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The memorandum discusses a proposed ballot measure to increase the Transient Occupancy Tax (TOT) in San José from 4% to 6%. This measure aims to generate approximately $10 million annually for essential city services, including police and fire emergency response, addressing homelessness, and maintaining public facilities. The measure is set to be placed on the June 2, 2026 ballot, with various actions outlined for the City Clerk and City Attorney to facilitate the election process. The memorandum includes background on the city's financial challenges and a summary of public opinion research indicating support for the tax increase.
Key points
Proposed increase of the Transient Occupancy Tax from 4% to 6%.
Expected annual revenue of approximately $10 million for city services.
Measure to be placed on the June 2, 2026 ballot.
City Clerk and City Attorney directed to prepare necessary documentation for the election.
Public opinion research shows 55% support for the tax increase.
Limitations
The document contains unresolved placeholders such as '[web address to be determined]'.
Some sections are truncated or incomplete, affecting the completeness of the summary.
Generated for convenience from extracted text using AI. Review the official source document before relying on this summary.
Extracted text preview · 18,277 chars
COUNCIL AGENDA: FILE: ITEM: TO: HONORABLE MAYOR AND CITY COUNCIL SUBJECT: Potential Ballot Measure Increasing Transient Occupancy Tax Approved 2/10/26 26-110 3.4 FROM: Lee Wilcox DATE: January 20, 2026 Date: 1/28/26 COUNCIL DISTRICT: Citywide RECOMMENDATION Adopt a resolution: (a) Calling and giving notice, on its own motion, for a Special Municipal Election to be consolidated with the statewide direct primary election occurring in the County of Santa Clara on June 2, 2026, to submit to the electors of the City of San José a measure to amend the San José Municipal Code to increase the City’s General Fund portion of the Transient Occupancy (hotel) Tax from 4% to 6%, with the following statement of the measure to be printed in the ballot: To fund essential city services including police and fire emergency response; address homeless encampments impacting parks, neighborhoods, and waterways; remove trash, illegal dumping, and graffiti; and maintain trails, playgrounds, recreational facilities, and park restrooms, shall an ordinance be adopted increasing the general fund transient occupancy (hotel) tax from 4% to 6%, generating approximately $10 million annually, and paid by...
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Memorandum from Campos, Cohen, Ortiz & Candelas, 2/5/26
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The memorandum from Councilmembers Campos, Cohen, Ortiz, and Candelas discusses a potential ballot measure to increase the transient occupancy tax. It recommends approving staff recommendations and directing the City Manager to provide a status update on modernizing the City’s Business Tax by May 2026. The update should include comparisons of business tax receipts, analysis of tax models, and considerations for small businesses. The memorandum emphasizes the need for additional revenue sources due to ongoing budget deficits and the importance of protecting small businesses from increased tax burdens.
Key points
The memorandum is addressed to the Mayor and City Council.
It recommends approving staff recommendations regarding a potential ballot measure.
The City Manager is to provide a status update on modernizing the City’s Business Tax by May 2026.
The analysis should include comparisons of business tax receipts and evaluation of tax models.
The memorandum highlights the need for additional revenue sources due to budget deficits.
It emphasizes protecting small businesses from additional tax burdens.
Generated for convenience from extracted text using AI. Review the official source document before relying on this summary.
Extracted text preview · 2,666 chars
COUNCIL AGENDA: 2/10/2026 FILE: 3.4 ITEM: 26-110 TO: HONORABLE MAYOR AND CITY COUNCIL FROM: Councilmember Campos Councilmember Cohen Councilmember Ortiz Councilmember Candelas SUBJECT: SEE BELOW DATE: February 5, 2026 Approved Date: 2/5/2026 SUBJECT: Potential Ballot Measure Increasing Transient Occupancy Tax RECOMMENDATION 1. Approve the staff recommendations. 2. Direct the City Manager to bring back to the City Council a status update on modernizing the City’s Business Tax, in line with the FY 24-25 June Budget Message, to help close the projected budget deficits and return to Council by May 2026. This analysis should include but not be limited to the following: a. Comparison of annual business tax receipts in large cities in the Bay Area and California. b. The use and variations of gross receipts models versus head tax-based models, and any risks related to remote and hybrid work or other business trends. c. The use or exclusion of tax caps; and d. How the current business tax burdens small businesses compared to other models, and what could be done to help small businesses in future options. BACKGROUND The staff report provides compelling arguments to pursue additional...
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The source text indicates this attachment appears to be a draft document.
This document is a draft resolution from the City Council of San José calling for a Special Municipal Election on June 2, 2026. The resolution proposes a ballot measure to amend the San José Municipal Code to increase the General Fund portion of the Transient Occupancy (Hotel) Tax from 4% to 6%. The measure aims to fund essential city services and is contingent upon voter approval. The resolution outlines the election process, requests services from the County Registrar of Voters, and includes provisions for public notice and argument submissions regarding the measure.
Key points
A Special Municipal Election is scheduled for June 2, 2026.
The proposed measure seeks to increase the Transient Occupancy (Hotel) Tax from 4% to 6%.
The increased tax revenue is intended for essential city services.
The resolution requests the County Registrar of Voters to assist with election logistics.
The City Clerk is directed to ensure compliance with election laws and facilitate the election process.
Limitations
The document is a draft and contains unresolved placeholders for dates and votes.
The financial implications of the measure are mentioned but not detailed.
Generated for convenience from extracted text using AI. Review the official source document before relying on this summary.
Extracted text preview · 10,832 chars
SAW:KMM:KMF 1/9/2026 RESOLUTION NO. ______________ A RESOLUTION OF THE COUNCIL OF THE CITY OF SAN JOSE CALLING AND GIVING NOTICE OF, ON ITS OWN MOTION, THE SUBMISSION TO THE ELECTORS OF THE CITY OF SAN JOSE AT A SPECIAL MUNICIPAL ELECTION TO BE CONSOLIDATED WITH THE STATEWIDE DIRECT PRIMARY ELECTION ON JUNE 2, 2026, A BALLOT MEASURE PROPOSAL TO AMEND SECTION 4.74.050 AND ADD SECTION 4.74.155 TO CHAPTER 4.74 OF TITLE 4 OF THE SAN JOSE MUNICIPAL CODE TO INCREASE THE GENERAL FUND PORTION OF THE TRANSIENT OCCUPANCY (HOTEL) TAX FROM FOUR PERCENT (4%) TO SIX PERCENT (6%) WHEREAS, San José City Charter Section 1600 authorizes the City Council to set the date for a Special Municipal Election; and WHEREAS, the City Council desires to submit to the electors of the City of San José at a Special Municipal Election a ballot measure proposal to amend Section 4.74.050 and add Section 4.74.155 to Chapter 4.74 of Title 4 of the San José Municipal Code to increase the General Fund portion of the Transient Occupancy (Hotel) Tax from four percent (4%) to six percent (6%); NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF SAN JOSE THAT: SECTION 1. A Special Municipal Election is hereby...
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Generated summaryAI-assisted
The document discusses a proposed increase in the Transient Occupancy Tax (TOT) in San José from 4% to 6% to address a projected General Fund shortfall and support essential city services. The proposal aims to generate approximately $10 million annually, funded by hotel/motel guests. The document outlines the current TOT structure, peer benchmarking, and the process for placing the measure on the June 2, 2026 Primary Ballot.
Key points
San José is facing a projected General Fund shortfall of $55 million to $65 million for FY 2026-2027.
The proposed TOT increase aims to fund essential city services including police, fire emergency response, and maintenance of parks and recreational facilities.
The current TOT rate is 4%, which would increase to 6% under the proposal, raising the total effective rate to between 16.5% and 17.1%.
San José's TOT is lower than many peer cities, with the proposed increase intended to align it more closely.
The City Council will consider placing the measure on the ballot on February 10, 2026, with a series of deadlines leading up to the June 2, 2026 primary election.
Limitations
The text indicates a proposed measure but does not provide specific details about the voting process or outcomes.
There are unresolved placeholders in the document that may affect the completeness of the summary.
Generated for convenience from extracted text using AI. Review the official source document before relying on this summary.
Extracted text preview · 3,736 chars
Item 3.4 Potential Ballot Measure Increasing Transient Occupancy Tax February 10, 2026 Lee Wilcox, Assistant City Manager, City Manager’s Office Jim Shannon, Director, City Manager’s Budget Office Rosalynn Hughey, Deputy City Manager, City Manager’s Office 1 Transient Occupancy Tax Proposed Measure • WHY THE PROPOSED INCREASE? • San José has struggled to reconcile its relatively low levels of revenue per capita with the day-to-day service level demands of a major city • The City Manager’s Budget Office is preliminarily projecting a General Fund shortfall in FY 2026-2027 ranging from $55 million to $65 million, and shortfalls in future years • City Council has provided direction over the last two fiscal years to explore options for generating additional revenue to support essential city services • Goals include improving the long-term health of the General Fund to maintain service levels for essential city services 2 Transient Occupancy Tax Proposed Measure “To fund essential city services including police and fire emergency response; address homeless encampments impacting parks, neighborhoods, and waterways; remove trash, illegal dumping, and graffiti; and maintain trails,...
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The source text indicates this attachment appears to be a draft document.
The document contains two main sections: a letter from the San José Arts Advocates urging the city council to support the creative sector, and a framework titled 'STAY in San José: A Racial Equity Affordability Framework for FY 2026-27' by the Race Equity Action Leadership Coalition. The letter emphasizes the economic impact of the creative sector and calls for increased funding, while the framework outlines strategies to address housing affordability, prevent displacement, and promote racial equity in budget decisions.
Key points
The San José Arts Advocates highlight the creative sector's significant economic contribution to the city.
They express concern over proposed budget measures that may negatively impact the creative sector.
The STAY in San José framework addresses housing affordability and its connection to racial equity.
It emphasizes the need for policies that prevent displacement and support low-income households.
The framework outlines strategies for improving tenant protections, expanding affordable childcare, and evaluating budget cuts through an equity lens.
Limitations
The letter from the San José Arts Advocates appears to be a draft as it references a future agenda item.
The STAY in San José framework is incomplete and truncated, limiting the ability to summarize its full content.
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Extracted text preview · 28,326 chars
San José Arts Advocates February 6, 2026 Honorable Mayor Mahan & City Council, We write today calling on you to step up for San José’s creative sector. Often referred to as the “experience economy,” the creative sector is the primary driver of the Transient Occupancy Tax (TOT), drawing visitors to San José who support local hospitality, retail, and other commercial industries. The creative sector also plays a key role in supporting the City Council’s current focus area of “Growing Our Economy,” as well as the Office of Economic Development and Cultural Affairs Work Plan Goal to “Activate San José as the South Bay’s Hub for Sports, Arts, and Entertainment.” Furthermore, data shows that San José’s nonprofit arts sector alone generates nearly $300M in annual economic impact and $6M in local tax revenue, in addition to supporting more than 4,700 jobs for local residents. This level of impact is comparable to the Sharks, who recently received a $350M commitment of public resources to ensure their long-term viability in San José. While our hometown hockey team has done much to support the arts, our sector has not seen the same level of investment from the City. In point of fact, a...
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The source text indicates this attachment appears to be a draft document.
The document outlines thoughts on the Tiered CCFD Model, emphasizing the benefits of improvements and marketing for walkable-proximity hotels. It discusses the need for council re-tiering based on measurable benefits, the risks of over-concentration, and the importance of a citywide demand generation strategy. The strategy aims to diversify demand beyond downtown occupancy and includes support for distributed event programming, sports strategies, citywide marketing, and targeted reinvestment. It stresses the necessity of transparency and annual reporting to maintain voter trust and provide insights into hotel statistics and expenses. A TOT Demand ROI Dashboard is proposed to track revenue, demand, distribution, investment, expenses, and outcomes.
Key points
Benefits from CCFD improvements and General Fund Marketing for hotels.
Council re-tiering should correlate assessments to measurable benefits.
Over-concentration increases volatility risk.
A citywide strategy should diversify demand beyond downtown.
Transparency and annual reporting are essential for maintaining voter trust.
Proposed TOT Demand ROI Dashboard to track various metrics.
Limitations
The document appears to be a draft.
Unresolved placeholders and missing information in the strategy section.
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Extracted text preview · 3,476 chars
My thoughts on the Tiered CCFD Model: Mayor Matt, you can see, based on theoretical values alone, that there is a tremendous benefit from the CCFD improvements and General Fund Marketing, which directly benefit walkable-proximity hotels (table: per-property impact). Why Should Council Re-Tier? 1. Assessments should correlate to measurable benefit – Powerful driver of competition within the tier to keep the foot on the gas pedal! (Sales, Marketing, Activations, and Repeatability) 2. Over-concentration increases volatility risk – Beat the Repeat Deficits 3. Those with the highest direct infrastructure benefit can bear the higher share. Ultimately, this will put the “drivers” in the driver's seat. Why now? Mega events create spikes, not foundations — which is why a repeatable demand strategy matters. The Three Pillars will encourage repeat behavior – stay tuned below. We are modernizing allocation based on measurable benefit and longterm fiscal resilience RE: Citywide Demand Generation Commitment = Revenue Resilience A council commitment to strategize, stabilize, and grow TOT receipts over time by diversifying the demand base beyond convention-driven downtown occupancy. A citywide...