CITY ATTORNEY’S IMPARTIAL ANALYSIS OF MEASURE T
Measure T, which was placed on the ballot by the City Council, would increase the City of Culver City’s current Transient Occupancy Tax (TOT) from 14% to 16% in two phases. Effective March 1, 2027, the TOT would increase from 14% to 15%. Effective March 1, 2028, the TOT would increase from 15% to 16%. If passed, the Measure would amend Culver City Municipal Code (CCMC) Section 11.02.105, which establishes the TOT rate.
The City’s existing TOT rate of 14% has been in effect since 2012. The TOT is a percentage of the room rate charged to a guest who stays in a “hotel” within the City for a period of 30 days or less. The TOT is collected from guests by the hotel operators and then remitted to the City. CCMC Section 11.02.100 defines a hotel as “[a]ny structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof.”
The Measure proposes to increase only the rate of the existing TOT. It does not change the method of collection of the TOT, and all other related regulations shall remain the same, if the Measure is approved by a majority of the voters.
The TOT provides revenue for the City’s General Fund, which is primarily used for basic City services, such as emergency response; firefighter, paramedic and police staffing; affordable housing, mental health and homeless reduction programs; improvements to streets, sidewalks, public transportation, infrastructure and parks; and other general services. The City anticipates the proposed increase would be expected to generate up to an additional $1,000,000, approximately, in the first year of its implementation and up to approximately $2,000,000 per year thereafter, in General Fund revenue to fund City services.
State law requires that this measure be approved by a majority of the voters to be enacted. A “Yes” vote for the Measure will increase the existing TOT from 14% to 16% over a two-year phase in period. A “No” vote against the Measure will leave in place the existing TOT at 14%.
Dated: August 13, 2026
Heather Baker, City Attorney
City of Culver City