Treasurer budgets $1.1M in TOT, says more desk‑audit capacity needed to capture unregistered short‑term rentals

Treasure Barbara Lopez said the office expects to budget about $1.1 million in transient occupancy tax (TOT) for the coming fiscal year and said the department is using third‑party services to identify short‑term rentals that are not registered.

Lopez told supervisors her office tracks roughly 300 short‑term rental listings and expects to close FY2526 with about $1.12 million in accounts receivable; she budgeted $1.1 million for next year. Staff described technology contractors that scan platforms for new listings and notify the county when unregistered units appear. Lopez said a voluntary collection agreement with platforms such as Airbnb or VRBO could increase collections but presents practical issues for local enforcement because a blanket check may arrive without owner addresses. She recommended filling an open collections position — vacant for about two years — that would enable desk audits and more active enforcement of registration and TOT remittance.

Supervisors asked whether the county collects the harbor portion of TOT (10%) and Lopez clarified her office collects the 10% and accounting splits the harbor portion into the appropriate bucket; the county’s share is 8% net. Lopez said many fee rates are constrained by state law, so some fee increases are not fully within county control.