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Special Use Taxes
Overview
The voters of Mammoth Lakes, by a two-thirds majority, supported two special use taxes for the specific purpose of enhancing recreation, trails, parks, mobility and arts & culture.

Priorities for the strategic and effective use of Measure R and Measure U funds are established by Mammoth Lakes Recreation with recommendations to Town Council.

Measure R
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Measure R at Work!

The Measure R or “Mammoth Lakes Recreation, Trails and Parks Investment Initiative” Ordinance No. 08-01 was adopted by Town Council on February 20, 2008, and approved by the voters on June 3, 2008. The Ordinance imposed a Transactions and Use Tax in the amount of one-half percent for the purpose of funding Recreation, Trails and Parks. 

Measure R is a special fund designated for use by the Town of Mammoth Lakes only for the planning, construction, operation, maintenance, programming and administration of all trails, parks and recreation facilities managed by the Town of Mammoth Lakes without supplanting existing parks and recreation facility maintenance funds. Please reference TOML ordinance No. 08-01 for additional information.


Measure U
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Powered by Measure U!

The Measure U or “Mammoth Lakes Mobility, Recreation and Arts & Culture Utility Users Tax Ordinance” was adopted by the Mammoth Lakes Town Council on March 17, 2010, and approved by the voters of the Town of Mammoth Lakes on June 8, 2010.

The Measure U Ordinance (No.10-04) states: “On or after July 1, 2011 all proceeds of the tax and imposed hereunder shall be accounted for and paid into a special fund designated for use by the Town of Mammoth Lakes, and used only for the following purposes: Planning, construction, operation, maintenance, programming and administration of facilities and projects for Mobility, Recreation and Arts & Culture. Such tax proceeds shall not supplant existing funds used for the purposes set forth above."



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Location: 437 Old Mammoth Rd, Suite R, Mammoth Lakes, CA 93546   •   Mailing Address: PO Box 1609, Mammoth Lakes, CA 93546   •   Phone: 760-965-3600   •   Fax: 760-934-7493