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Extracted from Consolidated Report
This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.
Placer County Grand Jury
• 2024-2025
TOT Transient Occupancy Taxes are utilized by municipalities and governments
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings 19 findings
F1
Page 187
Placer County uses a third-party vendor to identify properties subject to Transit Occupancy Tax compliance. Since moving to third party vendors for this process, more than 1,500 properties have been identified which were previously unknown to the county and have operations subject to Transit Occupancy Tax compliance. Identification of such properties improves compliance and Transit Occupancy Tax revenue for Placer County.
F2
Page 187
Audits of individual properties for Transit Occupancy Tax compliance are not effective; audit volume is low, and the third-party vendor audit reports lack professionalism. The Treasurer - Tax Collectors Office is investigating the benefits of discontinuing the contract with HdL and using the Placer County Audit Department to better meet audit needs.
F3
Page 187
The Transit Occupancy Tax remittance process is not efficient. The Treasurer's office is reviewing software vendors to allow property owners to easily remit Transit Occupancy Tax dollars online. 179 -2025 Final Report
F4
Page 188
The Placer County Auditor- Revenue Services for fiscal year 2021-22 identified several recommendations regarding the Transit Occupancy Tax and Tourism Business Improvement District programs, including Transit Occupancy Tax oversight, Transit Occupancy Tax audit, and Tourism Business Improvement District agreement compliance.
F5
Page 188
The Placer County website has extensive information on the North Lake Tahoe Tourism Business Improvement District, managed by the North Tahoe Community Alliance. However, the website has very limited information on the Olympic Valley Alpine Meadows Microtransit District, only addressing the lodging Tourism Business Improvement District rate on one webpage.
F6
Page 188
The Transit Occupancy Tax and Tourism Business Improvement District programs have provided a significant boost to funds available for investment in the North Lake Tahoe region, benefiting both Placer County residents and visitors.
F7
Page 213
The South Placer Main Jail demonstrates a commitment to inmate health by providing access to medical, dental and mental health services.
F8
Page 213
recidivism by equipping inmates with practical skills for employment upon release.
F9
Page 213
The South Placer Main Jail is enhancing its mental health services with newly designed facilities, providing the care and support detainees which have mental health challenges need.
F10
Page 213
No maintenance records for the ductless fume hood were found. 205 -2025 Final Report
F11
Page 214
All of the facilities at this location were found to be well maintained and controlled by staff. Historical Auburn Courthouse The grand jury found:
F12
Page 214
Although the historic Auburn courthouse is old, it has been well maintained and remains in good condition
F13
Page 214
The historical Auburn courthouse provides excellent educational outreach and engages the community in preserving its history through guided tours, school programs, and community events which highlight its rich history.
F14
Page 214
While the facility met expectations for cleanliness and maintenance overall, the staircase leading to the holding cells lacks cleanliness. Hon. Howard G. Gibson Courthouse The grand jury found:
F15
Page 214
This facility was found to be well maintained and controlled by staff.
F16
Page 214
Supports collaboration with the Placer County Probation Department, legal proceedings.
F17
Page 214
inmate transportation and courtroom security, promoting safety and efficiency. Tahoe Substation The grand jury found:
F18
Page 214
Several previous Grand Jury reports have cited potential liability issues which are shared by the current Grand Jury.
F19
Page 214
While this facility is well maintained and operated by staff, the facility is outdated and in need of renovation or replacement.
Recommendations 6
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R1Page 188The Treasurer-Tax Collector should develop Transit Occupancy Tax audit expectations and an audit solution which are both effective and cost-wise
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R2Page 188The Treasurer-Tax Collector should pursue approval and installation of new technology solutions to revamp the Transit Occupancy Tax and Tourism Business Improvement District collection process
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R3Page 188The Treasurer-Tax Collector should complete the follow-up review of the fiscal year 2021-22 internal audit and report on any corrections or additional action to be taken
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R4Page 188The Treasurer-Tax Collector should oversee an update to the Placer County website to include detailed information on the Olympic Valley Alpine Meadows Microtransit District Tourism Business Improvement District by November 1, 2025. 180 -2025 Final Report
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R5Page 215The staircase leading to the holding cells should be cleaned and maintained on a regular basis. The grand jury recommends Placer County Sheriff maintain and clean the staircase no later than September 1, 2025. Tahoe Substation The grand jury recommends:
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R6Page 215The Placer County Board of Supervisors should review and update plans for the renovation or replacement of this facility by December 1, 2025. The Board of Supervisors should continue to support building a replacement Burton Creek Substation facility and see it through to completion. Hon. Howard G. Gibson Courthouse The grand jury has no recommendations.