City Council

A. APPEAL OF THE TRANSIENT OCCUPANCY TAX CALCULATION BY\nCHAMPION MOTEL\nChampion Motel has exercised its right to appeal the decision of the Finance\nDirector’s determination of the amount of Transient Occupancy Tax (TOT) owed\nto the City for the quarters ending September 30, 2024, December 31, 2024 and\nMarch 31, 2025. Based on the Finance Director’s decision, the TOT liability for\nthe 3 delinquent quarters is $19,107.75 – 18 of the 20 units occupied at a daily\nrate of $33.33. If Champion Motel’s contention of only 8 of 20 units occupied,\nusing the same daily rate of $33.33, then the TOT liability for the 3 delinquent\nquarters will be $6,379.65, a difference of $12,728.09.\nCalifornia Environmental Quality Act (CEQA) Determination: Not a Project as\ndefined in Section 15378 of the State CEQA Guidelines.\nRecommended Action:\nStaff recommends that the City Council conduct the appeal by Champion Motel\nand determine whether to uphold the Finance Director’s determination, with\ncosts, modify it or grant the appeal and establish the Transient Occupancy Tax\ndebt at $6,379.65.