SDCTA opposes Proposition J - Del Mar Short-Term Rental TOT, 2010
Pursuant to Article XIII (c) of the California Constitution, local governments are only able to impose, extend, and increase general or special taxes by a vote of the people. General taxes are those that are imposed for general governmental purposes. These "general" taxes require a simple majority vote. Special taxes, however, are those that are imposed for specific purposes, even if they are directed into the General Fund. These taxes require a 2/3 majority vote. Cities throughout the State charge visitors a surcharge on their stay, which is known as transient occupancy taxes (TOT). Some cities limit these charges to hotel visitors, while others include short-term renters, such as users of vacation rentals. The City of Del Mar's TOT is considered a general tax as the funds go directly into the General Fund without a specified purpose.