DATE: June 30, 2026
TO: Board of Supervisors
SUBMITTED BY: Paul Nerland, County Administrative Officer
SUBJECT: Resolution Regarding Transient Occupancy Tax
RECOMMENDED ACTION(S):
TITLE
Approve Resolution calling a countywide special election to be consolidated with the statewide general election to be held on November 3, 2026, for the purpose of submitting to the electors of Fresno County a ballot measure relating to Ordinance No. 26-004 regarding the establishment of the Fresno County Transient Occupancy Tax in the unincorporated area of Fresno County.
REPORT
There is no additional Net County Cost (NCC) associated with the recommended action. Approval of the recommended action is the next step in the process of establishing a Transient Occupancy Tax (TOT) in the unincorporated area of the County of Fresno. Approval of the recommended action also calls for a countywide special election to be consolidated with the statewide general election, and if approved by a majority of voters of Fresno County implements the TOT.
ALTERNATIVE ACTION(S):
Your Board could choose not to adopt a resolution to provide for the submission of a countywide measure that would be put forward to qualified voters to consider the implementation of a TOT. This would result in no TOT being imposed or collected in the unincorporated areas of the County of Fresno.
FISCAL IMPACT:
The estimated revenue of the TOT measure, if passed by Fresno County voters, is $4.55 million annually in general revenue. The cost associated with placing this item on the November 2026 ballot is $450,000, all of which is NCC. Sufficient appropriations will be requested in FY 26-27 recommended budget in Org 2850 County Clerk-Elections.
DISCUSSION:
On February 10, 2026, your Board discussed the potential implementation of a TOT in the unincorporated area of the County of Fresno and directed staff to proceed with the necessary steps in the process to ultimately submit to the electors of Fresno Cou...
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