Measure K: Investing in Our Community
San Bernardino County is dedicated to providing essential services and maintaining a high quality of life for its 2.2 million residents. To continue this commitment, we are exploring a TOT increase to 11% through Measure K on the November 5, 2024 ballot. Learn all about this measure by exploring the sections below.
![Sign that says "Route 66 Motel"](https://main.sbcounty.gov/wp-content/uploads/sites/80/2024/08/Route66-Hotel-1024x683.jpg?x49135)
What is a TOT?
A TOT, also known as a “hotel tax” or “bed tax,” is authorized under California’s Revenue and Taxation Code section 7280 as an additional source of non-property tax revenue to local governments.
About TOT
The TOT is paid only on temporary lodging at hotels, motels, inns, and other places in the county’s unincorporated areas. Individuals pay these taxes when renting a room, bed, or additional space, for less than 30 days.
Why is the County considering an increase to the TOT?
San Bernardino County provides a variety of community services to our nearly 2.2 million residents, making it a great place to live, raise a family, work, and prosper. Additionally, the County maintains over 2,500 miles of streets and roads, which require ongoing repair and maintenance. If we don’t take care of these issues now, they will be more expensive to address in the future.
With a wide array of natural beauty and cultural sites, San Bernardino County welcomes millions of visitors annually. However, the transient occupancy taxes these people currently pay do not cover the costs of public safety and infrastructure services they use.
Additionally, with the increase in short-term vacation rentals, more resources are needed to monitor these rental properties, respond to complaints, enforce regulations, and crack down on repeat offenders.
TOT Revenue Use
If Measure K passes, the new tax rate will be 11%, which is expected to provide approximately an additional estimated $9.4 million for general government use such as:
![Road Work Ahead Sign](https://main.sbcounty.gov/wp-content/uploads/sites/80/2024/08/RoadWork-1024x683.jpg?x49135)
Repairing and maintaining local streets, roads, and sidewalks
![Tree filled park](https://main.sbcounty.gov/wp-content/uploads/sites/80/2024/08/sb-park-1024x768.jpg?x49135)
Keeping public parks and buildings safe and clean
![A homeless tent](https://main.sbcounty.gov/wp-content/uploads/sites/80/2024/08/Homelessness-1024x576.jpg?x49135)
Addressing homelessness
![A building on fire](https://main.sbcounty.gov/wp-content/uploads/sites/80/2024/08/fire.jpg?x49135)
Providing wildfire prevention and improving paramedic and 911 emergency response times
Fiscal Accountability
All TOT funds will continue to be audited as part of the County’s external independent financial audit, which ensures that the County remains accountable for managing and spending the funds. Transparency is an important commitment in the utilization of these funds.
Regional Comparison
Currently, San Bernardino County has one of the lowest TOT rates in the region. Now is the time to consider increasing the TOT for individuals who use services. The TOT is paid only by individuals who stay at hotels and short-term rentals in the county’s unincorporated areas.
County | Current TOT Rate |
---|---|
Inyo | 12% |
Los Angeles | 12% |
Riverside | 10% |
San Bernardino | 7% |
City | Current TOT Rate |
---|---|
Inglewood | 15.5% |
Santa Monica | 14% |
Palm Springs | 13.5% |
Barstow | 12.5% |
FAQs
Additional Resources
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