HomeMy WebLinkAbout1985-07-23; City Council; 8261; Legislation AB 1427 Transient Occupancy Tax0
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CITYlF CARLSBAD -AGENDl~ILL Cf)
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MTG.7 /23/85
DEPT._c_M __ _
DILE;
LEGISLATION -AB 1427
DEPT.HD. __
CITY ATTY j{_$_
CITY MGR,-=-~-
RECOMMENDED ACTION:
Oppose AB 1427. Direct staff to send letter of opposition
to appropriate legislators.
ITEM EXPLANATION:
AB 1427 authored by Assemblyman Costa would prohibit a
general law city or county from levying a transient
occupancy tax on camping or RV spaces in state parks.
The City of Carl$bad is adversely affected by this
legislation as follows:
A. This would preempt the existing local authority
of cities to impose a transient occupancy tax equitably
by exempting state owned overnight camping and RV
facilities.
B. One of the underlying tenets for the imposition of
a transient occupancy tax which was adopted in 1983 by
the City of Carlsbad is to have visitors share in bearing
a fiscal re~ponsibility for the public expenses incurred
by their vi~tation. The South Carlsbad State Beach and
camping facility would be affected by this legislation
resulting in a direct loss of revenue to the City of
approximately $13,000 in FY1984-85.
C. Local services in the form of police, fire protection,
paramedic services and public infrastructure are expected
and utilized by visitors but the costs to the City are in-
calculable.
D. This issue was raised by the State Department of Parks
and Recreation and is being lobbied by the Planning and
Conservation League. The primary concern by the State seems
to be that collecting the tax is onerous and creates problems.
E. Other cities and the League of California Citi~s are
recommending opposition to this legislation in favor of the
retention of this local taxing authority.