To: Board of Supervisors
Department or Agency Name(s): County Administrator’s Office and County Counsel
Staff Name and Phone Number: McCall Miller 707-565-2431
Vote Requirement: Majority
Supervisorial District(s): Countywide
Title:
Title
Transient Occupancy Tax Appeal Hearing Officer Appointment
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Recommended Action:
Recommended action
Adopt a Resolution Appointing the Office of Administrative Hearings as the Hearing Officer for all Transient Occupancy Tax Appeals Appealed to the Board of Supervisors.
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Executive Summary:
The Transient Occupancy Tax Ordinance codified in Sonoma County Code Chapter 12, Article III, sets forth the procedure for an operator to appeal the amount of transient occupancy tax, plus any applicable penalties and interest, assessed under Section 12-17 of the Ordinance. Any operator who has received a notice of amount so assessed may apply in writing to the Treasurer-Tax Collector for a hearing on the amount, and failing a resolution with the tax collector, the operator may then appeal to the Board of Supervisors. The Board of Supervisors may appoint the Office of Administrative Hearings as the hearing officer for all such appeals. Adoption of the attached resolution will appoint the Office of Administrative Hearings as the hearing officer for all transient occupancy tax appeals to the Board of Supervisors.
Discussion:
The Board of Supervisors can refer any hearing duties to the County Hearing Officer as authorized by California Government Code section 27721. The duties of the Hearing Officer may be performed by the Office of Administrative Hearings (OAH), as allowed by Chapter 2, Article II, Division 9 of the Sonoma County Code. To refer a hearing to the Hearing Officer, it must be ordered by resolution. The attached resolution appoints the Office of Administrative Hearings as the Hearing Officer for all transient occupancy tax appeals appealed to the Board of Supervisors.
The Office of Administrative Hearings <https://www.dgs.ca.gov/OAH> (OAH) is a quasi-judicial tribunal that hears administrative disputes. Established by the California Legislature in 1945, OAH provides independent Administrative Law Judges (ALJs) to conduct hearings for over 1,500 State and local government agencies. OAH provides both adjudication and alternative dispute resolution services. The current contract with OAH is set to expire in February 2026 and includes hearing and related costs not-to-exceed $48,000 over the term of the agreement.
Staff recommends your Board adopt the attached resolution appointing the Office of Administrative Hearings as the Hearing Officer for all Transient Occupancy Tax appeals appealed to the Board of Supervisors. The Transient Occupancy Tax appeal hearings referred to OAH will follow the County’s administrative procedures, and the findings of the Hearing Officer shall be final, subject only to judicial review
Strategic Plan:
N/A
Prior Board Actions:
03-15-2022 Adopted Resolution 22-0077 Appointing OAH as Hearing Office for all Cannabis Business Tax Appeals Appealed to the Board of Supervisors
Fiscal Summary
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FY 22-23 Adopted |
FY 23-24 Projected |
FY 24-25 Projected |
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Narrative Explanation of Fiscal Impacts:
The current contract with Office of Administrative Hearings is set to expire in February 2026 and includes hearing and related costs not-to-exceed $48,000 over the term of the agreement.
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Narrative Explanation of Staffing Impacts (If Required):
N/A
Attachments:
Board of Supervisors Resolution
Related Items “On File” with the Clerk of the Board:
None