HEARING - Consider recommendations regarding Jeremy and Megan Raff’s Appeal of the Treasurer-Tax Collector’s Transient Occupancy Tax Final Audit Determination, as follows: (EST. TIME: 45 MIN.) a) Consider an appeal of the Treasurer-Tax Collector’s Transient Occupancy Tax final audit determination for Jeremy and Megan Raff. The appeal was filed by Jeremy and Megan Raff; and b) Consider taking the following actions: i) Conduct a hearing to consider the appeal of the final determination of Transient Occupancy Tax, interest and penalties assessed by the Treasurer-Tax Collector on Jeremy and Megan Raff in the amount of $65,840.11; ii) Uphold the Treasurer-Tax Collector's final determination and deny the appeal request for the waiver or meaningful reduction of Transient Occupancy Tax, penalties and interest totaling $65,840.11; iii) Deny the appeal request for a payment plan arrangement; iv) Adopt the findings proposed by the Treasurer-Tax Collector; and v) Determine that the above actions involve government funding mechanisms and/or fiscal activities and are not a project under the California Environmental Quality Act (CEQA), pursuant to Section 15378(b)(4) of the CEQA Guidelines. COUNTY EXECUTIVE OFFICER’S RECOMMENDATION: POLICY

Committee

BOARD OF SUPERVISORS

Introduced

June 26, 2026

On agenda

July 7, 2026

Where it was heard

BOARD OF SUPERVISORS Jul 7, 2026 Continued, as follows: Pass