Memorandum
Date: May 13, 2025
To: The Honorable Lake County Board of Supervisors
From: Patrick Sullivan, Treasurer - Tax Collector
Subject: Consideration of Transient Occupancy Tax - Relief of Penalty and Interest
Executive Summary:
The Treasurer - Tax Collector’s office recently acquired Rentalscape, short-term rental monitoring software by Deckard Technologies. As of April 30th, our office has sent out approximately 172 enforcement letters to identified unregistered operators. Further investigation and review will be required to identify remaining unregistered operators.
Previously, your Board offered relief of associated penalties and interest for first time offenders who cooperated with the Treasurer - Tax Collector’s office. The prior mechanism for granting that relief involved the person appealing their case to the Board of Supervisors, thereby permitting the County Administrative Officer to authorize the penalty relief prior to the Board hearing.
Should your Board wish to continue offering this type of relief during the new enforcement action underway, there may be more streamlined options to consider. For example, Treasurer - Tax Collector staff could review requests for penalty and interest relief and address it during our review and determination of taxes owed.
If not budgeted, fill in the blanks below only:
Estimated Cost: ________ Amount Budgeted: ________ Additional Requested: ________ Future Annual Cost: ________
Purchasing Considerations (check all that apply): ☐ Not applicable
☐ Fully Article X. <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI>- and/or Consultant Selection Policy <http://lcnet.co.lake.ca.us/Assets/Intranet/Policy/Policies+$!26+Procedures+Manual/Ch4_2021v2.pdf>-Compliant (describe process undertaken in “Executive Summary”)
☐ Section 2-38 <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI> Exemption from Competitive Bidding (rationale in “Executive Summary,” attach documentation, as needed)
☐ For Technology Purchases: Vetted and Supported by the Technology Governance Committee <http://lcnet.co.lake.ca.us/Assets/Intranet/Intranet+Forms/Information+Technology/AdvPlan.pdf> (“Yes,” if checked)
☐ Other (Please describe in Executive Summary)
Consistency with Vision 2028 <http://www.lakecountyca.gov/Government/Directory/Administration/Visioning/Vision2028.htm> (check all that apply): ☐ Not applicable
☐ Well-being of Residents ☐ Public Safety ☐ Disaster Prevention, Preparedness, Recovery
☐ Economic Development ☐ Infrastructure ☐ County Workforce
☐ Community Collaboration ☐ Business Process Efficiency ☐ Clear Lake
Recommended Action: Provide direction for Treasurer - Tax Collector to process relief.