Laguna Beach residents passed City Council-approved Ballot Measure LL in November 2016 by a nearly 80% margin. Measure LL increased the Transient Occupancy Tax ("TOT") rate from 10% to 12%. TOT is paid by tourists who stay in hotels and other lodging establishments for a period of thirty (30) days or less. This infographic was distributed prior to the election.

Revenue from TOT is placed in the City's General Fund for general City operations and services, including the protection of beaches from pollution, police and fire protection and emergency response, public works, and utility undergrounding to prevent fire and power outages.

City Council established a committee to oversee Measure LL spending to ensure funds are used in accordance with Measure LL guidelines.

• Audit Report for FY 2016-17
• Audit Report for FY 2017-18
• Audit Report for FY 2018-19
• Audit Report for FY 2019-20
• Audit Report for FY 2021-22
• Measure LL Report for FY 2016-17
• Measure LL Report for FY 2017-18
• Measure LL Report for FY 2018-19
• Measure LL Report for FY 2019-20

Additional Documents

Resolution 22.074 A Resolution of the City Council of the City of Laguna Beach adding the responsibilities of an Investment Advisory Committee to the duties of the Citizens' Audit Committee and establishing a Citizens' Audit Review and Investment Advisory Committee.

Laura Parisi, City Treasurer, is the liaison for the Investment Advisory Committee and can be contacted by calling (949) 677-0327.

Julie Nemes is the liaison for the Citizens' Audit Review and can be contacted by calling (949) 497-0307. 

The following documents relate to the passage of Measure LL: Resolution 16.068 City Council Support for Measure LL, Intent to Prioritize Spending Options, and Intent to Establish a Citizens Audit Oversight Committee; Staff Report from July 26, 2016 City Council meeting regarding TOT ballot measure; Resolution 16.063 Calling Election and Placing TOT ballot measure on the November 8, 2016 ballot; City Attorney's Impartial Analysis and City Manager's Fiscal Analysis of Measure LL; Notice of Deadline to File Direct and Rebuttal Arguments in Favor of and Against Measure LL; and Fact Sheet regarding Measure LL.

Members