CC SR 20260721 03 - SR - MeasuresCITY COUNCIL MEETING DATE: 07/21/2026
AGENDA REPORT AGENDA HEADING: Regular Business
AGENDA TITLE:
Consider receiving the results of the Community Needs Follow-Up Survey and submitting
two ballot measures to update the Transient Occupancy (hotel/motel) and Golf Taxes for
voter consideration at the November 3, 2026 General Municipal Election.
RECOMMENDED COUNCIL ACTION:
1)Receive and file the results of the Community Needs Follow-Up Survey conducted
in June 2026;
2)Adopt Resolution No. 2026-__ - “A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF RANCHO PALOS VERDES, CALIFORNIA CALLING FOR THE
PLACEMENT OF A TRANSIENT OCCUPANCY TAX MEASURE ON THE
BALLOT FOR THE GENERAL MUNICIPAL ELECTION TO BE HELD ON
NOVEMBER 3, 2026 FOR THE SUBMISSION TO THE QUALIFIED VOTERS OF
AN ORDINANCE AMENDING SECTION 3.16.030 OF CHAPTER 3.16,
TRANSIENT OCCUPANCY TAX, OF THE RANCHO PALOS VERDES
MUNICIPAL CODE TO INCREASE THE “TAX IMPOSED” THEREIN FROM TEN
PERCENT (10%) TO THIRTEEN (13%) PERCENT; AND, IN ACCORDANCE
THEREWITH, REQUESTING THE COUNTY OF LOS ANGELES TO
CONSOLIDATE THE SUBMISSION OF THE MEASURE AT THE GENERAL
MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 3, 2026, WITH THE
GENERAL ELECTION TO BE HELD ON THAT DATE PURSUANT TO SECTION
10403 OF THE ELECTIONS CODE”;
3)Adopt Resolution No. 2026-__ - “A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF RANCHO PALOS VERDES, CALIFORNIA, AUTHORIZING THE
DRAFTING OF DIRECT ARGUMENTS, SETTING PRIORITIES FOR FILING
WRITTEN ARGUMENT(S) AND DIRECTING THE CITY ATTORNEY TO
PREPARE AN IMPARTIAL ANALYSIS REGARDING A CITY TRANSIENT
OCCUPANCY TAX MEASURE TO BE SUBMITTED AT THE NOVEMBER 3, 2026
GENERAL MUNICIPAL ELECTION”;
4)Adopt Resolution No. 2026-__ - “A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF RANCHO PALOS VERDES, CALIFORNIA CALLING FOR THE
PLACEMENT OF A GOLF TAX MEASURE ON THE BALLOT FOR THE
GENERAL MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 3, 2026 FOR
THE SUBMISSION TO THE QUALIFIED VOTERS OF AN ORDINANCE
AMENDING SECTION 3.40.030 OF CHAPTER 3.40, GOLF TAX, OF THE
RANCHO PALOS VERDES MUNICIPAL CODE TO INCREASE THE “TAX
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IMPOSED” THEREIN FROM TEN PERCENT (10%) TO UP TO FIFTEEN (15%)
PERCENT; AND, IN ACCORDANCE THEREWITH, REQUESTING THE
COUNTY OF LOS ANGELES TO CONSOLIDATE THE SUBMISSION OF THE
MEASURE AT THE GENERAL MUNICIPAL ELECTION TO BE HELD ON
NOVEMBER 3, 2026, WITH THE GENERAL ELECTION TO BE HELD ON THAT
DATE PURSUANT TO SECTION 10403 OF THE ELECTIONS CODE”; and
5) Adopt Resolution No. 2026-__ - “A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF RANCHO PALOS VERDES, CALIFORNIA, AUTHORIZING THE
DRAFTING OF DIRECT ARGUMENTS, SETTING PRIORITIES FOR FILING
WRITTEN ARGUMENT(S) AND DIRECTING THE CITY ATTORNEY TO
PREPARE AN IMPARTIAL ANALYSIS REGARDING A CITY GOLF TAX
MEASURE TO BE SUBMITTED AT THE NOVEMBER 3, 2026 GENERAL
MUNICIPAL ELECTION.”
FISCAL IMPACT: The cost of placing two measures on the November 3, 2026 General
Municipal Election ballot for voter approval is estimated to be
$42,000. Sufficient funds have been budgeted in the Fiscal Year (FY)
2026-27 Adopted Budget.
If approved by voters, the two measures are estimated to generate
approximately $2.6 million in annual, voter-approved, and locally
controlled General Fund revenue. Increasing the Transient
Occupancy Tax (TOT) rate by 3% is projected to generate an
additional $2,200,000 annually, while increasing the Golf Tax rate by
up to 5% is projected to generate an additional $400,000 annually. If
approved, the new rates are anticipated to take effect ten (10) days
after the City Council certifies the election results by resolution.
Amount Budgeted: $165,000
Additional Appropriation: N/A
Account Number(s): 100-400-1311-5101
(Professional/Tech Services – City Clerk – Election)
ORIGINATED BY: Catherine Jun, Deputy City Manager CJ
Robert Moya, Deputy Director of Finance RM
Vina Ramos, Director of Finance VR
REVIEWED BY: Same as below
APPROVED BY: Ara Mihranian, AICP, City Manager
ATTACHED SUPPORTING DOCUMENTS:
A. Resolution No. 2026-__ TOT Measure Ballot Placement (Page A-1)
B. Resolution No. 2026-__ TOT Measure arguments, rebuttals, and impartial
analysis (Page B-1)
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C. Resolution No. 2026-__ Golf Tax Measure Ballot Placement (Page C-1)
D. Resolution No. 2026-__ Golf Tax Measure arguments, rebuttals, and impartial
analysis (Page D-1)
E. Community Needs Follow-Up Survey Presentation / Results (forthcoming as late
communications)
F. April 17, 2025 Staff Report (Linked)
G. June 3, 2025 Staff Report (Linked)
H. March 17, 2026 Staff Report (Linked)
I. April 20, 2026 Staff Report (Linked)
J. May 18, 2026 Staff Report (Linked)
K. June 2, 2026 Staff Report (Linked)
BACKGROUND:
Fiscal Sustainability Efforts
On March 17, 2025, the City Council established Fiscal Sustainability as a City Council
goal, due to the increasing financial pressures from the City’s landslide response while
balancing the need to maintain aging infrastructure and essential City services. Since
then, Staff has hosted five public City Council budget workshops/meetings and two
Finance Advisory Committee (FAC) meetings to carefully evaluate the City’s fiscal
condition; identify potential cost-containment and revenue enhancement options; and
engage in comprehensive and transparent planning discussions in the public arena.
This intensive work has led the City to implement several initiatives to improve its financial
position. These efforts included forming a Fiscal Sustainability Council Subcommittee
(Councilmembers Bradley and Lewis) to consider and provide direction on potential
initiatives; reinstating Consumer Price Index (CPI) adjustments for key revenue sources;
reassessing capital project budgets; reducing operating expenditures; aggressively
pursuing grant funding; restoring previously suspended revenues (e.g., reinstatement of
the 1972 Act Landscaping and Lighting District assessments); and examining the impact
of rate increases to certain assessments.
To date, these efforts have resulted in an estimated $11.3 million in available fund
balances between the FY 2025-26 and FY 2026-27 Budgets, including approximately
$600,000 in additional annual revenues, $5.2 million in secured grant funding, $3.7 million
in reduced capital expenditures, and $1.8 million in reduced General Fund operating
expenditures.
Additional information regarding the City’s fiscal sustainability efforts is available in the
attached City Council staff reports (Attachment F-K).
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Ongoing Funding Needs
Although the City has identified additional funding, the FY 2026-27 budget process has
spotlighted financial stressors that continue to place an increasing burden on the City’s
operating budget. Ongoing landslide-related expenditures (beginning in October 2022)
that are expected to reach approximately $72.1 million by the end of FY 2026-27;
maintaining aging street, sewer, and storm drain systems; keeping parks and trails in
good condition; ensuring responsive public safety services; and other essential services
all require continued local investments and a sustainable revenue source.
Staff also reported that continued reliance on General Fund transfers, Special Revenue
Funds, and grant funding may not be sufficient to fully address the City’s long-term capital
needs in a timely manner under its fiscally responsible pay-as-you-go approach. Based
on the FY 2026-27 through FY 2030-31 Capital Improvement Program, approximately
$86.4 million in capital projects remain potentially unfunded over the next five years.
Community Needs Survey
Between February 4 and 12, 2026, the City’s consultant, FM3, conducted a dual-mode
(telephone and online) Community Needs Survey (Survey) of likely November 2026
voters in Rancho Palos Verdes and received 412 responses.
Residents were asked various questions, including the top City issues or concerns that
should be prioritized for funding. Examples included, but were not limited to, maintaining
roads, preparing for and responding to natural disasters, maintaining parks and trails, and
mitigating the landslide. The intent of the Survey was to inform future policy decisions
involving funding for high priority needs in the future.
In addition, the survey tested two hypothetical measures (increasing the TOT from 10%
to 13% and Golf Tax from 10% to up to 15%) for the November 2026 General Election
ballot. These taxes were tested over others such as sales or utility users taxes, because
the majority would be borne by non-residents utilizing hotels/motels and private golf
courses as opposed to Rancho Palos Verdes residents. After providing respondents with
additional information on both measures, 75% indicated they would support the TOT
Measure and 70% would support the Golf Tax Measure.
If both measures were approved by 50% + 1 of Rancho Palos Verdes voters during the
November 3, 2026 General Municipal Election, they would have the potential to generate
an additional $2.6 million in tax revenue annually. This revenue would help fund the
priorities identified in the survey and other general city services.
Community Outreach
The City does not advocate for any particular outcome associated with the Community
Needs Survey results, the City’s financial or operational conditions, or potential ballot
measures. However, the City may provide information and educational materials to
inform the public accordingly.
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To assist with this effort, the City contracted with the Lew Edwards Group (LEG) to provide
outreach and communication services regarding the City’s fiscal conditions, needs, and
the priorities that residents identified in the Community Needs Survey.
From March 2026 to present, the City has provided educational information on its online
and social media platforms, the Citywide newsletter, presentations to homeowner’s
associations and other community groups, stakeholder outreach to the hospitality
industry, and an online survey to seek public opinion on the major priorities that
respondents identified in the Community Needs Survey. Most respondents echoed the
importance of those priorities, which ranged from public safety services to maintaining
roads. This feedback will be valuable in continuing the responsible planning and
budgeting necessary to ensure that City services are maintained at the level that the
Rancho Palos Verdes community needs and expects.
DISCUSSION:
Community Needs Follow-Up Survey (June 2026)
In June 2026, FM3 conducted a Community Needs Follow-Up Survey to assess any
significant changes in public opinion regarding the City’s priorities and the two
hypothetical TOT and Golf Tax ballot measures since the February 2026 Survey. The
Survey’s preliminary results indicated that most respondents continued to support the
same priorities (as listed below) and the two ballot measures:
•Prevent property crimes, home invasion break-ins, and vehicle thefts
•Address landslides and land movement risks and damage
•Maintain roads
•Exercise transparency, accountability, and local control over budget funds for
the benefit of RPV residents
This evening, FM3 will present a report on the results of the Community Needs Follow-
Up Survey (Attachment E).
Staff recommend City Council receive and file the Community Needs Follow-Up Survey
presentation and results (Attachment E).
Proposed Ballot Measures
In sum, over 1,000 Rancho Palos Verdes residents have engaged over two professionally
conducted Community Needs Surveys, a City-developed interactive program to solicit
feedback, and outreach presentations to local neighborhoods and community groups to
receive their input on spending priorities and the aforementioned ballot measures. Given
their ongoing support for the two measures, as evidenced by the Community Needs
Survey Follow-Up Survey (Attachment E), Staff recommend considering the placement
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of the following two ballot measures on the November 3, 2026 General Municipal Election
for voter approval.
Measure No. 1 (TOT)
Rancho Palos Verdes Public Safety/City Services
Measure: To help prepare for and respond to
wildfires/natural disasters; maintain roads/storm drains;
prevent sinkholes; address landslides/land movement; and
support general city services, shall the transient occupancy
tax (paid only by hotel/motel guests) be adjusted from 10%
to 13%, providing approximately $2,200,000 annually until
ended by voters, requiring audits, spending disclosures, all
funds benefiting Rancho Palos Verdes which cannot be
taken by the State or Los Angeles County, be adopted?
YES
NO
The City’s TOT has been part of the Rancho Palos Verdes Municipal Code (RPVMC) in
Section 3.16.030 since 1973 and imposes a 10% TOT on rent charged for the privilege
of occupying a hotel or motel room within the City for 30 days or less. The TOT is paid
only by hotel and motel guests and collected by the operator on behalf of the City. All
TOT revenue is locally controlled and used by the City for general City services that
benefit the Rancho Palos Verdes community.
As presented in the FY 2026-27 Preliminary Budget on June 2, 2026, Staff projected
approximately $6.9 million in TOT revenue, which remains the second largest revenue
source for the General Fund (property taxes being the largest revenue source). Of this
amount, approximately $6.7 million is attributed to Terranea Resort, with the remaining
approximately $150,000 generated from other TOT sources, including smaller lodging
establishments (e.g. Hotel Aqua Mar, formerly America’s Best Value Inn). Because TOT
is paid by hotel and lodging guests (most likely being non-residents), it provides a way for
visitors to contribute toward City services, infrastructure, and public safety resources that
support the community and visitor-serving areas.
As part of the City Council’s Fiscal Sustainability Goal, Staff and the FAC reviewed all
revenue sources, including TOT, in comparison to other cities. The City’s current 10%
rate was identified as lower than many comparable coastal resort and visitor-serving
communities. Among 16 comparable jurisdictions, Rancho Palos Verdes is tied with
Lomita for the lowest TOT rate. The ranges for these cities were between 10% to 15%.
Additionally, among the comparable destination communities, Rancho Palos Verdes is
tied with Newport Beach for the lowest TOT rate. The ranges for these cities were also
between 10% to 15%. As the second-largest General Fund revenue source after property
taxes, a potential TOT increase would generate more revenue for the City that are likely
to be borne mainly by non-residents.
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To estimate what an increase to the TOT would generate in revenue, it was reported at
the April 3, 2025 budget workshop that each additional one percentage point increase to
the TOT was estimated to generate approximately $700,000 annually, with a 2%
escalation year-over-year. This was estimated based on the current 10% TOT rate for FY
2025-26 budget assumption of approximately $7.0 million. It should also be noted that
increasing the rate to 13% would still be lower than most comparable jurisdictions while
still generating additional revenue that is locally controlled and dedicated to general City
services for the Rancho Palos Verdes community.
Staff recommend that the City Council consider adopting two Resolutions (Attachments
A-B) to place the TOT Measure on the November 3, 2026 General Municipal Election
Ballot for voter approval and to authorize the drafting of direct arguments, setting priorities
for filing arguments, and directing the City Attorney to prepare an impartial analysis for
this Measure.
Measure No. 2 (Golf Tax)
Rancho Palos Verdes City Services/Golf Tax Measure:
To help prevent property crimes, home break-ins, vehicle
thefts; keep public areas, parks/children’s play areas,
safe/clean; support general city services; shall the City golf
tax paid by private golf course users be adjusted from 10%
to up to 15%, providing approximately $400,000 annually
disclosures, all funds benefiting Rancho Palos Verdes
which cannot be taken by the State or Los Angeles County,
be adopted?
YES
NO
The City imposes a 10% Golf Tax on golf fees paid by users of private golf courses within
the City. The Golf Tax was established in 1993 at a rate of 10%. The tax is authorized
under RPVMC Chapter 3.40. Government-owned golf courses are exempt, including the
County-owned Los Verdes Golf Course. As a result, the City’s Golf Tax applies to private
golf facilities within the City, including Trump National Golf Club Los Angeles and
Terranea Resort Golf Course.
The Golf Tax is a relatively modest but stable General Fund revenue source. The FY
2026-27 Golf Tax revenue estimate is approximately $770,000 or 1.8% of the total
General Fund revenues. Each additional one percentage point increase in the rate would
generate approximately $80,000 in additional annual revenue, with a 2% annual
escalation. Given the City’s ongoing financial needs and that most of the impact of a rate
increase would affect mostly non-residents, it was proposed to increase the rate by up to
5%. This increase was supported by 70% of respondents in the Community Needs
Survey and would generate additional revenue that is locally controlled and dedicated to
general City services for the Rancho Palos Verdes community.
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Staff recommend that the City Council consider adopting two Resolutions (Attachments
C-D) to place the Golf Tax Measure on the November 3, 2026 General Municipal Election
Ballot for voter approval and to authorize the drafting of direct arguments, setting priorities
for filing arguments, and directing the City Attorney to prepare an impartial analysis for
this Measure.
ADDITIONAL INFORMATION:
Next Steps
Please note the following timelines for all items to be submitted to Los Angeles County,
should the Council approve the recommended action tonight:
•
•Impartial Analysis - August 14, 2026, at 5:00 p.m.
•
CONCLUSION:
Staff recommend receiving and filing the results of the Community Needs Follow-Up
Survey conducted in June 2026 and also considering the placement of two measures on
the November 3, 2026 General Election ballot for voter consideration. The measures
propose to increase the TOT rate by 3% and the Golf Tax rate by up to 5%. If approved
by the voters, the proposed increases are projected to generate approximately $2.2
million annually in additional TOT revenue and approximately $400,000 annually in
additional Golf Tax revenue. This revenue will be locally controlled and dedicated towards
the priorities identified in the two surveys as well as other City services that directly benefit
the Rancho Palos Verdes community.
ALTERNATIVES:
In addition to Staff’s Recommendations, the following alternative actions are available for
the City Council’s consideration:
1)Do not receive and file the results of the Community Needs Follow-Up Survey and
request additional information.
2)Only Receive and file the Community Needs Follow-up Survey.
3)Do not approve the placement of one or more measures on the November 3, 2026
General Election ballot for voter consideration.
4)Take other action as deemed appropriate.
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RESOLUTION NO. ______
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RANCHO PALOS VERDES, CALIFORNIA CALLING FOR THE
PLACEMENT OF A TRANSIENT OCCUPANCY TAX
MEASURE ON THE BALLOT FOR THE GENERAL
MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 3, 2026
FOR THE SUBMISSION TO THE QUALIFIED VOTERS OF AN
ORDINANCE AMENDING SECTION 3.16.030 OF CHAPTER
3.16, TRANSIENT OCCUPANCY TAX, OF THE RANCHO
PALOS VERDES MUNICIPAL CODE TO INCREASE THE
“TAX IMPOSED” THEREIN FROM TEN PERCENT (10%) TO
THIRTEEN (13%) PERCENT; AND, IN ACCORDANCE
THEREWITH, REQUESTING THE COUNTY OF LOS
ANGELES TO CONSOLIDATE THE SUBMISSION OF THE
MEASURE AT THE GENERAL MUNICIPAL ELECTION TO BE
HELD ON NOVEMBER 3, 2026, WITH THE GENERAL
ELECTION TO BE HELD ON THAT DATE PURSUANT TO
SECTION 10403 OF THE ELECTIONS CODE
WHEREAS, a General Municipal Election on November 3, 2026, has been called
by the City of Rancho Palos Verdes (“City”) pursuant to Resolution No. 2026-45 adopted
by the City Council on June 16, 2026. This Resolution allows the City to submit to the
voters at the General Municipal Election a question proposing an ordinance to increase
the “Tax Imposed” in Section 3.16.030 of the Rancho Palos Verdes Municipal Code from
ten percent (10%) to thirteen percent (13%) (the “TOT Measure”); and
WHEREAS, the City has had to spend over $60,000,000 in taxpayer dollars over
the last three years to address its recent landslide within the Greater Portuguese Bend
Landslide Complex, and the continued risk of natural disasters means that the City needs
to be prepared for earthquakes, land movements, and wildfire in the future; and
WHEREAS, last year, there were more than 300 reported crimes involving
burglary, theft, and similar offenses, including 71 residential burglaries in the City; and
WHEREAS, the City must maintain 911 emergency response times and public
safety patrols to keep residents, local businesses, and their property safe; and
WHEREAS, the City seeks to implement locally controlled revenue approaches in
the least burdensome way possible to residents and property owners while preserving
competitive advantages for its business community; and
WHEREAS, this TOT Measure is subject to public disclosure of all spending; strict
accountability requirements; public transparency; independent annual financial and
performance audits; and local control of all funds for the benefit of Rancho Palos Verdes
residents while prohibiting the County or State from spending local funds generated by
the TOT Measure; and
A-1
Resolution No. _____
Page 2 of 8
WHEREAS, the City is authorized pursuant to Revenue & Taxation Code § 7280
and California Constitution Article XIII C, subject to approval by a majority vote of the
qualified voters of the City voting in an election on the issue, to levy a Transient
Occupancy Tax for general purposes pursuant to Government Code § 53723; and
WHEREAS, pursuant to Proposition 218 (California Constitution, Article XIIIC,
§2(b)), the general rule is that any local election for the approval of an increase to a
general tax must be consolidated with a regularly scheduled general election for members
of the governing body of the local government; and
WHEREAS, pursuant to Government Code § 53724, a Transient Occupancy Tax
ordinance proposing to increase the “Tax Imposed” in Section 3.16.030 of the Rancho
Palos Verdes Municipal Code from ten percent (10%) to thirteen percent (13%) must be
duly approved for placement on the ballot by a minimum two-thirds (2/3) supermajority of
all members of the City Council in order to place the TOT Measure on the November 3,
2026 ballot, and the vote requirement for the TOT Measure to pass is a majority (50%+1)
of the qualified voters of the City at the General Municipal Election to be held on
November 3, 2026 ; and
WHEREAS, the TOT ordinance to be considered by the qualified voters and the
terms of approval, collection, and use of the general Transient Occupancy Tax is attached
hereto as Exhibit “A” which is incorporated herein by this reference, in accordance with
all applicable laws.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF RANCHO PALOS VERDES:
Section 1. The foregoing recitals are true and correct and are hereby
incorporated and made an operative part of this Resolution.
Section 2. Pursuant to Elections Code § 9222, Government Code § 53724,
and any other applicable requirements of the laws of the State of California relating to the
City, the City Council, by a two-thirds (2/3) vote of all members, hereby orders the TOT
Measure to be submitted to the voters of the City at the General Municipal Election to be
held on Tuesday, November 3, 2026.
Section 3. The City Council, pursuant to Elections Code § 9222, hereby
orders that the ballot question for the TOT Measure shall be presented and printed upon
the ballot submitted to the qualified voters in the manner and form set forth in this Section
3.On the ballot to be submitted to the qualified voters at the General Municipal Election
to be held on Tuesday, November 3, 2026, in addition to any other matters required by
law, there shall be printed substantially the following ballot question:
A-2
Resolution No. _____
Page 3 of 8
Rancho Palos Verdes Public Safety/City Services
Measure: To help prepare for and respond to
wildfires/natural disasters; maintain roads/storm drains;
prevent sinkholes; address landslides/land movement; and
support general city services, shall the transient occupancy
tax (paid only by hotel/motel guests) be adjusted from 10%
to 13%, providing approximately $2,200,000 annually until
ended by voters, requiring audits, spending disclosures, all
funds benefiting Rancho Palos Verdes which cannot be
taken by the State or Los Angeles County, be adopted?
YES
NO
Section 4. The text of the proposed TOT Ordinance is attached as Exhibit “A”
to this Resolution, and the City Council hereby approves the TOT Ordinance and the form
thereof and will adopt it in the normal manner for the adoption of ordinances. The City
Clerk is hereby authorized and directed to make any changes to the text of the TOT
Ordinance or this Resolution as required to conform to any requirements of law.
Section 5. The City Clerk is authorized, instructed, and directed to procure
and furnish any and all official ballots, printed matter and all supplies, equipment and
paraphernalia that may be necessary in order to properly and lawfully conduct the
election. In all particulars not recited in this Resolution, the election shall be held and
conducted as provided by law for holding municipal elections.
Section 6. Pursuant to Elections Code § 9280, the City Council hereby directs
the City Clerk to transmit a copy of the TOT Measure to the City Attorney in order to
prepare an impartial analysis of the TOT Measure, and the City Attorney shall transmit
such impartial analysis to the City Clerk not later than the deadline for submittal of primary
arguments for or against the TOT Measure.
Section 7. Notice of the election is hereby given and the City Clerk is
authorized, instructed and directed to give further or additional notice of the election, in
time, form and manner as required by law.
Section 8. Pursuant to §§10402 and 10403 of the Elections Code, the Los
Angeles County Board of Supervisors is hereby requested to consent and agree to the
consolidation of the submission of the TOT Measure at the General Municipal Election
with the election conducted by Los Angeles County to be held on Tuesday, November 3,
2026.
Section 9. The full text of the TOT Measure shall not be printed in the voter
information guide. A statement shall be printed on the ballot pursuant to Elections Code §
9223 advising voters that they may obtain a copy of this Resolution and the TOT Measure,
at no cost, upon request made to the City Clerk.
Section 10. The City Clerk shall, not later than the 88th day prior to the General
Municipal Election to be held on Tuesday, November 3, 2026, file with the Board of
Supervisors and the Registrar of Voters of the County of Los Angeles, State of California,
a certified copy of this Resolution.
A-3
Resolution No. _____
Page 4 of 8
Section 11. Pursuant to Elections Code § 9295, this TOT Measure will be
available for public examination for no fewer than ten (10) calendar days prior to being
submitted for printing in the voter information guide. The City Clerk shall post notice in the
Clerk’s office of the specific dates that the examination period will run.
Section 12. The City Council hereby finds and determines that the TOT
Measure is not a “project” subject to the requirements of the California Environmental
Quality Act (“CEQA”) (Public Resources Code Section §§ 21000 et seq.) as it relates to
organizational or administrative activities of governments that will not result in direct or
indirect physical changes in the environment.
Section 13. The provisions of this Resolution are severable and if any provision
of this Resolution is held invalid, that provision shall be severed from the Resolution and
the remainder of this Resolution shall continue in full force and effect, and not be affected
by such invalidity.
Section 14. The City Clerk shall certify to the passage and adoption of this
Resolution and enter it into the book of original Resolutions. This Resolution shall be
effective immediately upon passage and adoption.
Section 15. The City Clerk shall certify to the adoption of this Resolution.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Rancho
Palos Verdes this 21st day of July, 2026.
BY:
Paul Seo, Mayor
APPROVED AS TO FORM:
Aleshire & Wynder, LLP
________________________________
William Wynder, City Attorney
CERTIFICATION
I, do hereby certify that the foregoing Resolution was duly adopted by the City Council of
the City of Rancho Palos Verdes at a regular meeting held on the 21st day of July, 2026,
by the following vote:
AYES: MEMBERS:
NOES: MEMBERS:
ABSENT: MEMBERS:
ABSTAIN: MEMBERS:
Dated:
Teresa Takaoka, City Clerk
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Resolution No. _____
Page 5 of 8
Exhibit “A”
Transient Occupancy Tax
Ordinance
A-5
Resolution No. _____
Page 6 of 8
ORDINANCE NO. ____
AN ORDINANCE OF THE PEOPLE OF THE CITY OF
RANCHO PALOS VERDES, CALIFORNIA, AMENDING
SECTION 3.16.030 OF CHAPTER 3.16, TRANSIENT
OCCUPANCY TAX, OF THE RANCHO PALOS VERDES
MUNICIPAL CODE TO INCREASE THE “TAX IMPOSED”
THEREIN FROM TEN PERCENT (10%) TO THIRTEEN
(13%) PERCENT, THE SAME TO BE ADMINISTERED BY
THE CALIFORNIA DEPARTMENT OF TAX AND FEE
ADMINISTRATION
WHEREAS, pursuant to Revenue & Taxation Code § 7280, the City of Rancho
Palos Verdes (“City”), is authorized, subject to approval by a majority vote of the qualified
voters of the City voting in an election on the issue, to levy a transient occupancy tax f or
general purposes pursuant to Government Code § 53713; and
WHEREAS, pursuant to Article XIII C, § 2 and Elections Code § 10201, the City
has determined to submit a measure to enact an ordinance increasing the “Tax Imposed”
in Section 3.16.030 of the Rancho Palos Verdes Municipal Code from ten percent (10%)
to thirteen percent (13%) to the voters at the City’s next general election; and
WHEREAS, pursuant to California Elections Code § 9222, the City Council has
authority to place measures on the ballot to be considered at a General Municipal Election
and desires to place an ordinance increasing the “Tax Imposed” in Section 3.16.030 of
the Rancho Palos Verdes Municipal Code from ten percent (10%) to thirteen percent
(13%) on the ballot at the statewide general election held on November 3, 2026; and
WHEREAS, this Ordinance proposing an increase in the “Tax Imposed” in Section
3.16.030 of the Rancho Palos Verdes Municipal Code from ten percent (10%) to thirteen
percent (13%) was approved by the City Council of the City on July 21, 2026 for
placement on the ballot, and requires approval by a majority of the voters casting votes
at the General Municipal Election on November 3, 2026; and
WHEREAS, the People of the City desire to enact an ordinance increasing the
“Tax Imposed” in Section 3.16.030 of the Rancho Palos Verdes Municipal Code from ten
percent (10%) to thirteen percent (13%).
NOW, THEREFORE, THE PEOPLE OF THE CITY OF RANCHO PALOS
VERDES, CALIFORNIA, AT THE NOVEMBER 3, 2026 GENERAL ELECTION , DO
HEREBY RESOLVE, DECLARE, AND ORDAIN AS FOLLOWS:
Section 1. Recitals. The foregoing recitals set forth above are true and correct
and are hereby incorporated herein by this reference.
Section 2. Text. Section 3.16.030, of Title 3.16 of the Rancho Palos Verdes
Municipal Code is hereby amended to read in its entirety as follows (deleted text in
strikethrough; added test in bold italics):
A-6
Resolution No. _____
Page 7 of 8
“3.16.030. - Tax imposed.
A.For the privilege of occupancy in any hotel, each transient is subject
to and shall pay a tax in the amount of ten thirteen percent of the rent
charged by the operator. The tax constitutes a debt owed by the transient
to the city which is extinguished only by payment to the operator or to the
city. The transient shall pay the tax to the operator of the hotel at the time
the rent is paid. If the rent is paid in installments, a proportionate share of
the tax shall be paid with each installment. The unpaid tax shall be due
upon the transient's ceasing to occupy space in the hotel. If for any reason
the tax due is not paid to the operator of the hotel, the tax administrator may
require that such tax shall be paid directly to the tax administrator.
B.In the event that an agreement between the hotel and any person
for occupancy, as defined in this chapter, for a period in excess of 30 days,
and in the event that such person allows occupancy by another person for
30 days or less as a subtenant, guest, licensee or permittee, the person
who has made the agreement with the hotel shall be subject to and shall
pay the tax required by this chapter.”
Section 3. Approval by the City Council. Pursuant to Government Code §
53724 and Revenue & Taxation Code § 7280, this Ordinance was duly approved for
placement on the ballot by a minimum two -thirds (2/3) supermajority of all members of
the City Council on July 21, 2026.
Section 4. Approval by the Voters. Pursuant to Elections Code § 9217, this
Ordinance shall be deemed adopted and take effect only if approved by a majority of the
eligible voters of the City of Rancho Palos Verdes voting at the General Municipal Election
of November 3, 2026. It shall be deemed adopted when the City Council has certified the
results of that election by resolution and shall take effect ten (10) days thereafter.
Section 5. Use of Tax Proceeds. All proceeds of the tax levied and imposed
hereunder shall be accounted for and paid into the City’s General Fund and may be used
for any lawful purpose as designated by the City Council.
Section 6. Severability. If any section, subsection, sentence, clause, phrase, or
portion of this Ordinance is for any reason held to be invalid or unenforceable by a court
of competent jurisdiction, the remaining portions of this Ordinance shall nonetheless
remain in full force and effect. The people of the City of Rancho Palos Verdes hereby
declare that they would have adopted each section, subsection, sentence, clause,
phrase, or portion of this Ordinance, irrespective of the fact that any one or more sections,
subsections, sentences, clauses, phrases, or portions of this Ordinance be declared
invalid or unenforceable.
Section 7. Appropriations Limit. Pursuant to Article XIII B of the California
Constitution, the appropriations limit for the City of Rancho Palos Verdes is increased to
the maximum extent over the maximum period of time allowed by law consistent with the
revenues generated by this Ordinance.
A-7
Resolution No. _____
Page 8 of 8
Section 8. Council Authority to Amend. This is a City Council-sponsored
initiative Ordinance which otherwise would only be subject to amendment by the voters
of the City. However, pursuant to Elections Code § 9217, the City Council shall have and
retain the right and authority to amend this Ordinance to further its purposes and intent
(including but not limited to amendment for more efficient administration as determined
by the City Council) in any manner that does not increase a tax rate, or otherwise
constitute a tax increase for which voter approval is required by Article XIII C of the
California Constitution.
Section 9. Execution. If a majority of the voters of the City of Rancho Palos
Verdes voting at the General Municipal Election held on November 3, 2026 vote in favor
of this Ordinance, then the Mayor shall sign this Ordinance.
Section 10. Certification. The City Clerk shall certify that this Ordinance was
passed, approved and adopted by the People of the City of Rancho Palos Verdes,
California, voting on the 3rd day of November 2026, and upon its adoption, the City Clerk
is hereby authorized and directed to codify this Ordinance in the Rancho Palos Verdes
Municipal Code, at Chapter 3.16, and Section 3.16.030.
PASSED, APPROVED, AND ADOPTED by the People of the City of Rancho Palos
Verdes at an election held on the 3rd day of November, 2026.
BY:
Paul Seo, Mayor
APPROVED AS TO FORM:
Aleshire & Wynder, LLP
________________________________
William Wynder, City Attorney
CERTIFICATION
I, do hereby certify that the foregoing Ordinance was first introduced for first reading on
the ___ day of _____, 2026. Thereafter, said Ordinance was duly approved and adopted
at a regular meeting of the City Council on the ____ day of ____, 2026, by the following
roll call vote:
AYES: MEMBERS:
NOES: MEMBERS:
ABSENT: MEMBERS:
ABSTAIN: MEMBERS:
Dated:
Teresa Takaoka, City Clerk
A-8
RESOLUTION NO. ______
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RANCHO PALOS VERDES, CALIFORNIA, AUTHORIZING
THE DRAFTING OF DIRECT ARGUMENTS, SETTING
PRIORITIES FOR FILING WRITTEN ARGUMENT(S) AND
DIRECTING THE CITY ATTORNEY TO PREPARE AN
IMPARTIAL ANALYSIS REGARDING A CITY TRANSIENT
OCCUPANCY TAX MEASURE TO BE SUBMITTED AT THE
NOVEMBER 3, 2026 GENERAL MUNICIPAL ELECTION
WHEREAS, a General Municipal Election is to be held in the City of Rancho Palos
Verdes, California on November 3, 2026, at which the following ballot question will be
submitted to the voters of the City of Rancho Palos Verdes in connection with the
consideration of a proposed ordinance increasing the “Tax Imposed” in Section 3.16.030
of the Rancho Palos Verdes Municipal Code from ten percent (10%) to thirteen percent
(13%) (“TOT Measure”):
Rancho Palos Verdes Public Safety/City Services
Measure: To help prepare for and respond to
wildfires/natural disasters; maintain roads/storm drains;
prevent sinkholes; address landslides/land movement; and
support general city services, shall the transient occupancy
tax (paid only by hotel/motel guests) be adjusted from 10%
to 13%, providing approximately $2,200,000 annually until
ended by voters, requiring audits, spending disclosures, all
funds benefiting Rancho Palos Verdes which cannot be
taken by the State or Los Angeles County, be adopted?
YES
NO
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CITY OF RANCHO
PALOS VERDES, CALIFORNIA, DOES HEREBY RESOLVE, DECLARE, DETERMINE
AND ORDER AS FOLLOWS:
Section 1. Primary Arguments. That the City Council authorizes (i) the City
Council or any member(s) of the City Council, (ii) any individual voter eligible to vote on
the above TOT Measure, (iii) a bona fide association of such citizens or (iv) any
combination of voters and associations, to file a written argument in favor of or against
the TOT Measure, accompanied by the printed name(s) and signature(s) of the author(s)
submitting it, in accordance with Article 4, Chapter 3, Division 9 of the Elections Code of
the State of California, and to change the argument until and including the date fixed
below by the City Clerk, after which no arguments for or against the TOT Tax Measure
may be submitted to the City Clerk.
The deadline to submit arguments for or against the TOT Measure pursuant to this
Resolution is declared by the City Clerk to be August 14, 2026, at 5:00 p.m. Each
argument shall not exceed 300 words and shall be filed with the City Clerk, signed, and
B-1
include the printed name(s) and signature(s) of the author(s) submitting it, or if submitted
on behalf of an organization, the name of the organization, and the printed name and
signature of at least one of its principal officers who is the author of the argument.
Section 2. Rebuttal Arguments. Pursuant to § 9285 of the Elections Code of
the State of California, when the City Clerk has selected the primary arguments for and
against the TOT Measure which will be printed and distributed to the voters, the City Clerk
shall send copies of the primary argument in favor of the TOT Measure to the authors of
the primary argument against, and copies of the primary argument against to the authors
of the primary argument in favor. The authors or persons designated by them may
prepare and submit rebuttal arguments not exceeding 250 words. The rebuttal arguments
shall be filed with the City Clerk not later than August 24, 2026, at 5:00 p.m. Rebuttal
arguments shall be printed in the same manner as the primary arguments. Each
rebuttal argument shall immediately follow the primary argument which it seeks to
rebut.
Section 3. Multiple Arguments. In the event that more than one argument for
or against the TOT Measure is timely submitted, the City Council’s duly appointed
elections official shall give preference and priority first, to arguments submitted by a
member of the City Council, as authorized by this Resolution, and second, to individual
voters, bona fide associations, or a combination thereof, in the order set forth at Elections
Code § 9287.
Section 4. Impartial Analysis. The City Council hereby directs the City’s
designated elections official to transmit a copy of the TOT Measure to the City Attorney.
In accordance with Elections Code § 9280, the City Attorney is hereby directed to prepare
an impartial analysis of the TOT Measure, not to exceed five hundred (500) words in
length, showing the effect of the TOT Measure on the existing law and the operation of
the Measure. The analysis shall include a statement indicating whether the TOT Measure
was placed on the ballot by the governing body of the City. In the event the entire text of
the TOT Measure is not printed on the ballot, nor in the voter information portion of the
sample ballot, there shall be printed immediately below the impartial analysis, in no less
than 10-point bold type, a legend substantially as follows: “The above statement is an
impartial analysis of Ordinance No. ____/ or Measure ____. If you desire a copy of the
ordinance or measure, please call the elections official's office at __________ and a copy
will be mailed at no cost to you.” The impartial analysis shall be filed by the date set by
the City’s designated elections official for the filing of primary arguments.
Section 5. Distribution of Impartial Analysis and Arguments. The City’s
designated elections official shall cause the City Attorney’s Impartial Analysis, and duly
selected arguments, to be printed and distributed to voters in accordance with State law
regarding same.
Section 6. Certification. The City Clerk shall certify to the passage and
adoption of this Resolution and enter it into the book of original Resolutions.
B-2
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Rancho
Palos Verdes on this 21st day of July, 2026.
BY:
Paul Seo, Mayor
APPROVED AS TO FORM:
Aleshire & Wynder, LLP
________________________________
William Wynder, City Attorney
CERTIFICATION
I, do hereby certify that the foregoing Resolution was duly adopted by the City Council of
the City of CITY OF RANCHO PALOS VERDES, CALIFORNIA, at a regular meeting held
on the 21st day of July, 2026, by the following vote:
AYES: MEMBERS:
NOES: MEMBERS:
ABSENT: MEMBERS:
ABSTAIN: MEMBERS:
Teresa Takaoka, City Clerk
B-3
RESOLUTION NO. ______
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RANCHO PALOS VERDES, CALIFORNIA CALLING FOR THE
PLACEMENT OF A GOLF TAX MEASURE ON THE BALLOT
FOR THE GENERAL MUNICIPAL ELECTION TO BE HELD ON
NOVEMBER 3, 2026 FOR THE SUBMISSION TO THE
QUALIFIED VOTERS OF AN ORDINANCE AMENDING
SECTION 3.40.030 OF CHAPTER 3.40, GOLF TAX, OF THE
RANCHO PALOS VERDES MUNICIPAL CODE TO INCREASE
THE “TAX IMPOSED” THEREIN FROM TEN PERCENT (10%)
TO UP TO FIFTEEN (15%) PERCENT; AND, IN ACCORDANCE
THEREWITH, REQUESTING THE COUNTY OF LOS
ANGELES TO CONSOLIDATE THE SUBMISSION OF THE
MEASURE AT THE GENERAL MUNICIPAL ELECTION TO BE
HELD ON NOVEMBER 3, 2026, WITH THE GENERAL
ELECTION TO BE HELD ON THAT DATE PURSUANT TO
SECTION 10403 OF THE ELECTIONS CODE
WHEREAS, a General Municipal Election on November 3, 2026, has been called
by the City of Rancho Palos Verdes (“City”) pursuant to Resolution No. 2026-45 adopted
by the City Council on June 16, 2026. This Resolution allows the City Council to submit
to the voters at the General Municipal Election a question proposing an ordinance to
increase the “Tax Imposed” in Section 3.40.030 of the Rancho Palos Verdes Municipal
Code from ten percent (10%) to up to fifteen percent (15%) (the “Golf Tax Measure”); and
WHEREAS, the City has had to spend over $60,000,000 in taxpayer dollars over
the last three years to address its recent landslide within the Greater Portuguese Bend
Landslide Complex, and the continued risk of natural disasters means that the City needs
to be prepared for earthquakes, land movements, and wildfire in the future; and
WHEREAS, last year, there were more than 300 reported crimes involving
burglary, thefts, and similar offenses including 71 residential burglaries in the City; and
WHEREAS, the City must maintain 911 emergency response times and public
safety patrols to keep residents, local businesses, and their property safe; and
WHEREAS, the City seeks to implement locally controlled revenue approaches in
the least burdensome way possible to residents and property owners while preserving
competitive advantages for its business community; and
WHEREAS, this Golf Tax Measure is subject to public disclosure of all spending;
strict accountability requirements; public transparency; independent annual financial and
performance audits; and local control of all funds for the benefit of Rancho Palos Verdes
residents while prohibiting the County or State from taking local funds generated by the
measure; and
WHEREAS, the City is authorized pursuant to Government Code § 37100.5 and
C-1
Resolution No. _____
Page 2 of 8
California Constitution Article XIII C, subject to approval by a majority vote of the qualified
voters of the City voting in an election on the issue, to levy a golf course user tax for
general purposes pursuant to Government Code § 53723; and
WHEREAS, pursuant to Proposition 218 (California Constitution, Article XIIIC,
§2(b)), the general rule is that any local election for the approval of an increase to a
general tax must be consolidated with a regularly scheduled general election for members
of the governing body of the local government; and
WHEREAS, pursuant to Government Code § 53724, a Golf Tax ordinance
proposing to increase the “Tax Imposed” in Section 3.40.030 of the Rancho Palos Verdes
Municipal Code from ten percent (10%) to up to fifteen percent (15%) must be duly
approved for placement on the ballot by a minimum two-thirds (2/3) supermajority of all
members of the City Council in order to place the Golf Tax Measure on the November 3,
2026 ballot, and the vote requirement for the Golf Tax Measure to pass is a majority
(50%+1) of the qualified voters of the City at the General Municipal Election to be held on
November 3, 2026; and
WHEREAS, the Golf Tax Ordinance to be considered by the qualified voters and
the terms of approval, collection, and use of the general Golf Tax is attached hereto as
Exhibit “A” which is incorporated herein by this reference, in accordance with all
applicable laws.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF RANCHO PALOS VERDES:
Section 1. The foregoing recitals are true and correct and are hereby
incorporated and made an operative part of this Resolution.
Section 2. Pursuant to Elections Code § 9222, Government Code § 53724,
and any other applicable requirements of the laws of the State of California relating to the
City, the City Council, by a two-thirds (2/3) vote of all members, hereby orders the Golf
Tax Measure to be submitted to the voters of the City at the General Municipal Election
to be held on Tuesday, November 3, 2026.
Section 3. The City Council, pursuant to Elections Code § 9222, hereby
orders that the ballot question for the Golf Tax Measure shall be presented and printed
upon the ballot submitted to the qualified voters in the manner and form set forth in this
Section 3. On the ballot to be submitted to the qualified voters at the General Municipal
Election to be held on Tuesday, November 3, 2026, in addition to any other matters
required by law, there shall be printed substantially the following ballot question:
C-2
Resolution No. _____
Page 3 of 8
Rancho Palos Verdes City Services/Golf Tax Measure:
To help prevent property crimes, home break-ins, vehicle
thefts; keep public areas, parks/children’s play areas,
safe/clean; support general city services; shall the City golf
tax paid by private golf course users be adjusted from 10%
to up to 15%, providing approximately $400,000 annually
disclosures, all funds benefiting Rancho Palos Verdes
which cannot be taken by the State or Los Angeles County,
be adopted?
YES
NO
Section 4. The text of the proposed Golf Tax Ordinance is attached as Exhibit
“A” to this Resolution, and the City Council hereby approves the Golf Tax Ordinance and
the form thereof and will adopt it in the normal manner for the adoption of ordinances.
The City Clerk is hereby authorized and directed to make any changes to the text of the
Golf Tax Ordinance or this Resolution as required to conform to any requirements of law.
Section 5. The City Clerk is authorized, instructed, and directed to procure
and furnish any and all official ballots, printed matter and all supplies, equipment and
paraphernalia that may be necessary in order to properly and lawfully conduct the
election. In all particulars not recited in this Resolution, the election shall be held and
conducted as provided by law for holding municipal elections.
Section 6. Pursuant to Elections Code § 9280, the City Council hereby directs
the City Clerk to transmit a copy of the Golf Tax Measure to the City Attorney in order to
prepare an impartial analysis of the Golf Tax Measure, and the City Attorney shall transmit
such impartial analysis to the City Clerk not later than the deadline for submittal of primary
arguments for or against the Golf Tax Measure.
Section 7. Notice of the election is hereby given and the City Clerk is
authorized, instructed and directed to give further or additional notice of the election, in
time, form and manner as required by law.
Section 8. Pursuant to § § 10402 and 10403 of the Elections Code, the Los
Angeles County Board of Supervisors is hereby requested to consent and agree to the
consolidation of the submission of the Golf Tax Measure at the General Municipal Election
with the election conducted by Los Angeles County to be held on Tuesday, November 3,
2026.
Section 9. The full text of the Golf Tax Measure shall not be printed in the voter
information guide. A statement shall be printed on the ballot pursuant to Elections Code §
9223 advising voters that they may obtain a copy of this Resolution and the Golf Tax
Measure, at no cost, upon request made to the City Clerk.
Section 10. The City Clerk shall, not later than the 88th day prior to the General
Municipal Election to be held on Tuesday, November 3, 2026, file with the Board of
Supervisors and the Registrar of Voters of the County of Los Angeles, State of California,
a certified copy of this Resolution.
C-3
Resolution No. _____
Page 4 of 8
Section 11. Pursuant to Elections Code § 9295, this Golf Tax Measure will be
available for public examination for no fewer than ten (10) calendar days prior to being
submitted for printing in the voter information guide. The City Clerk shall post notice in the
Clerk’s office of the specific dates that the examination period will run.
Section 12. The City Council hereby finds and determines that the Golf Tax
Measure is not a “project” subject to the requirements of the California Environmental
Quality Act (“CEQA”) (Public Resources Code Section §§ 21000 et seq.) as it relates to
organizational or administrative activities of governments that will not result in direct or
indirect physical changes in the environment.
Section 13. The provisions of this Resolution are severable and if any provision
of this Resolution is held invalid, that provision shall be severed from the Resolution and
the remainder of this Resolution shall continue in full force and effect, and not be affected
by such invalidity.
Section 14. The City Clerk shall certify to the passage and adoption of this
Resolution and enter it into the book of original Resolutions. This Resolution shall be
effective immediately upon passage and adoption.
Section 15. The City Clerk shall certify to the adoption of this Resolution.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Rancho
Palos Verdes this 21st day of July, 2026.
BY:
Paul Seo, Mayor
APPROVED AS TO FORM:
Aleshire & Wynder, LLP
________________________________
William Wynder, City Attorney
CERTIFICATION
I, do hereby certify that the foregoing Resolution was duly adopted by the City
Council of the City of Rancho Palos Verdes at a special meeting held on the 21st day of
July 2026, by the following vote:
AYES: MEMBERS:
NOES: MEMBERS:
ABSENT: MEMBERS:
ABSTAIN: MEMBERS:
Teresa Takaoka, City Clerk
C-4
Resolution No. _____
Page 5 of 8
Exhibit “A”
Golf Tax Ordinance
C-5
Resolution No. _____
Page 6 of 8
ORDINANCE NO. ____
AN ORDINANCE OF THE PEOPLE OF THE CITY OF
RANCHO PALOS VERDES, CALIFORNIA, AMENDING
SECTION 3.40.030 OF CHAPTER 3.40, GOLF
TAX, OF THE RANCHO PALOS VERDES MUNICIPAL
CODE TO INCREASE THE “TAX IMPOSED” THEREIN
FROM TEN PERCENT (10%) TO UP TO FIFTEEN (15%)
PERCENT, THE SAME TO BE ADMINISTERED BY THE
CALIFORNIA DEPARTMENT OF TAX AND FEE
ADMINISTRATION
WHEREAS, pursuant to Government Code § 37100.5 and California Constitution
Article XIII C, the City of Rancho Palos Verdes (“City”) is authorized, subject to approval
by a majority vote of the qualified voters of the City voting in an election on the issue, to
levy a golf course user tax for general purposes pursuant to Government Code § 53723;
and
WHEREAS, pursuant to Article XIII C, § 2 and Elections Code § 10201, the City
has determined to submit a measure to enact an ordinance increasing the “Tax Imposed”
in Section 3.40.030 of the Rancho Palos Verdes Municipal Code from ten percent (10%)
to up to fifteen percent (15%) to the voters at the City’s next general election; and
WHEREAS, pursuant to California Elections Code § 9222, the City Council has
authority to place measures on the ballot to be considered at a General Municipal Election
and desires to place an ordinance increasing the “Tax Imposed” in Section 3.40.030 of
the Rancho Palos Verdes Municipal Code from ten percent (10%) to up to fifteen percent
(15%) on the ballot at the statewide general election held on November 3, 2026; and
WHEREAS, this Ordinance proposing an increase in the “Tax Imposed” in Section
3.40.030 of the Rancho Palos Verdes Municipal Code from ten percent (10%) to up to
fifteen percent (15%) was approved by the City Council of the City on July 21, 2026 for
placement on the ballot and requires approval by a majority of the voters casting votes at
the General Municipal Election on November 3, 2026; and
WHEREAS, the People of the City desire to enact an ordinance increasing the
“Tax Imposed” in Section 3.40.030 of the Rancho Palos Verdes Municipal Code from ten
percent (10%) to up to fifteen percent (15%).
NOW, THEREFORE, THE PEOPLE OF THE CITY OF RANCHO PALOS
VERDES, CALIFORNIA, AT THE NOVEMBER 3, 2026 GENERAL ELECTION, DO
HEREBY RESOLVE, DECLARE, AND ORDAIN AS FOLLOWS:
Section 1. Recitals. The foregoing recitals set forth above are true and correct
and are hereby incorporated herein by this reference.
C-6
Resolution No. _____
Page 7 of 8
Section 2. Text. Section 3.40.030, of Chapter 3.40 of the Rancho Palos
Verdes Municipal Code is hereby amended to read in its entirety as follows (deleted text
in strikethrough; added test in bold italics):
“3.40.030. - Tax imposed.
For the opportunity of playing golf in the city, each user is subject to and
shall pay a tax in the amount of ten up to fifteen percent of the golf fees
charged by the operator. The tax constitutes a debt owed by the user to the
city which is extinguished only by payment to the operator or the city.”
Section 3. Approval by the City Council. Pursuant to Government Code § 53724
this Ordinance was duly approved for placement on the ballot by a minimum two-thirds
(2/3) supermajority of all members of the City Council on July 21, 2026.
Section 4. Approval by the Voters. Pursuant to Elections Code § 9217, this
Ordinance shall be deemed adopted and take effect only if approved by a majority of the
eligible voters of the City of Rancho Palos Verdes voting at the General Municipal
Election of November 3, 2026. It shall be deemed adopted when the City Council has
certified the results of that election by resolution and shall take effect ten (10) days
thereafter.
Section 5. Use of Tax Proceeds. All proceeds of the tax levied and imposed
hereunder shall be accounted for and paid into the City’s General Fund and may be used
for any lawful purpose as designated by the City Council.
Section 6. Severability. If any section, subsection, sentence, clause, phrase, or
portion of this Ordinance is for any reason held to be invalid or unenforceable by a court
of competent jurisdiction, the remaining portions of this Ordinance shall nonetheless
remain in full force and effect. The people of the City of Rancho Palos Verdes hereby
declare that they would have adopted each section, subsection, sentence, clause,
phrase, or portion of this Ordinance, irrespective of the fact that any one or more sections,
subsections, sentences, clauses, phrases, or portions of this Ordinance be declared
invalid or unenforceable.
Section 7. Appropriations Limit. Pursuant to Article XIII B of the California
Constitution, the appropriations limit for the City of Rancho Palos Verdes is increased to
the maximum extent over the maximum period of time allowed by law consistent with the
revenues generated by this Ordinance.
Section 8. Council Authority to Amend. This is a City Council-sponsored
initiative Ordinance which otherwise would only be subject to amendment by the voters
of the City. However, pursuant to Elections Code § 9217, the City Council shall have and
retain the right and authority to amend this Ordinance to further its purposes and intent
(including but not limited to amendment for more efficient administration as determined
by the City Council) in any manner that does not increase a tax rate, or otherwise
constitute a tax increase for which voter approval is required by Article XIII C of the
California Constitution.
C-7
Resolution No. _____
Page 8 of 8
Section 9. Execution. If a majority of the voters of the City of Rancho Palos
Verdes voting at the General Municipal Election held on November 3, 2026 vote in favor
of this Ordinance, then the Mayor shall sign this Ordinance.
Section 10. Certification. The City Clerk shall certify that this Ordinance was
passed, approved and adopted by the People of the City of Rancho Palos Verdes,
California, voting on the 3rd day of November 2026, and upon its adoption, the City Clerk
is hereby authorized and directed to codify this Ordinance in the Rancho Palos Verdes
Municipal Code, at Chapter 3.40, and Section 3.40.030.
PASSED, APPROVED, AND ADOPTED by the People of the City of Rancho Palos
Verdes at an election held on the 3rd day of November, 2026.
By: ______________________________
Paul Seo, Mayor
APPROVED AS TO FORM:
Aleshire & Wynder, LLP
________________________________
William Wynder, City Attorney
CERTIFICATION
I, do hereby certify that the foregoing Ordinance was first introduced for first reading on
the ___ day of _____, 2026. Thereafter, said Ordinance was duly approved and adopted
at a regular meeting of the City Council on the ____ day of ____, 2026, by the following
roll call vote:
AYES: MEMBERS:
NOES: MEMBERS:
ABSENT: MEMBERS:
ABSTAIN: MEMBERS:
Dated:
Teresa Takaoka, City Clerk
C-8
RESOLUTION NO._____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RANCHO PALOS VERDES, CALIFORNIA, AUTHORIZING
THE DRAFTING OF DIRECT ARGUMENTS, SETTING
PRIORITIES FOR FILING WRITTEN ARGUMENT(S) AND
DIRECTING THE CITY ATTORNEY TO PREPARE AN
IMPARTIAL ANALYSIS REGARDING A CITY GOLF TAX
MEASURE TO BE SUBMITTED AT THE NOVEMBER 3,
2026 GENERAL MUNICIPAL ELECTION
WHEREAS, a General Municipal Election is to be held in the City of Rancho Palos
Verdes, California on November 3, 2026, at which the following ballot question will be
submitted to the voters of the City of Rancho Palos Verdes in connection with the
consideration of a proposed ordinance increasing the “Tax Imposed” in Section 3.40.030
of the Rancho Palos Verdes Municipal Code from ten percent (10%) to up to fifteen
percent (15%) (“Golf Tax Measure”):
Rancho Palos Verdes City Services/Golf Tax Measure:
To help prevent property crimes, home break-ins, vehicle
thefts; keep public areas, parks/children’s play areas,
safe/clean; support general city services; shall the City golf
tax paid by private golf course users be adjusted from 10%
to up to 15%, providing approximately $400,000 annually
disclosures, all funds benefiting Rancho Palos Verdes
which cannot be taken by the State or Los Angeles County,
be adopted?
YES
NO
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CITY OF RANCHO
PALOS VERDES, CALIFORNIA, DOES HEREBY RESOLVE, DECLARE, DETERMINE
AND ORDER AS FOLLOWS:
Section 1. Primary Arguments. That the City Council authorizes (i) the City
Council or any member(s) of the City Council, (ii) any individual voter eligible to vote on
the above Golf Tax Measure, (iii) a bona fide association of such citizens or (iv) any
combination of voters and associations, to file a written argument in favor of or against
the Golf Tax Measure, accompanied by the printed name(s) and signature(s) of the
author(s) submitting it, in accordance with Article 4, Chapter 3, Division 9 of the Elections
Code of the State of California, and to change the argument until and including the date
fixed below by the City Clerk, after which no arguments for or against the Golf Tax
Measure may be submitted to the City Clerk.
The deadline to submit arguments for or against the Golf Tax Measure pursuant
to this Resolution is declared by the City Clerk to be August 14, 2026, at 5:00 p.m. Each
argument shall not exceed 300 words and shall be filed with the City Clerk, signed, and
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include the printed name(s) and signature(s) of the author(s) submitting it, or if submitted
on behalf of an organization, the name of the organization, and the printed name and
signature of at least one of its principal officers who is the author of the argument.
Section 2. Rebuttal Arguments. Pursuant to § 9285 of the Elections Code of
the State of California, when the City Clerk has selected the primary arguments for and
against the Golf Tax Measure which will be printed and distributed to the voters, the City
Clerk shall send copies of the primary argument in favor of the Golf Tax Measure to the
authors of the primary argument against, and copies of the primary argument against to
the authors of the primary argument in favor. The authors or persons designated by them
may prepare and submit rebuttal arguments not exceeding 250 words. The rebuttal
arguments shall be filed with the City Clerk not later than August 24, 2026, at 5:00 p.m.
Rebuttal arguments shall be printed in the same manner as the primary arguments.
Each rebuttal argument shall immediately follow the primary argument which it seeks
to rebut.
Section 3. Multiple Arguments. In the event that more than one argument for
or against the Golf Tax Measure is timely submitted, the City Council’s duly appointed
elections official shall give preference and priority first, to arguments submitted by a
member of the City Council, as authorized by this Resolution, and second, to individual
voters, bona fide associations, or a combination thereof, in the order set forth at Elections
Code § 9287.
Section 4. Impartial Analysis. The City Council hereby directs the City’s
designated elections official to transmit a copy of the Golf Tax Measure to the City
Attorney. In accordance with Elections Code § 9280, the City Attorney is hereby directed
to prepare an impartial analysis of the Golf Tax Measure, not to exceed five hundred (500)
words in length, showing the effect of the Golf Tax Measure on the existing law and the
operation of the Measure. The analysis shall include a statement indicating whether the
Golf Tax Measure was placed on the ballot by the governing body of the City. In the event
the entire text of the Golf Tax Measure is not printed on the ballot, nor in the voter
information portion of the sample ballot, there shall be printed immediately below the
impartial analysis, in no less than 10-point bold type, a legend substantially as follows:
“The above statement is an impartial analysis of Ordinance No. ____/ or Measure ____.
If you desire a copy of the ordinance or measure, please call the elections official's office
at __________ and a copy will be mailed at no cost to you.” The impartial analysis shall
be filed by the date set by the City’s designated elections official for the filing of primary
arguments.
Section 5. Distribution of Impartial Analysis and Arguments. The City’s
designated elections official shall cause the City Attorney’s Impartial Analysis, and duly
selected arguments, to be printed and distributed to voters in accordance with State law
regarding same.
Section 6. Certification. The City Clerk shall certify to the passage and
adoption of this Resolution and enter it into the book of original Resolutions.
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PASSED, APPROVED, AND ADOPTED by the City Council of the City of Rancho
Palos Verdes on this 21st day of July 2026.
BY:
Paul Seo, Mayor
APPROVED AS TO FORM:
Aleshire & Wynder, LLP
________________________________
William Wynder, City Attorney
CERTIFICATION
I, do hereby certify that the foregoing Resolution was duly adopted by the City Council of
the CITY OF RANCHO PALOS VERDES, CALIFORNIA, at a regular meeting held on the
21st day of July, 2026, by the following vote:
AYES: MEMBERS:
NOES: MEMBERS:
ABSENT: MEMBERS:
ABSTAIN: MEMBERS:
Teresa Takaoka, City Clerk
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