HomeMy WebLinkAbout1438 - ORDINANCES - 4/7/1993 ORDINANCE NO. 1438
AN ORDINANCE OF THE CITY OF PALM SPRINGS,
CALIFORNIA, ADDING SECTION 3 .24 . 038 TO THE
PALM SPRINGS MUNICIPAL CODE, PROVIDING FOR
CREDIT FOR THE PAYMENT OF TRANSIENT OCCUPANCY
TAXES TO THE COMMUNITY REDEVELOPMENT AGENCY
AGAINST TRANSIENT OCCUPANCY TAXES OTHERWISE
OWING UNDER CHAPTER 3 .24 OF THE MUNICIPAL
CODE, AND ADDING SECTION 3 .24 .295 TO THE PALM
SPRINGS MUNICIPAL CODE, AUTHORIZING
AGREEMENTS FOR A CREDIT OF TRANSIENT
OCCUPANCY TAXES PAID BY CERTAIN INDIAN OWNERS
AND OPERATORS OF HOTELS SUBJECT TO SUCH TAXES
WHEREAS, pursuant to authority granted by State law, the City of
Palm Springs imposes a series of transient occupancy taxes on
transient occupancy of hotels within City limits; and
WHEREAS, pursuant to authority granted by California Revenue and
Taxation Code Section 7280 .5, the Community Redevelopment Agency
of the City of Palm Springs is considering adoption of an
ordinance under which the Community Redevelopment Agency would
impose a transient occupancy tax on transient occupancies
occurring in hotels which are located within the Canyon
Redevelopment Project Area; and
WHEREAS, under California Revenue and Taxation Code Section
7280 . 5, such a transient occupancy tax by a community
redevelopment agency is effective only if the city° s underlying
transient occupancy tax ordinance provides a mechanism for
crediting the amounts of transient occupancy tax paid pursuant to
the redevelopment agency tax against transient occupancy tax
amount otherwise owing under the city°s ordinance; and
WHEREAS, the City Council wishes to amend the Municipal Code to
provide for such a credit, and to allow inclusion within the
Municipal Code of the provisions of any transient occupancy tax
which may be imposed by the Community Redevelopment Agency, to
provide ready access to the terms of any such ordinance for all
persons reviewing and operating under Chapter 3 .24 of the
Municipal Code; and
WHEREAS, certain hotels within the City of Palm Springs are owned
and operated by the Agua Caliente Band of Cahuilla Indians, which
under federal law enjoys certain sovereign immunities regarding
local regulation and taxation; and
WHEREAS, both the City of Palm Springs and the Tribe will benefit
from the ability to enter a cooperative agreement regarding
collection and remission of transient occupancy taxes.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES
ORDAIN AS FOLLOWS :
SECTION 1. Chapter 3 .24 of the Palm Springs Municipal Code
relating to transient occupancy tax, is hereby amended by adding
thereto a new section to be numbered 3 .24 . 038, and reading as
follows:
3 .24 .bag Credit for Payments of Tax Imposed By
o ' Community Redevelopment Agency.
j (a) Pursuant to Section 7280 .5 of the California
11 Revenue and Taxation Code, a community redevelopment ���
agency is authorized to levy a transient occupancy tax
� G _
for its purposes if such transient occupancy taxes are
by ordinance credited against the city' s transient
occupancy taxes . Any person subject to the transient
occupancy tax under this section is entitled to credit
the amount of transient occupancy taxes due to the
Community Redevelopment Agency of the City of Palm
Springs pursuant to Revenue and Taxation Code Section
7280.5 against the payment of taxes otherwise due under
this Chapter. Upon the effective date of an ordinance
passed by the Community .Redevelopment .Agency of the
City of Palm Springs, the: amount of any tax due
pursuant to said ordinance by any transient occupying a
hotel subject to such ordinance, and collected and
remitted to the Community Redevelopment Agency of the
City of Palm Springs, levying a transient occupancy tax
pursuant to Part 1. 7 of Division 2 of the Revenue and
Taxation Code, shall be credited against any transient
occupancy tax otherwise due by the transient under
Sections 3 .24 . 030, 3 .214 . 035, and 3 .24 . 036 .
(b) In the event that the Community Redevelopment
Agency of the City of Palm Springs adepts an ordinance
pursuant to Revenue and Taxation Code Section 7280 . 5
imposing a transient occupancy tax, such ordinance
shall be codified in the Palm Springs ]Municipal Code as
Section 3 .24. 039, to provide ready access to such
ordinance for all persons reviewing Chapter 3 .24 of the
Palm Springs Municipal. Code.
SECTION 2 . Chapter 3 .24 of the Palm Springs Municipal Code
relating to Transient Occupancy Tax is hereby amended by adding
thereto a new section to be: num1bered 3 .24 .295, and reading as
follows :
3_24_.295 AcLreement_wi.th Indian Tribes .
The City is empowered to enter into an agreement
with the Agua Cal.iente Band of Cahuilla Indians,
whereby a portion of the transient occupancy taxes
collected from transients whose taxable occupancy
occurs in a hotel.. owned and operated by such Tribe,
will be rebated to the Tribe to facilitate development
or rehabilitation of such hotels . Such agreements may
include the Community Redevelopment Agency as a party
if the Community Redevelopment Agency adopts an
ordinance pursuant to Revenue and Taxation Code Section
7280 .5 �
SECTION 3 . EFFECTIVE DATE. This Ordinance shall be in full
force and effect thirty (30) days after passage.
SECTION 4 . PUBLICA'.PION. The City Clerk is hereby ordered and
directed to certify to the passage of this Ordinance, and to
cause the same or a summary thereof or a display advertisement,
duly prepared according to be published in accordance with law.
ADOPTED this 7th day of _ April , 1993._,
AYES : Members Hodges, Lyons, Reller-Sprugin, Schlendorf and Mayor Maryanov
NOES : None
ABSENT: None
ATTEST: CJ Y OF PALM SPRINGS, CALIFORNIA
By
ity Clerk Ae Mayor
�\ O
REVIEWED & APPROVED ,Xa_
I HEREBY CERTIFY THAT THE foregoing Ordinance 1438 was duly
adopted by the City Council of the City of Palm Springs,
California, in a meeting held on the 7th day of April , 1993,
and that same was duly published in the DESERT SUN, a newspaper
of general circulation on April 12, 1993.
JUDITH SUMICH
City Clerk