COUNTY OF LAKE

NOTICE OF PUBLIC HEARING AND

SUMMARY OF PROPOSED ORDINANCE

NOTICE IS HEREBY GIVEN that the Board of Directors, County of Lake, State of California, has set TUESDAY, MAY 17, 2010, at 9:20 A.M., Board Chambers, Courthouse, Lakeport, as time and place to consider a proposed Ordinance amending Article II Of Chapter 18 of the Lake County Code relating to the Transient Occupancy Tax. A certified copy of the proposed Ordinance is available at the Office of the Clerk of the Board of Supervisors.

This ordinance will clarify the definitions, procedures and fiduciary responsibilities associated with Transient Occupancy Tax including registration, occupancy, rent, taxation, exemptions, collection, record keeping, compliance, enforcement, appeals, facility closure and changes in ownership. This ordinance strengthens the Tax Collector’s ability to enforce collection and remittance of Transient Occupancy Tax by requiring owners and operators to obtain a Tax Clearance Certificate prior to transfer of title; by authorizing a Certificate of Delinquent Transient Occupancy Tax Lien for non-payment; and by clearly defining the responsible parties and the processes and procedures associated with TOT compliance.

NOTICE IS FURTHER GIVEN that at said time and place any interested person may appear and be heard.

If you challenge the action of the Board of Supervisors on any of the above stated items in court, it may be limited to only those issues raised at the public hearing described in this notice or in written correspondence delivered to the Clerk of the Board of Supervisors at, or prior to, the public hearing.

KELLY F. COX

Clerk of the Board

By: Mireya G. Turner

Assistant Clerk to the Board