The Ojai City Council held a special meeting on September 16, 2025, to address an appeal hearing concerning the transient occupancy tax assessment against Cameron Larner, owner of Casa Ojai Inn. The meeting focused on the determination made by the tax collector on April 8, 2025, which enforced taxes and penalties based on an audit covering the period from June 2020 to March 2023.

The council began by outlining the procedures for the hearing. Larner had previously appealed the tax collector's decision to the assistant city manager, who ruled against him, prompting this appeal to the council. The city’s attorney's office was present to guide the council through the hearing process, and a third-party law firm, Oliveras Madruga, was contracted to represent the city’s tax official.

During the hearing, both sides were allotted time to present their cases. The city was given 30 minutes to present its primary argument, followed by Larner, who also had 30 minutes. The city was permitted a 10-minute rebuttal after Larner's presentation. The council emphasized that the formal rules of evidence would not apply, allowing for a more flexible presentation of arguments.

The council's role was to impartially evaluate the evidence and arguments presented by both parties before making a decision on whether the taxes and penalties should be upheld. After the presentations, the council would take the matter under submission and issue a written decision, which would be final. If Larner chose to appeal the council's decision, he would need to pay the assessed taxes and penalties upfront, adhering to the "pay first, litigate later" rule.

The meeting also allowed for public comments, although no comments were received from attendees in person or via Zoom at that time. The council then proceeded to hear the city’s main argument regarding the tax assessment.

In conclusion, the council's deliberation on this matter will determine the outcome of the tax assessment against Casa Ojai Inn, with implications for Larner's business operations and the city's tax collection processes. The council's decision will be documented in a written format, providing clarity on the next steps for Larner should he choose to appeal.