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Home My WebLink AboutAgenda Report - June 16, 2010 D-17AGENDA ITEM boAl &% CITY OF LODI COUNCIL COMMUNICATION AGENDA TITLE: Authorize the Mayor, on Behalf of the City Council, to Send a Letter of Opposition to Senate Bill 625 (Wright) Transient OccupancyTax (TOT) Collection MEETING DATE: June 16,2010 PREPARED BY: Konradt Bartlam, Interim City Manager RECOMMENDED ACTION: Authorize the Mayor, on behalf of the City Council, to send a letter of opposition to Senate Bill 625 (Wright) Transient OccupancyTax (TOT) Collection. BACKGROUND INFORMATION: The City was asked by the League of California Cities (League) to oppose SB 625 (Wright) and send a letter of opposition regarding the same to specific members of the Legislature. SB 625 is sponsored by online travel companies. While actual bill language remains unavailable, legislative staff had informed the League that SB 625 was going to be amended and thereby thwart cities' abilities to collect the full TOT due to cities from online travel companies. Once amended, the bill will be referred to the Assembly Revenue and Taxation Committee. TOT is a significant source of revenues for the 400 cities that levy it. On average, TOT accounts for nearly 8 percent of a city's general fund revenues. This special-interest legislation threatens a significant revenue source at a time of fiscal uncertainty. Therefore, a number of cities have already opposed SB 625 and many others are in the process of doing so. FISCAL IMPACT: Not applicable at this time. FUNDING AVAILABLE: Not applicable at this time. Konradt Bartlam Interim City Manager APPROVED: Konya t Bartlam, nterim City Manager CITY COUNCIL PHIL KATZAKIAN, Mayor SUSAN HITCHCOCK, Mayor Pro Tempore BOBJOHNSON JOANNE MOUNCE LARRY HANSEN June 16,2010 CITY OF LODI Senator Dave Cogdill State Capitol Sacramento. California 94248 CITY HALL, 221 WEST PINE STREET P.O. BOX 3006 LODI, CALIFORNIA 95241-1910 (209) 333-6702 / FAX (209) 333-6807 www.lodi.gov citvclerk(a)Iodi.gov Assembly MemberAlyson Huber State Capital, Room 2179 Sacramento, California 94249 KONRADT BARTLAM, Interim City Manager RANDI JOHL, City Clerk D. STEPHEN SCHWABAUER City Attorney SIBJECT: Notice of Opposition — SB 625 (Wright) Transient Occupancy Tax (TOT) Collection Dear Senator/Assembly Member: On behalf of the City of Lodi, we request your strong opposition to any legislation that would undermine the ability of our City to fully collect local Transient Occupancy Tax (TOT) from online sales. It has come to our attention that online travel companies are proposing to gut and amend a bill and insert language that would undercut TOT collection. We understand that the identified vehicle for this legislation will be SB 625 (Wright), which will soon be amended in the Assembly. The proposal is intended to pre-empt the outcome of pending litigation in California and other states regarding whether online travel companies must remit the full TOT owed to the local agency. The industry has also repeatedly tried to seek similar legislation at the federal level and has been rebuffed. Online travel companies such as Expedia, Hotels.com, Travelocity and others collect TOT on the price the customer pays for the room but only remit the tax to the City based on the discounted wholesale room rate the online travel company pays to the hotelier. These online travel companies retain a portion of the tax they collect, claiming that it is a part of the fees they collect on their sale of the hotel room. In reality, the online hotel company is retaining tax dollars that are owed to the local agency. The City of Lodi receives approximately $400,000 of General Fund revenue from TOT. These funds are very important to our community and support vital local services. Our City has already had to make significant cuts because of declining revenues. State budget takeaways and deferrals have only compounded the issue. We ask for your strong opposition to any effort to undermine our local revenues by legislative action. The legal dispute over the duty of online companies to remit the full amount of TOT owed to local agencies is already in the courts. That is where the issue should remain. Thank you for your attention to this important matter. Sincerely, Phil Katzakian Mayor C: Michael Prosio, Secretary & Deputy Chief of Staff, Governor's Office Dan Carrigg, Legislative Director, League of California Cities Transient Occupancy Tax Revenues California cities Estimated loss from TOTskimming by Online Travel Companies is 10% to 25% of annual TOT Source: Computations by CalifomiaCityFinance.com from State Controllerdata. SOURCE: Local Government FinanceAlmanac computations using State Controller reports. GaliforniaGityFinance.com page 1 d 10 2006-2007 2007-2008 city' County Total TOT Revenues Percent of General Revenues Total TOT Revenues Percent of General Revenues Alameda Alameda 991,421 1.80/0 1,088,342 1.9% Albany Alameda Berkeley Alameda 3,260,586 1 2.9% 3,588,753 3.2% Dublin Alameda 800,773 2.1% 789,397 2.0% Emeryville Alameda 3,681,085 16.6% 4,247,032 19.6% Fremont Alameda 2,887,405 2.6% 3,181,302 2.7% Hayward Alameda 1,262,129 1.5% 1,553,690 1.8% Livermore Alameda 1,620,717 2.8% 1,728,912 2.9% Newark Alameda 3,182,380 11.5% 3,325,803 11.5% Oakland Alameda 11,766,865 3.7% 12,201,214 3.8% Piedmont Alameda Pleasanton Alameda 3,347,851 4.4% 3,401,582 4.3% San Leandro Alameda 322,160 0.5% 320,508 0.5% Union City Alameda 681,093 2.4% 808,402 2.7% Amador Amador 12,372 15.7% 15,901 17.7% Ione Amador 516 0.0% 4,616 0.3% Jackson Amador 423,209 13.6% 323,859 12.5% Plymouth Amador 54,056 11.5% 80,737 15.0% Sutter Creek Amador NA NA 172,166 13.30 Biggs Butte Chico Butte 1,895,320 5.1% 2,022,424 5.0% Gridley Butte 24,553 1.2% 26,490 1.2% Oroville Butte 323,713 4.2% 320,145 4.1% Paradise Butte 166,798 2.0% 201,553 2.0% Angels Calaveras 772,876 30.9% NA NA Colusa Colusa NA NA NA NA Williams Colusa 359,511 15.2% 340,000 12.9% Antioch Contra Costa 371,837 1.1% 360,273 1.0% Brentwood Contra Costa 137,109 0.7% 149,729 0.7% Clayton Contra Costa Concord Contra Costa 2,057,241 3.4% 2,193,085 3.7% Danville Contra Costa 92,288 0.5% 93,110 0.5% EI Cerrito Contra Costa 85,090 0.6% 104,432 0.7% Hercules Contra Costa Lafayette Contra Costa 628,571 8.10% 615,415 6.2% Martinez Contra Costa 359,440 2.3% 366,408 2.3% Moraga Contra Costa Oakley Contra Costa 219,551 3.1% 217,399 2.8% Orinda Contra Costa Pinole Contra Costa 241,401 2.3% 247,639 2.2% Pittsburg Contra Costa 149,393 0.8% 172,734 0.90/0 Pleasant Hili Contra Costa 1,293,524 7.1% 1,556,004 8.4% Richmond Contra Costa 860,121 0.9% 908,298 0.9% San Pablo Contra Costa 335,239 1.8% 306,002 1.5% San Ramon Contra Costa 1,998,354 6.8% 1,979,708 6.6% Walnut Creek Contra Costa 1,337,385 3.2% 1,453,869 3.4% Crescent City Del Norte 925,786 32.9% 962,542 30.6% Placerville EI Dorado NA NA 179,123 2.8% South Lake Tahoe EI Dorado 5,484,844 24.1% 4,965,497 22.6% ClovisFresno 315,399 i 0.9% 329,3031 0.9% Coalinga IFresno 13,768 1 0.4% 1 14,3651 0.4% SOURCE: Local Government FinanceAlmanac computations using State Controller reports. GaliforniaGityFinance.com page 1 d 10 Transient Occupancy Tax Revenues California Cities Estimatedloss from TOTskimming by Online Travel Companiesis 10% to 25% of annual TOT Source: Computations by CalifomiaC@Finance.comfrom State Controllerdata. SOURCE: Local Government FinanceAlmanac computations using State Controller reports. GaliforniaGitlFinance.wrri page 2 of 10 2006-2007 2007-2008 City County Total TOT Revenues Percent of General Revenues Total TOT Revenues Percent of General Revenues Firebaugh Fresno 2,500 0.1% 9,050 0.4% Fowler Fresno Fresno Fresno 2,549,370 1.3% 2,834,987 1.4% Huron Fresno 50 0.0% 48 0.0% Kerman Fresno Kingsburg Fresno 49,308 2.2% 45,559 1.5% Mendota Fresno Orange Cove Fresno Parlier Fresno Reedley Fresno 39,056 0.8% 55,123 1.2% San Joaquin Fresno Sanger Fresno 6,637 0.1% 6,315 0.1% Selma Fresno 270,684 3.1% 269,790 3.3% Orland Glenn 61,916 2.5% 57,246 2.2% Willows Glenn 369,049 13.5% 328,123 11.8% Arcata Humboldt 872,883 14.9% 891,225 14.5% Blue Lake Humboldt Eureka Humboldt 1,557,979 9.9% 1,742,728 10.1% Femdale Humboldt 69,241 14.7% 83,021 15.7% Fortuna Humboldt 469,567 13.6% 473,376 13.3% Rio Dell Humboldt 11,478 2.2% 13,008 2.1% Trinidad Humboldt 44,344 9.6% 52,485 11.3% Brawley Imperial 224,345 2.4% 234,010 2.7% Calepco Imperial 284,782 2.6% 241,236 2.2% Calipatria Imperial 37,296 5.2% 40,164 5.2% EI Centro Imperial 1,324,156 6.4% 1,471,568 7.1% Holtville Imperial 1,448 0.1% 938 0.1% Imperial Imperial Westmorland Imperial 60,303 17.2% 84,552 15.2% Bishop Inyo 1,790,810 40.3% 1,802,098 39.5% Arvin Kern Bakersfield Kern 7,954,228 5.1% 7,749,531 5.1% California City Kern 6,466 0.3% 4,022 0.2% Delano Kern 185,150 1.9% 226,071 2.1% Maricopa Kern 20,335 8.2% 21,948 6.6% Mcfarland Kern 1,279 0.1% 1,029 0.1% Ridgecrest Kern 999,839 14.0% 1,168,986 14.1% Shafter Kern Taft Kern NA NA NA NA Tehachapi Kern 369,985 8.9% 352,355 7.8% Wasco Kern 21,025 0.5% 20,634 0.5% Avenal Kings 5,638 0.3% 4,500 0.2% Corcoran Kings 35,314 1.1% 36,331 0.9% Hanford Kings 322,263 1.9% 284,263 1.6% Lemoore Kings 167,302 3.3% 158,865 2.9% Clearlake Lake 248,735 6.5% 226,290 6.0% Lakeport Lake 166,356 6.5% 147,323 4.9% Susanville Lassen 517,613 10.9% 517,214 10.6% Agoura Hills Los Angeles 1,766,582 17.2% 1,748,450 16.8% Alhambra Los Angeles 223,544 0.6% 232,778 0.7% Arcadia Los Angeles ,762,0 201 8.5% 1 2,916,776 SOURCE: Local Government FinanceAlmanac computations using State Controller reports. GaliforniaGitlFinance.wrri page 2 of 10 Transient Occupancy Tax Revenues California cities Estimated loss from TOT skimming by Online Travel Companies is 10% to 25% of annual TOT Source: Computationsby CalifomiaCityFinance.con*om State Controllerdata. SOURCE: Local Government FinanceAlmanac computations using State Controller reports. CaliforniaCHIFinance.com page 3 of 10 2006-2007 2007-2008 City County Total TOT Revenues Percent of General Revenues Total TOT Revenues Percent of General Revenues Artesia Los Angeles 150,922 3.2% 178,002 4.3% Avalon Los Angeles 3,301,321 62.1% 3,429,159 62.8% Azusa Los Angeles Baldwin Park Los Angeles 369,135 1.8% 310,092 1.4% Bell Los Angeles 161,493 1.5% 166,885 1.5% Bell Gardens Los Angeles 214,335 1.1% 131,096 0.8% Bellflower Los Angeles 603,016 3.0% 579,635 2.8% Beverly Hills Los Angeles 25,870,676 21.7% 29,101,920 22.1% Bradbury Los Angeles Burbank Los Angeles 5,691,068 6.3% 5,980,727 6.3% Calabasas Los Angeles 1,463,061 8.0% 1,342,425 6.6% Carson Los Angeles 1,392,123 3.0% 1,564,083 3.3% Cerritos Los Angeles 474,297 1.3% 481,880 1.4% Claremont Los Angeles 829,381 4.8% 1,018,899 5.7% Commerce Los Angeles 2,045,915 9.1% 2,187,982 9.3% Compton Los Angeles 235,970 0.9% 232,586 0.7% Covina Los Angeles 491,226 2.0% 423,861 1.7% Cudahy Los Angeles 148,994 3.5% 66,183 1.2% Culver City Los Angeles 3,224,328 5.9% 2,938,243 5.0% Diamond Bar Los Angeles 774,757 7.6% 800,390 7.7% Downey Los Angeles 1,084,759 2.3% 1,050,190 2.2% Duarte Los Angeles 95,775 1.2% 87,156 1.1% EI Monte Los Angeles 326,312 0.7% 312,292 0.7% El Segundo Los Angeles 4,862,165 11.2% 5,138,088 11.1% Gardena Los Angeles 548,493 1.5% 620,573 1.6% Glendale Los Angeles 2,571,266 2.5% 2,731,227 2.6% Glendora Los Angeles 70,258 0.4% 114,192 0.6% Hawaiian Gardens Los Angeles Hawthome Los Angeles 2,343,625 5.8% 2,311,391 5.8% Hermosa Beach Los Angeles 1,769,016 9.5% 1,892,363 9.5% Hidden Hills Los Angeles Huntington Park Los Angeles 42,745 0.2% 41,830 0.2% Industry Los Angeles 886,006 2.4% 767,971 2.0% Inglewood Los Angeles 3,204,443 4.9% 3,809,655 5.4% Irwindale Los Angeles La Canada Flintridge Los Angelos La Habra Heights Los Angeles La Mirada Los Angeles 907,549 4.2% 889,777 4.0% La Puente Los Angeles 83,025 1.0% 79,490 1.0% La Veme Los Angeles Lakewood Los Angeles 40,544 0.2% 22,073 0.1% Lancaster Los Angeles 1,452,828 3.6% 1,211,514 2.7% Lawndale Los Angeles 519,746 5.0% 557,274 5.3% Lomita Los Angeles 120,745 2.2% 124,791 2.1% Long Beach Los Angeles 14,276,134 5.1% 14,259,651 4.8% Los Angeles Los Angeles 134,556,978 4.3% 148,523,276 4.7% Lynwood Los Angeles Malibu Los Angeles 712,857 5.2% 907,612 6.3% Manhattan Beach Los Angelos 3,665,741 11.0% 3,995,411 11.3% Maywood Los Angeles 38,420 0.7% 63,195 1.2% Monrovia I Los Angeles 1 659,4261 3.5% 1 748,0691 3.7% SOURCE: Local Government FinanceAlmanac computations using State Controller reports. CaliforniaCHIFinance.com page 3 of 10 Transient Occupancy Tax Revenues California Cities Estimated loss from TOT skimming by Online Travel Companies is 10% to 25% of annual TOT Source: Computationsby CalifomiaCityFinance.comfrom State Controllerdata. SOURCE: Local Government FinanceAlmanac computations using State Controller reports. LalifomiaLityFinanm.com page 4 of 10 2006-2007 2007-2008 City County Total TOT Revenues Percent of General Revenues Total TOT Revenues percent of General Revenues Montebello Los Angeles 263,457 1.1% 288,514 1.2% Monterey Park Los Angeles 783,505 3.5% 1 908,694 4.0% Norwalk Los Angeles 1,165,284 3.6% 1,161,167 3.4% Palmdale Los Angeles 1,532,879 4.3% 1,482,127 3.8% Palos Verdes Estates Los Angeles Paramount Los Angeles Pasadena Los Angeles Pico Rivera Los Angeles 406,959 2.0% 361,248 1.7% Pomona Los Angeles 1,731,496 2.3% 1,718,607 2.3% Rancho Palos Verdes Los Angeles 31,803 0.2% 26,076 0.2% Redondo Beach Los Angeles 3,738,839 7.6% 3,933,009 7.8% Rolling Hills Los Angeles Rolling Hills Estates Los Angeles Rosemead Los Angeles 963,954 9.1% 1,411,421 11.3% San Dimas Los Angeles 735,020 4.9% 720,639 4.7% San Fernando Los Angeles San Gabriel Los Angeles 565,719 3.5% 645,892 3.9% San Marino Los Angeles Santa Clarita Los Angeles 1,804,923 2.8% 1 2,334,271 3.5% Santa Fe Springs Los Angeles 328,176 1.0% 343,156 1.00/0 Santa Monica Los Angeles 31,892,427 20.2% 34,969,063 21.0% Sierra Madre Los Angeles Signal Hill Los Angeles 221,577 1.4% 204,473 1.3% South EI Monte Los Angeles 267,293 3.2% 242,800 2.7% South Gate Los Angeles 271,297 1.2% 234,205 1.1% South Pasadena Los Angeles Temple City Los Angeles 47,325 0.7% 45,013 0.6% Torrance Los Angeles 7,541,492 5.6% 7,890,690 5.7% Vernon Los Angeles Walnut Los Angeles West Covina Los Angeles 1,021,709 2.7% 1,057,734 2.8% West Hollywood Los Angeles 13,598,347 31.8% 13,111,398 29.7% Westlake Village Los Angeles 1,277,285 17.2% 2,549,744 28.6% Whittier Los Angeles 718,535 2.2% 714,791 2.2% Chowchilla Madera 90,018 4.1% 115,400 4.4% Madera Madera 299,530 2.3% 351,244 2.0% Belvedere Marin Corte Madera Marin 487,648 3.4% 523,980 3.5% Fairfax Marin NA NA NA NA Larkspur Marin 585,228 5.6% 615,752 5.5% Mill Valley Marin 471,444 3.0% 481,786 2.8% Novato Marin 1,112,118 5.0% 1,075,572 4.6% Ross Marin San Anselmo Marin San Rafael Marin 1,679,901 3.4% 1,963,575 3.8% Sausalito Marin 988,282 10.3% 1,005,984 10.4% Tiburon Marin 445,746 7.5% 548,840 9.2% Fort Bragg Mendocino 1,503,899 33.6% 1,552,995 33.0% Point Arena Mendocino 68,154 22.6% 82,921 30.4% Ukiah Mendocino 604,0801 5.9% 753,715 7.1% Willits Mendocino 225,769 7.0% 236,744 7.8% SOURCE: Local Government FinanceAlmanac computations using State Controller reports. LalifomiaLityFinanm.com page 4 of 10 Transient Occupancy Tax Revenues California Cities Estimated loss from TOTskimming by Online Travel Companies is 10% to 25% of annual TOT Source: Computationsby CalifomiaCityFinance.comfrom State Controllerdata. F- 2006-2007 2007 2M - l City County Total TOT Revenues Percent of General Revenues Total TOT Revenues Percent of General Revenues Atwater Merced 58,206 0.8% 54,033 0.7% Dos Palos Merced Gustine Merced Livingston Merced 2,094 0.1% 3,671 0.1% Los Banos Merced 224,589 2.1% 198,840 1.8% Merced Merced 816,655 2.40/6 901,585 2.6% Alturas Modoc 92,415 5.6% 113,088 4.8% Mammoth Lakes Mono 9,685,712 56.6% 10,653,886 57.7% Carmel Monterey 4,209,345 37.00/6 4,395,329 36.7% Del Rey Oaks Monterey Gonzales Monterey 2,843 0.2% 2,375 0.1% Greenfield Monterey 11,545 0.4% 12,828 0.4% King City Monterey 267,268 7.2% 299,306 7.6% Marina Monterey 1,397,152 19.7% 1,525,063 19.4% Monterey Monterey 15,171,975 40.9% 15,870,645 40.5% Pacific Grove Monterey 3,219,361 26.6% 3,282,468 26.0% Salinas Monterey 1,548,563 2.0% 1,659,291 2.1% Sand City Monterey Seaside Monterey 2,074,075 12.7% 2,245,850 13.1% Soledad Monterey 93,138 2.0% 125,924 3.0% American Canyon Napa 230,321 2.3% 462,381 3.7% Calistoga Napa 2,521,951 51.2% 3,402,228 56.6% Napa Napa 7,779,417 17.3% 8,723,543 18.2% Saint Helena Napa 1,492,781 21.2% 1,560,398 20.7% Yountville Napa 3,231,799 69.1% 3,381,678 68.9% Grass Valley Nevada 525,396 5.5% 633,130 6.6% Nevada City Nevada 344,444 11.9% 294,215 8.3% Truckee Nevada 1,295,909 8.4% 1,434,819 8.7% Aliso Viejo Orange Anaheim Orange 83,913,535 38.7% 87,183,475 39.7% Brea Orange 1,251,177 4.0% 1,313,822 4.2% Buena Park Orange 4,977,154 11.2% 4,754,166 9.8% Costa Mesa Orange 5,959,556 7.1% 5,791,004 6.7% Cypress Orange 1,935,704 7.3% 2,041,670 7.8% Dana Point Orange 10,888,021 42.5% 11,298,548 41.9% Fountain Valley Orange 883,130 3.4% 850,886 3.1% Fullerton Orange 2,120,487 3.8% 1,935,044 3.3% Garden Grove Orange 12,179,453 19.6% 12,672,985 20.0% Huntington Beach Orange 6,573,507 5.5% 6,688,428 5.4% Irvine Orange 9,395,940 7.6% 9,108,010 7.2% La Habra Orange La Palma Orange 279,406 4.3% 291,340 1.8% Laguna Brach Orange 8,661,018 23.5% 8,741,412 22.6% Laguna Hills Orange 1,227,989 7.0% 1,219,609 6.9% Laguna Niguel Orange 45,190 0.1% 42,164 0.1% Laguna Woods Orange 443,860 12.1% 457,607 12.2% Lake Forest Orange 2,657,295 8.1% 2,813,764 8.4% Los Alamitos Orange 92,720 1.1% 100,826 1.1% Mission Viejo Orange 581,347 1.2% 589,199 1.2% Newport Beach jorange 12,059,008 1 10.8% 12,401,453 10.3% Orange 10range 3,242,9571 4.5% 1 3,229,8751 4.4% SOURCE: Local Government FinanceAlmanac computations using State Controller reports. CaliforniaCHIFinance.com page 5 of 10 Transient Occupancy Tax Revenues California Cities Estimated loss from TOTskimming by Online Travel Companiesis 10% to 25% of annual TOT Source: Computationsby CarforniaCltyFinance.confrom State Controllerdata. SOURCE: Local Government FinanceAlmanac computations using State Controller reports. Lai iforniaLityFinance.com page 6 of 10 2006-2007 2007-2008 City County Total TOT Revenues Percent of General Revenues Total TOT Revenues Percent of General Revenues Placentia Orange 755,999 3.4% 762,038 3.5% Rancho Santa Margarita Orange San Clemente Orange 1,362,015 3.8% 1,465,852 4.0% San Juan Capistrano Orange 259,227 1.5% 245,825 1.5% Santa Ana Orange 7,442,363 4.9% 7,713,778 4.9% Seal Beach Orange 894,784 4.8% 1,065,996 5.0% Stanton Orange 357,443 2.8% 358,535 2.9% Tustin Orange 161,105 0.40% 163,831 0.4% Villa Park Orange Westminster Orange 571,686 1.6% 568,297 1.6% Yorba Linda Orange 407,705 1.6% 408,370 1.5% Auburn Placer 224,755 2.6% 238,608 2.8% Colfax Placer 14,186 1.2% 16,648 1.4% Lincoln Placer 26,838 0.2% Loomis Placer 43,931 1.5% 43,727 1.5% Rocklin Placer 417,677 1.3% 483,194 1.7% Roseville Placer 1,908,689 2.3% 1,880,108 2.4% Portola Plumes 12,558 1.6% 12,287 1.5% Banning Riverside 195,221 2.3% 229,824 2.5% Beaumont Riverside NA NA 114,556 1.0% Blythe Riverside 897,537 15.1% 1,025,619 17.1% Calimesa Riverside 18,073 0.7% 78,638 2.9% Canyon Lake Riverside 35,786 1.6% 24,655 1.1% Cathedral City Riverside 1,575,272 8.0% 1,631,983 8.4% Coachella Riverside Corona Riverside 1,387,282 1.6% 1,508,641 1.8% Desert Hot Springs Riverside 965,983 11.3% 1,012,787 11.1% Hemet Riverside 991,585 4.7% 947,371 4.3% Indian Wells Riverside 5,940,739 52.1% 5,874,128 50.7% Indio Riverside 1,818,380 5.7% 2,070,205 6.0% La Quinta Riverside 5,567,212 21.6% 5,498,882 20.0% Lake Elsinore Riverside 171,867 1.1% 222,900 1.3% Moreno Valley Riverside 586,383 1.0% 593,009 0.8% Murrieta Riverside 181,873 0.6% 159,397 0.5% Norco Riverside 82,074 0.7% 84,812 0.8% Palm Desert Riverside 9,409,960 22.7% 9,487,064 23.2% Palm Springs Riverside 14,493,973 25.0% 14,484,254 24.8% Perris Riverside 77,448 0.4% 47,296 0.2% Rancho Mirage Riverside 5,176,838 31.4% 5,157,302 31.5% Riverside Riverside 3,553,948 2.2% 3,686,497 2.3% San Jacinto Riverside 27,850 0.3% 28,323 0.3% Temecula Riverside 2,284,167 4.2% 2,417,726 4.9% Citrus Heights Sacramento 17,085 0.1% 17,232 0.1% Elk Grove Sacramento 876,238 1.8% 970,170 2.0% Folsom Sacramento 1,408,355 3.1% 1,358,637 2.9% Galt Sacramento 147,748 2.3% 165,700 2.4% Isleton Sacramento 7,120 1.4% 1,000 0.1% Rancho Cordova Sacramento 2,539,822 7.5% 2,518,771 8.5% Sacramento Sacramento 3,452,000 1.0% 3,509,000 1.1% Hollister San Benito 135,2771 1.6% 118,2101 1.4% San Juan Bautista San Benito 76,8171 7.6% 1 71,3681 7.0% SOURCE: Local Government FinanceAlmanac computations using State Controller reports. Lai iforniaLityFinance.com page 6 of 10 Transient Occupancy Tax Revenuescaiifornia cities Estimated loss from TOT skimming by Online Travel Companiesis 10% to 25% of annual TOT Source: Computationsby CalifomiaCityFinance.com from State Controllerdata. SOURCE: Local Government FinanceAlmanac computations using State Controller reports. CaliforniaCityFinance.com page 7 dL 10 2006-2007 2007-2008 City County Total TOT Revenues Percent of General Revenues Total TOT Revenues Percent of General Revenues Adelanto San Bernardino NA NA 26,055 0.5% Apple Valley San Bernardino 17,001 0.1% 11,695 0.1% Barstow San Bernardino 2,281,493 17.9% 2,455,043 19.8% Big Bear Lake San Bernardino 2,481,7991 30.3% 2,571,301 30.5% Chino San Bernardino 315,5841 0.9% 328,240 1.0% Chino Hills San Bernardino 195,117 1.2% 309,457 1.7% Colton San Bemardino 416,784 1.8% 493,635 2.0% Fontana San Bernardino 427,651 0.8% 459,592 0.8% Grand Terrace San Bernardino Hesperia San Bernardino 695,052 3.6% 731,552 3.8% Highland San Bernardino 49,401 0.5% 41,747 0.4% Loma Linda San Bernardino 67,951 0.9% 68,876 0.9% Montclair San Bernardino 24,544 0.1% 29,771 0.1% Needles San Bernardino Ontario San Bernardino 11,013,014 9.3% 11,025,406 9.2% Rancho Cucamonga San Bernardino 1,745,060 2.9% 1,762,291 3.0% Redlands San Bernardino 920,557 2.0% 836,727 1.8% Rialto San Bernardino 198,624 0.5% 151,596 0.3% San Bernardino San Bernardino 3,032,994 3.0% 3,262,131 3.1% Twentynine Palms San Bernardino 737,584 12.1% 770,2061 11.2% Upland San Bernardino 183,358 0.6% 150,045 0.5% Victorville San Bernardino 950,412 2.5% 964,075 2.7% Yucaipa San Bernardino 21,047 0.1% 19,440 0.1% Yucca Valley San Bernardino 133,612 1.6% 164,056 1.9% Carlsbad San Diego 12,929,008 12.0% 14,277,351 12.6% Chula Vista San Diego 2,551,570 2.7% 2,697,286 2.7% Coronado San Diego 9,066,467 30.2% 11,175,686 33.3% Del Mar San Diego 1,682,319 22.8% 1,319,086 18.50/6 EI Cajon San Diego 1,119,762 2.6% 1,127,839 2.6% Encinitas San Diego 871,406 2.0% 946,414 2.1% Escondido San Diego 1,267,120 1.9% 1,322,688 2.0% Imperial Beach San Diego 236,136 3.9% 209,022 3.4% La Mesa San Diego 902,629 3.7% 939,000 3.8% Lemon Grove San Diego 31,525 0.3% 35,657 0.4% National City San Diego 821,214 2.7% 748,173 2.4% Oceanside San Diego 2,742,206 3.2% 3,389,739 4.00/6 Poway San Diego 202,767 0.7% 206,323 0.8% San Diego San Diego San Marcos San Diego 363,885 1.2% 383,001 1.2% Santee San Diego 116,082 0.5% 135,485 0.5% Solana Beach San Diego 1,058,128 9.8% 1,165,386 10.4% Vista San Diego 400,670 1.0% 436,645 1.0% San Francisco San Francisco 194,290,457 10.4% 219,089,167 11.1% Escalon San Joaquin 1,393 0.1% 2,159 0.1% Lathrop San Joaquin 220,131 3.5% 257,658 3.8% Lodi San Joaquin 380,261 1.1% 395,947 1.2% Manteca San Joaquin 445,861 2.0% 454,294 2.0% Ripon San Joaquin 85,706 1.1% 87,7031 1.2% Stockton San Joaquin 2,180,000 1.3% 2,286,607 1.3% Tracy San Joaquin 795,2231 1.8% 814,883 2.3% Arroyo Grande San Luis Obispo 449,4741 4.6% 437,164 3.9% SOURCE: Local Government FinanceAlmanac computations using State Controller reports. CaliforniaCityFinance.com page 7 dL 10 Transient Occupancy Tax Revenues California Cities Estimated loss from TOTskimming by Online Travel Companies is 10% to 25% of annual TOT Source: Computationsby CarforniaCrtyFinance.confrom State Controller data. SOURCE: Local Government FinanceAlmanac computations using State Controller reports. GaliforniaGitj inance.com page 8 of 10 2006-2007 2007-2008 City County Total TOT Revenues Percent of General Revenues Total TOT Revenues Percent of General Revenues Atascadero San Luis Obispo 478,593 3.8% 407,609 3.2% EI Paso De Robles San Luis Obispo 2,025,859 9.7% 1 2,519,065 11.6% Grover City San Luis Obispo 238,510 3.9% NA NA Morro Bay San Luis Obispo 1,967,074 25.9% 1,955,889 25.1% Pismo Beach San Luis Obispo 5,912,443 47.8% 6,175,013 47.9% San Luis Obispo San Luis Obispo 4,786,000 12.2% 5,054,700 11.3% Atherton San Mateo Belmont San Mateo 1,088,978 10.1% 1,199,800 10.6% Brisbane San Mateo 999,007 12.5% 1,096,735 9.1% Burlingame San Mateo 10,355,405 31.7% 11,264,601 32.5% Colma San Mateo Daly City San Mateo 457,393 1.0% 531,746 1.1% East Palo Alto San Mateo 500,000 3.9% 500,000 3.6% Foster City San Mateo 1,237,843 12.7% 1,415,371 13.9% Half Moon Bay San Mateo 2,982,956 36.1% 3,343,020 39.7% Hillsborough San Mateo Menlo Park San Mateo 1,375,914 6.2% 1,474,119 5.9% Millbrae San Mateo 2,929,434 24.1% 3,269,458 25.9% Pacifica San Mateo 795,471 4.4% 922,445 4.9% Portola Valley San Mateo Redwood City San Mateo 2,976,694 4.5% 3,323,638 4.8% San Bruno San Mateo 1,275,295 5.9% 1,478,040 6.7% San Carlos San Mateo 766,974 4.5% 825,070 5.0% San Mateo San Mateo 2,745,154 4.2% 3,294,656 5.2% South San Francisco San Mateo 5,959,034 14.5% 6,783,483 15.8% Woodside San Mateo Bueliton Santa Barbara 1,273,905 29.9% 1,290,705 28.0% Carpinteria Santa Barbara 1,452,709 24.6% 1,415,031 22.6% Goleta Santa Barbara 2,571,528 17.5% 2,783,144 22.5% Guadalupe Santa Barbara Lompoc Santa Barbara 1,332,728 10.0% 1,517,654 11.2% Santa Barbara Santa Barbara 15,408,870 20.3% 15,522,708 19.8% Santa Maria Santa Barbara 2,373,911 5.6% 2,522,641 5.9% Solvang Santa Barbara 2,405,993 46.3% 2,419,606 44.6% Campbell Santa Clara 1,463,140 6.7% 1,619,111 6.8% Cupertino Santa Clara 2,511,1841 7.9% 2,711,590 8.0% Gilroy Santa Clara 908,2321 2.9% 972,747 3.0% Los Altos Santa Clara 1,469,867 7.6% 1,525,090 7.1% Los Altos Hills Santa Clara Los Gatos Santa Clara 1,108,257 5.2% 1,245,078 5.5% Milpitas Santa Clara 5,153,656 12.3% 5,755,842 13.5% Monte Sereno Santa Clara Morgan Hill Santa Clara 1,110,669 7.3% 1,194,990 7.2% Mountain Vlew Santa Clara 3,936,377 6.5% 4,298,983 7.1% Palo Alto Santa Clara 6,709,000 10.3% 7,976,000 11.5% San Jose Santa Clara 21,400,000 3.5% 23,900,001 3.8% Santa Clara Santa Clara 10,542,290 12.5% 11,268,817 13.4% Saratoga Santa Clara 195,261 1.9% 211,532 1.9% Sunnyvale Santa Clara 6,479,842 7.3% 7,350,255 7.8% Capitols Santa Cruz 603,997 6.3% 643,541 6.8% Santa Cruz ISantaCruz 3,750,509 8.6% 3,685,248 7.8% SOURCE: Local Government FinanceAlmanac computations using State Controller reports. GaliforniaGitj inance.com page 8 of 10 Transient Occupancy Tax Revenues California Cities Estimated loss from TOTskimming by Online Travel Companiesis 10% to 25% of annual TOT Source: ComputationsbyCalifomiaCityFinance.com from State Controllerdata. SOURCE: Local Government FinanceAlmanac GaliforniaGitf inance.com page 9 of 10 computations using State Controller reports. 2006-2007 2007-2008 City County Total TOT Revenues Percent of General Revenues Total TOT Revenues Percent of General Revenues Scotts Valley Watsonville Santa Cruz Santa Cruz 693,788 638,685 9.5% 2.6% 723,257 829,635 9.7% 3.6% Anderson Shasta 183,007 3.2% 206,291 3.7% Redding Shasta Lake Shasta Shasta 2,042,264 16,290 4.8% 0.6% 2,037,719 13,285 4.9% 0.5% Loyalton Dorris Sierra Siskiyou 68 0.0% 6,717 4.3% Dunsmuir Siskiyou 92,147 14.9% 119,235 17.3% Etna Siskiyou 8,230 4.8% 9,544 4.6% Fort Jones Siskiyou Montague Mount Shasta Siskiyou Siskiyou 540,350 22.2% 551,916 21.6% Tulelake Siskiyou NA NA NA NA Weed Siskiyou 297,986 18.9% NA NA Yreka Siskiyou 608,826 13.8% 592,729 12.7% Benicia Solano 253,218 0.9% 248,373 0.9% Dixon Solano 194,268 1.9% 205,807 2.0% Fairfield Solano 1,949,410 3.9% 1,727,962 3.5% Rio Vista Solano 19,291 0.6% 24,101 0.7% Suisun City Vacaville Solano Solano 1,313,045 3.0% 1,249,033 2.6% Vallejo Cloverdale Solano Sonoma 1,618,954 216,945 2.5% 6.6% 1,497,237 216,945 2.4% 6.8% Cotati Sonoma Healdsburg Sonoma 272,598 4.5% 310,007 4.9% Petaluma Sonoma 1,446,005 5.1% 1,340,275 4.8% Rohnert Park Sonoma 1,771,527 10.1% 1,899,362 11.0% Santa Rosa Sonoma 3,876,946 4.3% 4,055,047 4.5% Sebastopol Sonoma 347,4481 7.6% 318,636 7.1% Sonoma Sonoma 2,442,997_L_25.0% 2,615,474 27.2% Windsor Sonoma 667,747 5.9% 745,783 6.4% Ceres Stanislaus 87,297 0.6% 59,638 0.4% Hughson Modesto Stanislaus Stanislaus 2,264,699 2.4% 2,038,255 2.2% Newman Stanislaus Oakdale Stanislaus 249,251 3.2% 248,781 3.2% Patterson Stanislaus 101,088 0.9% 29,809 0.3% Riverbank Stanislaus Turlock Stanislaus 526,041 2.1% 532,219 2.2% Waterford Stanislaus Live Oak Sutter Yuba City Sutter 664,856 2.6% 744,133 3.0% Corning Tehama 310,450 7.6% 432,963 9.9% Red Bluff Tehama 596,894 9.6% 619,603 10.4% Tehama Tehama Dinuba Tulare 75,671 1.0% 69,901 0.9% Exeter Tulare 21,953 0.8% 33,333 1.1% Farmersville Tulare Lindsay ITulare 52,156 1.9% 55,934 1.9% Porterville ITulare 268,671 1.7% 319,431 1.9% Tulare ITulare 807,570 2.2% 1 838,702 2.3% SOURCE: Local Government FinanceAlmanac GaliforniaGitf inance.com page 9 of 10 computations using State Controller reports. Transient Occupancy Tax Revenues California Cities Estimated loss from TOT skimming by Online Travel Companiesis 10% to 25% of annual TOT Source: Computationsby CalfomiaCftyFinance.comfrom State Controllerdata. SOURCE: Local Government FinanceAlmanac computations using State Controller reports. GaliforniaCHIFinance.com page 10 cf 10 2006-2007 2007.2008 City County Total TOT Revenues Percent of General Revenues Total TOT Revenues Percent of General Revenues Visalia Tulare 1,905,785 4.0% 2,044,010 4.0% W oodlake Tulare Sonora Tuolumne 173,028 4.7% 177,916 4.6% Camarillo Ventura 1,743,363 6.4% 1,707,415 6.1% Fillmore Ventura 80,180 1.2% 68,865 0.7% Moorpark Ventura Ojai Ventura 2,219,968 39.0% 2,517,280 40.9% Oxnard Ventura 3,550,903 4.6% 3,618,566 4.6% Port Hueneme Ventura 313,553 5.3% 408,972 6.5% San Buenaventura Ventura 3,944,041 6.2% 4,078,171 6.3% Santa Paula Ventura 88,352 1.2% 103,118 1.5% Simi Valley Ventura 1,546,043 3.3% 1,487,374 3.2% Thousand Oaks Ventura 2,830,919 4.6% 2,859,810 4.8% Davis Yolo 1,056,694 4.2% 1,120,983 3.1% West Sacramento Yolo 872,286 2.1% 885,680 2.0% Winters Yolo 2,391 0.1% 4,158 0.2% Woodland Iyolo 644,898 2.4% 713,539 2.4% Marysville IYuba 60,899 1.3% 70,762 1.5% Wheatland IYuba 1 56,964 7.0% SOURCE: Local Government FinanceAlmanac computations using State Controller reports. GaliforniaCHIFinance.com page 10 cf 10