How does the issue of hotel/motel tax get on the ballot?

Lodging

Incorporated jurisdictions
A city council passes a resolution to hold an election. The resolution is sent to the county commissioner of elections, usually the auditor. The auditor presents the resolution to the supervisors, who vote to direct the commissioner of elections to set up an election date. The issue passes or fails based on a simple majority vote.

Unincorporated jurisdictions
A county board of supervisors passes a resolution to hold an election. The auditor, commissioner of elections, takes the resolution and sets up an election date. The issue passes or fails based on a simple majority vote.