitality and the tourism industry
  • The increase is a consequence of the county's decision to eliminate annual revenue from regulated cannabis

Additional FAQs on Measure G and the TOT

Q: WHAT PERCENTAGE OF THE VOTE IS NEEDED TO PASS THE MEASURE?

A: A simple majority of “Yes” votes.

Q: HOW MUCH WILL THE 12% TAX INCREASE GENERATE?

A: It is estimated that Calaveras County will generate over $600,000 thousand dollars in new funds per year. Last year, just over $600,000 thousand dollars of TOT funds were collected.

Q: WHEN WAS THE LAST TIME THE TOT WAS INCREASED?

A: The TOT rate was last increased from 4% to 6% in 1974.

Q: HOW DOES THE CURRENT TOT RATE COMPARE TO NEIGHBORING CITIES AND COUNTIES?

A: Calaveras County’s TOT rate is lower than the neighboring comparable counties and local cities.

Q: WHERE CAN I GET MORE INFORMATION ABOUT CALAVERAS COUNTY’S TOT?

A: Visit the County of Calaveras’s Transient Occupancy Tax website at https://www.gocalaveras.com/calaveras-tot-overview/