HomeMy WebLinkAboutOrdinance 1829 N.C.S. 11/05/1990z~
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~QV 5 1990 ORDINANCE NO. 1829 N.C.S.
INTRODUCED
BY COUNCILPERSON SECONDED BY
John Balshaw
Lynn Woolsey
AN ORDINANCE TO TAKE EFFECT IMMEDIATELY OF THE
CITY OF PETALUMA AMENDING CHAPTER 4.24.030
OF THE PETALUMA MUNICIPAL CODE
TO INCREASE THE TRANSIENT OCCUPANCY
PERCENTAGE RATE OF 10%
17 BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS
18 FOLLOWS:
19 Section 1. Section 4.24.030 of the Petaluma Municipal Code is hereby
20 amended to read as follows:
21 "4.24.030 AMOUNT -PAYMENT
22 For the privilege of occupancy in any hotel or private campground,
23 each transient is subject to and shall pay a tax in the amount of ten
24 percent (10%) of the rent charged by the operator as of November 5,
25 1990. Such tax constitutes a debt owed by the transient to the Citywhich
26 is extinguished only by payment to the operator of the hotel or
27 campground at the time the rent is paid. If the rent is paid in
28 installments, a proportionate share of the tax shall be paid with each
29 installment. The unpaid tax shall be due upon the transient's ceasing to
30 occupy space in the hotel or campground. If for any reason the tax due is
31 not paid to the operator of the hotel or campground, the Tax
32 Administrator may require that such tax shall be paid directly to the Tax
33 Administrator".
34 Section 2. Section 4.24.070 of the Petaluma Municipal Code is hereby
35 amended to read as follows:
36 "4.24.070 REPORTS AND REMITTANCES
37 Each operator shall, within fifteen (15) days of the end of the
38 previous month, provide a report to the Tax Administrator of the total
39 rents charged and received and the amount of tax collected for transient
40 occupancies during the previous month. At the time the report is filed,
41 the full amount of the tax collected shall be remitted to the Tax
42 A~iinistrator. If the full amount of tax collected the previou~month is
Ord. 1829 N.C.S.
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not remitted to the Tax Administrator within 15 days of the end of the
previous month, all or a portion of tax not remitted shall be delinquent
and subject to penalties and interest. The Tax Administrator may
establish a different reporting and delinquency periods for any
certificate holder if deemed necessary in order to insure collection of the
tax and may require further information in return. Returns and payments
are due immediately upon cessation of business for any reason. All taxes
collected by the operators pursuant to this chapter shall be held in trust
for the account of the City until payment thereof is made to the Tax
Administrator".
Section 3. This ordinance relates to taxes for the usual and current
expenses of the City and shall take effect and be in force upon its passage by a
majority vote of the members of the City Council present at the time of its
adoption. This tax increase is necessary to obtain revenues for promotion of the
City.
Section 4. The City Clerk is hereby directed to post/publish this
ordinance for the period and in the manner required by the City Charter.
INTRODUCED and ordered posted/published this 29th day of
October 1990.
ADOPTED this 5th day of N~~Pm~,P,- 1990 by
the following vote:
AYES; Balshaw, Sobel, Davis Woolsey, Tencer, Mayor Hilligoss
NOES: Cavanagh
ABSENT: O
Attest:
atricia E. Bernard, City Cler
Ord. 1829 N.C.S.