Although local governments were given the power to tax for transient occupancy in 1963, Contra Costa County did not adopt an Ordinance until 1990 (effective date was October 30, 1990). Historically all Transient Occupancy Taxes within the County were deposited into the General Fund/General Purpose Revenue. On April 9, 1991 by a 3-1-1 vote, the Board approved procedures for using TOT revenues from the Embassy Suites Hotel to establish a Child Care Affordability Fund. The action designated 50% of the TOT revenues from the Embassy Suites Hotel for the allocation to the trust fund, not to exceed $250,000 annually). As part of the annual budget, the Board discontinued the allocation of TOT to the Child Care Affordability Fund at the end of fiscal year 2006/07.
On February 4, 2003, the Board of Supervisors created the CCFuture Fund; adopted, in concept, the earmarking of 100% of the annual TOT from the Renaissance Suites Hotel to fund prevention programs serving children and families in Contra Costa County; and directed that the focus of prevention efforts initially be in the Monument Corridor area of the City of Concord. Beginning in 2003/04 fiscal year and continuing today, TOT revenues from the Renaissance Suites Hotel are deposited directly into the general fund account for the CCFuture Fund.