HomeMy WebLinkAbout1485 - ORDINANCES - 11/16/1994 ORDINANCE NO. 1485
AN ORDINANCE OF THE CITY OF PALM SPRINGS,
CALIFORNIA AMENDING SECTION 3 . 24. 140 TO
CLARIFY THE MINIMUM TYPE OF RECORDS TO BE
MAINTAINED BY HOTEL OPERATORS AND ADDING
SECTION 3 . 24 .225 TO CLARIFY THAT THE TAX
ADMINISTRATOR HAS THE AUTHORITY TO DETERMINE
THE AMOUNT OF TRANSIENT OCCUPANCY TAX,
PENALTIES AND INTEREST WHICH MUST BE WITHHELD
BY THE PURCHASER OF A HOTEL AND THE AUTHORITY
TO REQUIRE THAT AMOUNT TO BE REMITTED TO THE
CITY.
NOW, THEREFORE, BE IT RESOLVED THE CITY COUNCIL OF THE CITY OF PALM
SPRINGS, CALIFORNIA DOES ORDAIN AS FOLLOWS:
Section 1. Sections 3 . 24. 140 and 3 . 24 . 225 of the Palm Springs
Municipal Code are hereby amended to read as follows:
3 .24 . 140 Records. It shall be the duty of every operator
liable for the collection and remittance to the city of any
tax imposed by this chapter to keep and preserve, in the city,
for a period of three years, records in such form as the tax
administrator may require to determine the amount of such tax.
Such records shall include, but are not limited to, guest
registration cards or folios which show the guest name and
address, dates of occupancy, breakdown of total charges per
night and number of guests; a cash receipts journal; and bank
statements to which hotel revenue can be traced. Additional
documentation related to the hotel operation may be required
by the tax administrator.
Such records shall be made available to the: tax administrator
at all reasonable times to conduct audits for verification of
the transient occupancy tax liability. The tax administrator
shall have the right to inspect such records at all reasonable
times and may subpoena the records of any operator who refuses
to make them available for examination. 117 the above records
are not provided by the hotel operator, or are deemed
incomplete or unacceptable by the tax administrator, a
determination of the taxes,penalties and interest due will be
made by the tax administrator in the manner specified in
section 3 .24. 120.
3 . 24 . 225 Determination of Successor's Liability by Tax
Administrator - Withholding by Purchaser, Escrow Company or
Bankruptcy Trustee
Upon the cessation of business by hotel operator, the Tax
Administrator shall estimate the potential transient occupancy
tax, penalties and interest to be due, and such total amount
due shall be withheld by the Purchaser, Escrow Company, or
Bankruptcy Trustee from the purchase price of the hotel, and
remitted to the City of Palm Springs immediately upon the
close of escrow or completion of sale.
Section 2 . Effective Date:
Pursuant to Government Code Section 36937,, Subdivision (d) ,
this ordinance shall be effective immediately after its final
passage.
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Ord 1485
Page 2
Section 4. Publication I
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 16th day of November , 1994
AYES: Members Hodges, Kleindienst, Lyons, Reller-Spurgin and Mayor Maryanov
NOES: None
ABSENT: None
ATTEST: CITY OF PALM SPRINGS, CALIFORNIA
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By
City Clerk ! Mayor
REVIEWED & APPROVED:
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I HEREBY CERTIFY that the foregoing Ordinance 1485 was duly adopted by
the City Council of the City of Palm Springs, California, in a meeting
held on the 16th day of November, 1994, and that same was duly published
in the DESERT SUN, a newspaper of general circulation on November 22, 1994.
JUDITH SUMICH
City Clerk