DATE: April 7, 2026
TO: Board of Supervisors
SUBMITTED BY: Paul Nerland, County Administrative Officer
SUBJECT: Proposed Amendment to the Ordinance Code in Fresno County, Adding Chapter 4.14, "Transient Occupancy Tax"
RECOMMENDED ACTION(S):
TITLE
1. Conduct first hearing to amend Fresno County Ordinance Code Title 4, to add Chapter 4.14, "Transient Occupancy Tax"; waive reading of the Ordinance in its entirety and set second hearing for April 21, 2026;
2. Designate County Counsel to prepare a fair and adequate summary of the proposed Ordinance; and
3. Direct the Clerk of the Board to post and publish the required summary in accordance with Government Code Section 25124(b)(1).
REPORT
There is no additional Net County Cost associated with the recommended actions. The County of Fresno (County) is one of three counties in the State of California with no Transient Occupancy Tax (TOT). Approval of the recommended actions will amend the Fresno County Ordinance Code to include a TOT. Approval of the recommended actions introduces an ordinance that, if passed by the Board, would only be operative as of the date of the election at which it is approved by a majority in a countywide election. Approval of the recommended actions would not implement the actual TOT but is a necessary step for your Board's final consideration to place the TOT on the November 2026 ballot. The next step, at a future meeting, would be passage of the ordinance and adoption of a resolution to put the measure on the ballot. This item is Countywide.
ALTERNATIVE ACTION(S):
Should your Board choose not to approve the recommended actions, the County would not have an ordinance authorizing a TOT to be placed on the ballot.
FISCAL IMPACT:
There is no increase in Net County Cost associated with the recommended actions. However, should the TOT be placed on the ballot, it is estimated that the cost will be $450,000, and would be included in future budget requests in Org 2850 County Clerk-...
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