CC MEETING: December 6, 2022
DATE: November 22, 2022
TO: Erin Rinehart, City Manager
FROM: Cory Heiple, Environmental Services Director
Marc Guy, Assistant City Manager
Title
Consider An Ordinance Amending The Carrollton Code Of Ordinances Regarding Title III, Section 38.30 and Section 38.31 - ‘Hotel Occupancy Tax’ Related To Short-Term Rentals.
Body
BACKGROUND:
This agenda item is a companion item to the proposed ordinance revision of Chapter 97 - ‘Hotel Code’ and follows the worksessions held during the October 11, 2022, and November 1, 2022, City Council meetings which discussed the proposed adoption of an ordinance to regulate short-term rentals. This amendment presents revisions to the Code of Ordinances that adopts an occupancy tax on short-term rental and bed and breakfast properties.
FINANCIAL IMPLICATIONS:
The taxation amendment for short-term rental business operations located within single-family neighborhoods adopts measures comparable to hotel and motel occupancy tax rates since they provide a similar service. This occupancy tax rate ensures operations similar to hotels and motels are fairly taxed according to the services they provide.
IMPACT ON COMMUNITY SUSTAINABILITY:
Collecting on the tax revenue for services similar in nature to hotels and motels provides an effective means to help offset the costs of administering this new program.
STAFF RECOMMENDATION/ACTION DESIRED:
Staff recommends City Council adoption of an ordinance amending Title III, Chapter 38 of the Carrollton Code of Ordinances to establish an occupancy tax on short-term rental properties.