HomeMy WebLinkAbout1437 - ORDINANCES - 3/17/1993 ORDINANCE NO. 1437
AN ORDINANCE OF THE CITY OF PALM SPRINGS, CA,LIFORNIA,
AMENDING CHAPTER 3.24 OF THE PALM SPRINGS MUNICIPAL CODE
TO CLARIFY PROVISIONS RELATING TO SUCCESSOR LIABILITY
FOR TRANSIENT OCCUPANCY 'TAXES.
NOW, THEREFORE, BE IT RESOLVED THE CITY COUNCIL OF THE CITY OF PALM SPRINGS,
CALIFORNIA, DOES ORDAIN AS FOLLOWS:
SECTION 1. Section 3.24.220 of the Palm Springs Municipal Code is hereby amended
to read as follows:
3.24.220 Liability of Successo: • - Withholding by Purclxaser_ If any
operator liable for any amount under this chapter sells or quits the
business and ceases as operator of the hotel, whether or not the, cessation
of business is voluntary or involuntary, the former operator's successor
or assign, including any purchaser at a foreclosure, sale, shall withhold
sufficient of the purchase price to cover any outstanding amount owed
pursuant to this chapter until. the former owner or operator ;produces a
receipt from the tax administrator showing that all outstanding amounts
have been paid, or a certificate: stating that no amount is due.
3.24.230 Liability of Purchaser --_Release. Prior to the close of any
sale or transfer referenced in Section 3.24.220, all outstanding amounts
due to the City pursuant to this chapter shall be paid and if unpaid, the
successor or assign shall become personally liable for the payment.
Within sixty (60) days after receiving a written request from the
purchaser for a certificate, or within sixty (60) days from the date the
former owner's records are made available for audit, whichever period
expires later, but in any event not later than ninety (90) days after
receiving the request, the tax administrator shall either issue the
certificate or mail notice: to the purchaser at his address as it appears
on the records of the tax administrator of the amount: that must be paid as
a condition of issuing the certificate. Failure of the tax administrator
to mail the notice will release the; purchaser from any further obligation
to withhold the purchase price or to pay outstanding amounts due prior to
the sale as above provide('[. The time within which the obligation of the
successor may be enforced shall start to run at the time the operator
sells his business or at the time that the determination against the
operator becomes final, whichever event occurs later.
SECTION 2. Effective Date.
]Pursuant to Government Code Section 36937, Subdivision (d) , this ordinance shall
be effective immediately after its final passage.
SECTION 4. Publication.
The City Clerk is hereby ordered and directed to certify to the passage of this
ordinance, and to cause a summary of this ordinance or a display advertisement,
duly prepared according to law, to be, published in accordance with law.
ADOPTED THIS 17th DAY OF' March 1993.
AYES... Members Hodges, Lyons Reller-Spurgin and Mayor Maryanov
NOES: None
ABSENT: Member Schlendorf
ATTEST: CITY OF PALM SPRINGS, CALIFORNIA
By L�
� ,ity Clerk Mayor
REVIEWED & APPROVED: _4
I HEREBY CERTIFY THAT the foregoing Ordinance 1437 was duly
adopted Hy the City Council of the City of Palm Springs,
California, 'in a meeting held on the 17th day of March, 1993,
and that same was duly published in the DESERT SUN, a Newspaper
of general circulation on March 23, 1993.
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—JUDITH SUMICH
City Clerk