By Joe Naiman
Transient Occupancy Tax (TOT) revenue for the County of San Diego increased both countywide and from Ramona between Fiscal Year 2009-10 and Fiscal Year 2010-11.
The county’s TOT collection revenue increased from $2.42 million in 2009-10 to $2.45 million for 2010-11. The tax money collected from Ramona lodging facilities rose from $87,683 to $91,570.
In both years Ramona ranked 11th among the county’s 22 unincorporated communities, immediately behind Warner Springs and ahead of Bonsall. Rancho Santa Fe led the unincorporated county both years, growing in collections from $514,730 to $591,131.
TOT of 8 percent is collected from occupants of hotels, motels, bed and breakfast venues, mobilehome parks, private campgrounds, and other structures occupied or intended for occupancy by non-residents for lodging or sleeping purposes. There are exemptions such as a timeshare unit used by an ownership partner, campgrounds at the eight county parks with such facilities are exempt and lodging facilities on Indian reservations or other areas where the county has no taxation power. Federal and state workers on official business are exempt from the tax.
Payment to the county is every quarter.
Although the tax is only collected from lodging facilities in the unincorporated portion of the county, the revenue is used for the county’s Community Enhancement funding that may be given to organizations in incorporated cities as well as in unincorporated communities.
Community Enhancement funds are intended to are intended to promote tourism, including visitors from other parts of the county, and are allocated as part of the county’s annual budget process.