This page provides information about Measure X, which will appear on the November 3, 2026 ballot. It is intended to help voters understand what the measure would do and does not advocate for or against Measure X.
Measure X Frequently Asked Questions
What is Measure X?
Measure X is a Yolo County ballot measure concerning the County’s Transient Occupancy Tax (TOT). If approved, it would increase the TOT rate in the unincorporated areas of Yolo County from 8% to 12% and make several updates to the County’s existing TOT ordinance.
What is a Transient Occupancy Tax?
A Transient Occupancy Tax is a tax paid by guests who stay for 30 days or less in hotels, motels, vacation rentals, short-term rentals and other covered lodging. The tax is based on the amount charged for the lodging.
Who pays the tax?
The tax is paid by the lodging guest. Lodging operators or qualifying booking agents collect the tax and remit it to the County.
Where would the Measure X tax rate apply?
The proposed 12% rate would apply only to lodging in the unincorporated areas of Yolo County. It would not change the TOT rates charged within the cities of Davis, Woodland, West Sacramento or Winters. It would also not apply to lodging located on tribal land.
What types of lodging are covered?
The ordinance applies to short-term stays in hotels and other lodging. The updated ordinance specifically includes lodging such as hotels, motels, short-term rentals, vacation rentals, guest rooms, campgrounds and recreational vehicle park spaces, except where exempt under state law.
Does Measure X do anything besides increase the tax rate?
Yes. Measure X would also update the County’s existing TOT ordinance. Among the changes, the ordinance would clarify which types of short-term lodging are covered, how online booking platforms are treated for tax collection purposes, and what charges are included when calculating the tax.
What charges are included when the tax is calculated?
The ordinance defines taxable “rent” as the total amount charged for the short-term stay. This may include the room rate and charges such as service fees, commissions, processing fees, cleaning fees, resort fees, pet fees and online booking fees.
How much additional revenue is Measure X estimated to generate?
County staff estimates that increasing the rate from 8% to 12% would generate approximately $250,000 in additional General Fund revenue each year.
How does Yolo County’s current TOT rate compare with nearby jurisdictions?
The County’s unincorporated TOT rate was 8%. County staff report the following rates for nearby jurisdictions:
Woodland: 10%
Davis: 12%
West Sacramento: 12%
Winters: 12%
Unincorporated Sacramento County: 12%
How could revenue from Measure X be used?
Measure X proposes a general tax. Revenue would be deposited into the Yolo County General Fund and would be available for any lawful County expenditure through the annual budget process.
The ballot question identifies examples that include maintaining health and human services program levels, enhancing public safety and supporting emergency preparedness projects. The revenue is not legally restricted or earmarked for those specific purposes.
Who gets to vote on Measure X?
Measure X is a countywide ballot measure. All qualified Yolo County voters may vote on it, including voters who live within the incorporated cities as well as those who live in unincorporated areas.
How many votes are needed for Measure X to pass?
Measure X requires a majority of the votes cast on the measure, or more than 50%.
What happens if Measure X passes?
If approved, the County’s TOT rate in unincorporated areas would increase from 8% to 12%, and the other changes contained in the ordinance would take effect January 1, 2027.
What happens if Measure X does not pass?
If Measure X is not approved, the proposed changes would not take effect and the County’s TOT rate would remain at 8%.
Is Measure X a new tax?
No. Yolo County currently imposes an 8% TOT on qualifying short-term lodging in the unincorporated areas of the County. Measure X would increase that existing rate to 12%.
Were arguments submitted for or against Measure X?
An argument in favor of Measure X was filed for inclusion in the voter information materials. No argument against Measure X was filed by the deadline.
