SANTA BARBARA, Calif.—Janet and David Leathem couldn’t think of a better place to celebrate over 5 decades of love. But Santa Barbara marks a huge transition from what they’re accustomed to in Portland, Oregon. “ One of the pros of Portland is the no sales tax. So this is a big change with the tax, you know, coming here to California. But we were aware of that,” said Janet Leathem. Tourism makes up a huge part of Santa Barbara’s economy— with sales tax and transient occupancy tax accounting for the largest general fund revenue sources. “We get taxed so heavily at this point. It's just like part of life. It’s part of living,” said Dustin Chao and Tyah Ejan, who are visiting from
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