As Fresno County Assessor-Recorder, I spend a great deal of time thinking about something most people understandably would rather not think about: taxes.

No one likes paying taxes. And I believe government has an obligation to be careful with every dollar it receives. But I also believe our tax system should be fair — and that is why I support Fresno County’s proposed transient occupancy tax.

The principle behind this measure is remarkably simple: When visitors stay in Fresno County, they should help pay for the public services and infrastructure they use while they are here.

Fresno County one of the few holdouts

A transient occupancy tax, commonly called a hotel tax or TOT, is paid by guests who stay in hotels, motels, short-term rentals and similar lodging. Fresno County’s proposal would establish a 12% TOT on short-term lodging in the unincorporated areas of the county.

This is hardly a new or unusual concept.

In fact, Fresno County is one of only a few counties in California that does not currently collect a TOT. The cities of Fresno and Clovis already have a 12% TOT, as do other cities within our county. And when Fresno County residents travel to communities throughout California and across the country, we routinely pay these taxes ourselves.

So why should Fresno County continue to be the exception?

Visitors welcome, but there is a price

Our county welcomes visitors from throughout California, across the nation and around the world. We are the gateway to some of America’s greatest natural treasures, including Yosemite, Kings Canyon and Sequoia National Parks. Visitors come to experience our mountains, lakes, agriculture, events and communities.

We want them here.

But those visitors also drive on our roads and use our infrastructure. When emergencies occur, they may rely on our sheriff’s deputies, 911 dispatchers, emergency responders and other public services. Our mountain and rural communities in particular experience the impacts that come with serving large numbers of visitors.

Today, Fresno County taxpayers largely bear those costs while the county leaves a common source of visitor-generated revenue uncollected.

The proposed TOT is estimated to generate approximately $4.5 million every year in locally controlled general revenue.

That is significant.

TOT is general-purpose revenue

It is also important to be precise about what this measure does and does not do. This revenue is not legally restricted to one particular county program. It is general-purpose revenue, allowing the county to address changing priorities through its public budget process. The ballot language identifies needs including law enforcement, wildfire and disaster response, 911 services, roads, behavioral and public health, water infrastructure and parks.

This measure also does not raise Fresno County residents’ property taxes, sales taxes or income taxes. It applies when someone purchases qualifying short-term lodging in the unincorporated county.

Certainly, a Fresno County resident who chooses to stay in one of those lodging establishments could pay the tax. But the overwhelming purpose of a hotel tax is to capture revenue associated with visitors and the tourism economy.

Visitors contributing is fair to all

There is another important issue here: fairness.

Fresno County property owners already contribute substantially toward the services that make our communities function. Our residents pay sales taxes when they make purchases. Businesses contribute to our local economy every day.

It makes little sense to ask those taxpayers to shoulder the entire responsibility for services that also support visitors when virtually every other major destination has found a reasonable way for visitors to contribute.

If you travel to another community and stay in a hotel, you probably pay a hotel tax without giving it much thought. That revenue helps support the community you are visiting.

Fresno County deserves the same consideration.

Move beyond ‘just another tax’

I don’t believe the question before voters should simply be, “Do we want another tax?”

The better question is: Who should pay for the public services and infrastructure that support Fresno County — only the people who live here, or should the people who visit here contribute as well?

For me, the answer is straightforward.

We should continue welcoming visitors to Fresno County with open arms. We should promote tourism, support our local lodging industry and showcase everything this remarkable county has to offer.

But we should also expect visitors to contribute their fair share toward the community they are enjoying.

That is reasonable. That is responsible.

And most importantly, that is fair.

---

Paul Dictos is Fresno County assessor-recorder.