HomeMy WebLinkAbout7/21/2010 - STAFF REPORTS - 2.U. A. P A L M SpP
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DATE: July 21, 2010 Consent Calendar
SUBJECT: SECOND READING AND ADOPTION OF PROPOSED ORDINANCE NO.
1779 RELATING TO CLAIMS FOR RECOVERY OF TAXES
FROM: David H. Ready, City Manager
BY: Office of the City Clerk
SUMMARY
The City Council will consider the adoption of Ordinance No. 1779. This Ordinance
codifies the City's existing practice and interpretation of Title 3, Division I of the Palm
Springs Municipal Code by explicitly adopting the "pay first/litigate later" provisions.
Additionally, this Ordinance also includes clean-up provisions for internal consistency
and consistency with State law for certain provisions of the City's transient occupancy
tax.
RECOMMENDATION:
Waive further reading and adopt Ordinance No. 1779, "AN ORDINANCE OF THE CITY
OF PALM SPRINGS, CALIFORNIA, ADDING SECTIONS 3.16.011, 3.16.012, AND
3,16.013 TO, AMENDING SUBSECTION (8) OF SECTION 3.24.020 OF, AND
REPEALING SECTIONS 3.24.130 AND 3.32.216 OF, THE PALMS SPRINGS
MUNICIPAL CODE, RELATING TO CLAIMS FOR RECOVERY OF TAXES."
STAFF ANALYSIS:
The City Council at its meeting of July 7, 2010, introduced proposed Ordinance No.
1779 by the following vote:
AYES: Councilmember Foat, Councilmember Mills, and Mayor Pro Tern
Hutcheson
NOES: None
ABSENT: Councilmember Weigel and Mayor Pougnet
This report provides for the City Council to waive further reading and adopt the
ordinance. The ordinance shall be effective 30-days from adoption.
ES THOMPSON, City berk DAVID H. READY, ' ager
Attachment: Proposed Ordinance No. 1778
ORDINANCE NO.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF PALM SPRINGS ADDING SECTIONS 3.16.011,
3.16.012, AND 3.16.013 TO, AMENDING SECTIONS
3.24.140, 3.24.180, 3.24.200, 3.24.210, 3.24.250 AND
SUBSECTION (8) OF SECTION 3.24.020 OF, AND
REPEALLING SECTIONS 3.24.130 AND 3.32.216 OF, THE
PALM SPRINGS MUNICIPAL CODE, RELATING TO
CLAIMS FOR RECOVERY OF TAXES.
City Attorney's Summary
This Ordinance codifies the City's existing practice and
interpretation of Title 3, Division 1 of the Palm Springs
Municipal Code by explicitly adopting the `pay first/litigate
later" provisions. This Ordinance also includes clean-up
provisions for internal consistency and consistency with
State law for certain provisions of the City's transient
occupancy tax.
THE CITY COUNCIL OF THE CITY OF PALM SPRINGS ORDAINS:
SECTION 1. Section 3.16.011 is added to the Palm Springs Municipal Code to read:
3.16.011 Enjoining Collection Forbidden — Claims for Recovery of Taxes
A. No injunction or writ of mandate or other legal or equitable process shall issue in
any suit, action or proceeding in any court against the City or an officer thereof, to
prevent or enjoin the collection of taxes sought to be collected pursuant to this Title.
B. Payment of all tax, interest, and penalties shall be required as a condition
precedent to seeking judicial review of any tax liability.
C. No suit or proceeding for the recovery of taxes, penalties, or interest alleged to
have been erroneously or illegally determined or collected may be filed unless a claim of
such taxes has been filed and rejected in accordance with the provisions of this
Chapter.
SECTION 2. Section 3.16.012 is added to the Palm Springs Municipal Code to read:
3.16.012 Basis For Tax Refund To Be Stated
A claim for the recovery of taxes subject to the provisions of this Chapter may be
filed by any taxpayer or the taxpayer's guardian, executor, conservator, or administrator
if the payment of such tax has been accompanied by a written statement, signed by the
712799.1 2
taxpayer or the taxpayer's guardian, executor, conservator, or administrator which
states that the tax was paid under protest, or other basis for the requested refund.
These provisions shall not be construed as relieving any person of the obligation to
make full payment of any taxes owed or assessed.
SECTION 3. Section 3.16.013 is added to the Palm Springs Municipal Code to read:
3.16.013 Tax Refund Claims Procedures
A. A claim for the recovery of any taxes paid under protest shall be filed in writing by
the taxpayer or by the taxpayer's guardian, executor, conservator or administrator with
the City Attorney no later than one year after the date of the payment under protest. The
claim shall be deemed to be filed on the date of receipt by the City Attorney. Any such
claim shall indicate the following information:
1. The name and address of the taxpayer, and, where applicable, the
taxpayer's guardian, executor, conservator or administrator.
2. The amount of tax paid and the amount assessed, the payment date and
that nature of any taxes paid, including the address of any property to which the
tax is applicable.
3. A description of the specific reasons for the request for refund.
4. The signature of the taxpayer or the taxpayer's guardian, executor,'
conservator, or administrator following and accompanied by a contemporaneous
statement that the information on the claim has been provided under penalty of
perjury.
B. No claim may be filed on behalf of a class of taxpayers or on behalf of any
person other than the taxpayer filing the claim unless the membership of the class is
identified with particularity; provided, however, that any claim filed on behalf of a class
of taxpayers shall be further limited to persons who have paid their taxes under protest
during the twelve months immediately preceding the filing of the class claim.
SECTION 4. Sections 3.24.130 and 3.32.216 are repealed.
SECTION 5. Subsection (8) of Section 3.24.020 of the Palm Springs Municipal Code is
amended to read:
(8) "Transient" means any person who exercises occupancy or is entitled to occupancy
by reason of concession, permit, right of access, license, time-share arrangement or
ownership or agreement, or other agreement of whatever nature, for a period of twenty-
eight consecutive calendar days or less, counting portions of calendar days as full days.
Any person so occupying space in a hotel shall be deemed to be a transient if his actual
total period of occupancy does not exceed twenty-eight days. Unless days of occupancy
712799.1 3
or entitlement to occupancy by one person are consecutive without any break, then
prior or subsequent periods of such occupancy or entitlement to occupancy shall not be
counted when determining whether a period exceeds the stated twenty-eight calendar
days.
SECTION 6. In order to ensure consistency between the provisions of state law and the
Palm Springs Municipal Code, the term "three years" as used in Sections 3.24.140,
3.24.180, 3,24.200, 3.24.210, and 3.24.250 is amended to read "four years."
SECTION 7. This Ordinance reflects the City of Palm Springs longstanding and
consistent understanding and application of the law of the State of California, including
without limitation Article XIII, Section 32 of the California State Constitution and Section
3.32.216 of this Code which is being repealed and readopted pursuant to this
Ordinance. This Ordinance is therefore declaratory of existing law.
SECTION 8. The City Council has determined that this Ordinance does not constitute a
"project" as that term is defined by the California Environmental Quality Act (CEQA),
Public Resources Code Section 21000, et seq., and therefore, in accordance with
Section 15061(b)(3) OF Title 14 of CEQA, environmental review is not required.
SECTION 9. The Mayor shall sign and the City Clerk shall certify to the passage and
adoption of this Ordinance and shall cause the same, or the summary thereof, to be
published and posted pursuant to the provisions of law and this Ordinance shall take
effect thirty (30) days after passage.
PASSED, APPROVED, AND ADOPTED THIS DAY OF , 2010.
Stephen P. Pougnet
Mayor
ATTEST: APPROVED AS TO FORM:
James Thompson, City Clerk Douglas Holland, City Attorney
712799.1
The Desert Sun Certificate of Publication
750 N Gene Autry Trail RECEIVED
Palm Springs,CA92262 ITY CLERK'$ OFFICE
760-778-4578/Fax 760-778-4731 PALM DESERT. CA
2010 AUG —9 PM 12: 47 No3378
CITY OF PALM SPRINGS
ORDINANCE NO.1778
State Of California SS: AN ORDINANCE OF THE CITY OF PALMI
County of Riverside 3 OF ORDNALNC RNO: ,7 (Dq ��INGIONN
TO
PALM SPRINGS TONING CODE SECTION
93.20.08.B.5 PORTABLE OPEN SIGNS BY EX-
TENDING T{iE PROVISIONS OF OR�INANCE
Advertiser:
NO.1744 TO OCTOBER 3,2012.
City Attorney's Summary
Ordinance No. 1744, relating to onable open
CITY OF PALM DESERT slnss,x pwa1re oo�Vn1 apgro2voforTPw0his Zerdars and
73510 FRED WAKING DR extends Ordinance No.1744 to October3,2012.
PALM DESERT CA 922602
ORDINANCE N0.1779
AN pRDINANCE OF THE CITY OF PALM
SPRINGS CALIFORNIA, ADDING SMnONS
3.16.017,�.16 012 AND 3.16.013 TO,AMEND-
ING.SEgnONS 124140 3.24.780 3.24.200
2000217425 3.24 �10.3.24 25 AN p $UBSECIn N f81 OF
SECTION 4.24. 0 OF,AND REPEALING EO-
SPR11 GSNS 2MUNICIPAL CODE R32.216 F�LA ING THE ATO'
CLAIMS FOFrRECOVEFlY OF FAXES. I
City Attorney's Summary
This Ordinance Codifies the City s oxisfi ractICe.
I am over the age of 18 ears old, a citizen of the United ar'd IretaQon of Title a,Division 1 ofe palm
9 Y Spd uniclpal Code by explicit,y adopting the
States and not a pa to, or have interest in this matter. I pay���Altigate later"provisions, This Ordinance
party also includes clean-up provisions for Internal con-
hereby certify that the attached advertisement appeared sistency and consistency with State law for certain
in said newspaper (set in type not smaller than non pariel) prDwsionsm the City's transient occupancy z:,
in each and entire issue of said newspaper and not in any CERTIFICATION
supplement thereof on the following dates,to wit:
STATE OF CALIFORNIA
COUNTY OF RIVERSIDE) ss
Newspaper: The Desert Sun CITY OF PALM SPRINGS)
I JAMES THOMPSON,City Clerk of the City of
Balm Springs,California do hereby oertiTv that Or-
dinance Nos. 1778 and 1779 is a full,true,and
8/4/2010 correct copy, and were introduCe�at a,regular
meeting of f le Palm Springs Ci Council on the
7th day of Julyy 2010,and adopted at a regular
meet' of the Clty Council held on the 21 st day of
July,2010,by the following vote:
AYES:';�,7 ftncilmember Weigel, -Mayor-Pro
em Hutcheson,and Mayor Pougnet
ABSENT: Counci,members Foat and Mills
ABSTAIN: None
I acknowledge that I am a principal clerk of the printer of
The Desert Sun, printed and published weekly in the City Gimps palm on,City Clerk
of Palm Springs, County of Riverside, State of California. City Springs,California
The Desert Sun was adjudicated a newspaper of general PU13:(VQ2010
circulation on March 24, 1988 by the Superior Court of the - -- ---- —...__
County of Riverside, State of California Case No.
191236.
1 declare under penalty of perjury that the foregoing is true
and correct. Executed on this 4th day of August, 2010 in
Palm Springs,California.
1
Dpclaratx�
�T av
CITY OF PALM SPRINGS
PUBLIC HEARING NOTIFICATION
P
,A
City Council
Meeting Date: July 21, 2010
Subject: Ordinance 1778 and 1779
AFFIDAVIT OF PUBLICATION
I, Kathie Hart, Chief Deputy City Clerk, of the City of Palm Springs, California, do hereby
certify that a copy of the attached Notice of Public Hearing was published in the Desert Sun
on August 4, 2010.
declare under penalty of perjury that the foregoing is true and correct.
Kathie Hart, CMG
Chief Deputy City Clerk
AFFIDAVIT OF POSTING
I, Kathie Hart, Chief Deputy City Clerk, of the City of Palm Springs, California, do hereby
certify that a copy of the attached Notice of Public Hearing was posted at City Hall, 3200 E,
Tahquitz Canyon Drive, on the exterior legal notice posting board and in the Office of the
City Clerk on August 4, 2010.
1 declare under penalty of perjury that the foregoing is true and correct.
Kathie Hart, CMC
Chief Deputy City Clerk
CITY OF PALM SPRINGS
ORDINANCE NO. 1778
AN ORDINANCE OF THE CITY OF PALM SPRINGS, CALIFORNIA,
AMENDING SECTION 3 OF ORDINANCE NO. 1744 (RELATING TO
PALM SPRINGS ZONING CODE SECTION 93.20.09.B.5, PORTABLE
OPEN SIGNS) BY EXTENDING THE PROVISIONS OF ORDINANCE
NO. 1744 TO OCTOBER 3, 2012.
City Attomey's Summary
Ordinance No. 1744, relating to portable open signs, was originally approved for two
years and will expire on October 3, 2010. This Ordinance extends Ordinance No. 1744
to October 3, 2012.
ORDINANCE NO. 1779
AN ORDINANCE OF THE CITY OF PALM SPRINGS, CALIFORNIA,
ADDING SECTIONS 3,16.011, 3.16.012, AND 3.16.013 TO, AMENDING
SECTIONS 3.24.140, 3.24.180, 3.24,200, 3.24.210, 3.24.250 AND
SUBSECTION (8) OF SECTION 3.24.020 OF, AND REPEALING
SECTIONS 3.24.130 AND 3.32.216 OF, THE PALM SPRINGS
MUNICIPAL CODE, RELATING TO CLAIMS FOR RECOVERY OF
TAXES.
City Attorney's Summary
This Ordinance codifies the City's existing practice and interpretation of Title 3, Division
I of the Palm Springs Municipal Code by explicitly adopting the "pay first/litigate later"
provisions. This Ordinance also includes clean-up provisions for internal consistency
and consistency with State law for certain provisions of the City's transient occupancy
tax.
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF PALM SPRINGS )
I, JAMES THOMPSON, City Clerk of the City of Palm Springs, California, do
hereby certify that Ordinance Nos. 1778 and 1779 is a full, true, and correct copy, and
were introduced at a regular meeting of the Palm Springs City Council on the 7t" day of
July, 2010, and adopted at a regular meeting of the City Council held on the 21st day of
July, 2010, by the following vote:
AYES: Councilmember Weigel, Mayor Pro Tern Hutcheson, and Mayor Pougnet
NOES: None
ABSENT: Councilmembers Foat and Mills
ABSTAIN: None
jityy
es Thompson, City Clerk
of Palm Springs, California
ORDINANCE NO. 1779
AN ORDINANCE OF THE CITY OF PALM SPRINGS,
CALIFORNIA, ADDING SECTIONS 3.16.011, 3.16.012,
AND 3.16.013 TO, AMENDING SECTIONS 3.24.140,
3.24,180, 3.24.200, 3.24.210, 3.24.250 AND SUBSECTION
(8) OF SECTION 3.24.020 OF, AND REPEALLING
SECTIONS 3.24.130 AND 3.32.216 OF, THE PALM
SPRINGS MUNICIPAL CODE, RELATING TO CLAIMS
FOR RECOVERY OF TAXES.
City Attorney's Summary
This Ordinance codifies the City's existing practice and
interpretation of Title 3, Division I of the Palm Springs
Municipal Code by explicitly adopting the `pay first/litigate
later" provisions. This Ordinance also includes clean-up
provisions for internal consistency and consistency with
State law for certain provisions of the City's transient
occupancy tax.
THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, ORDAINS:
SECTION 1. Section 3.16.011 is added to the Palm Springs Municipal Code to read:
3.16.011 Enjoining Collection Forbidden — Claims for Recovery of Taxes
A. No injunction or writ of mandate or other legal or equitable process shall issue in
any suit, action or proceeding in any court against the City or an officer thereof, to
prevent or enjoin the collection of taxes sought to be collected pursuant to this Title.
B. Payment of all tax, interest, and penalties shall be required as a condition
precedent to seeking judicial review of any tax liability.
C. No suit or proceeding for the recovery of taxes, penalties, or interest alleged to
have been erroneously or illegally determined or collected may be filed unless a claim of
such taxes has been filed and rejected in accordance with the provisions of this
Chapter.
SECTION 2. Section 3.16.012 is added to the Palm Springs Municipal Code to read:
3.16.012 - Basis For Tax Refund To Be Stated
A claim for the recovery of taxes subject to the provisions of this Chapter may be
filed by any taxpayer or the taxpayer's guardian, executor, conservator, or administrator
Ordinance No. 1779
Page 2
if the payment of such tax has been accompanied by a written statement, signed by the
taxpayer or the taxpayer's guardian, executor, conservator, or administrator which
states that the tax was paid under protest, or other basis for the requested refund.
These provisions shall not be construed as relieving any person of the obligation to
make full payment of any taxes owed or assessed.
SECTION 3. Section 3.16.013 is added to the Palm Springs Municipal Code to read:
3.16.013 Tax Refund Claims Procedures
A. A claim for the recovery of any taxes paid under protest shall be filed in writing by
the taxpayer or by the taxpayer's guardian, executor, conservator or administrator with
the City Attorney no later than one year after the date of the payment under protest. The
claim shall be deemed to be filed on the date of receipt by the City Attorney. Any such
claim shall indicate the following information:
1. The name and address of the taxpayer, and, where applicable, the
taxpayer's guardian, executor, conservator or administrator.
2. The amount of tax paid and the amount assessed, the payment date and
that nature of any taxes paid, including the address of any property to which the
tax is applicable.
3. A description of the specific reasons for the request for refund.
4. The signature of the taxpayer or the taxpayer's guardian, executor,
conservator, or administrator following and accompanied by a contemporaneous
statement that the information on the claim has been provided under penalty of
perjury.
B. No claim may be filed on behalf of a class of taxpayers or on behalf of any
person other than the taxpayer filing the claim unless the membership of the class is
identified with particularity; provided, however, that any claim filed on behalf of a class
of taxpayers shall be further limited to persons who have paid their taxes under protest
during the twelve months immediately preceding the filing of the class claim.
SECTION 4. Sections 3.24.130 and 3.32.216 are repealed.
SECTION 5. Subsection (8) of Section 3.24.020 of the Palm Springs Municipal Code is
amended to read:
(8) "Transient" means any person who exercises occupancy or is entitled to occupancy
by reason of concession, permit, right of access, license, time-share arrangement or
ownership or agreement, or other agreement of whatever nature, for a period of twenty-
eight consecutive calendar days or less, counting portions of calendar days as full days.
Any person so occupying space in a hotel shall be deemed to be a transient if his actual
Ordinance No. 1779
Page 3
total period of occupancy does not exceed twenty-eight days. Unless days of occupancy
or entitlement to occupancy by one person are consecutive without any break, then
prior or subsequent periods of such occupancy or entitlement to occupancy shall not be
counted when determining whether a period exceeds the stated twenty-eight calendar
days.
SECTION 6. In order to ensure consistency between the provisions of state law and the
Palm Springs Municipal Code, the term "three years" as used in Sections 3.24.140,
3.24.180, 3.24.200, 3.24.210, and 3.24.250 is amended to read "four years."
SECTION 7. This Ordinance reflects the City of Palm Springs longstanding and
consistent understanding and application of the law of the State of California, including
without limitation Article XIII, Section 32 of the California State Constitution and Section
3.32.216 of this Code which is being repealed and readopted pursuant to this
Ordinance. This Ordinance is therefore declaratory of existing law.
SECTION 8. The City Council has determined that this Ordinance does not constitute a
"project" as that term is defined by the California Environmental Quality Act (CEQA),
Public Resources Code Section 21000, et seq., and therefore, in accordance with
Section 15061(b)(3) OF Title 14 of CEQA, environmental review is not required.
SECTION 9. The Mayor shall sign and the City Clerk shall certify to the passage and
adoption of this Ordinance and shall cause the same, or the summary thereof, to be
published and posted pursuant to the provisions of law and this Ordinance shall take
effect thirty (30) days after passage.
ADOPTED THIS 21St DAY OF JULY, 2010.
Stephen P. Pougnet, Mayor
ATTEST:
James Thompson, City Clerk
Ordinance No. 1779
Page 4
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF PALM SPRINGS )
I, JAMES THOMPSON, City Clerk of the City of Palm Springs, California, do
hereby certify that Ordinance No. 1779 is a full, true, and correct coy, and was
introduced at a regular meeting of the Palm Springs City Council on the 7t day of July,
2010, and adopted at a regular meeting of the City Council held on the 21 st day of July,
2010, by the following vote:
AYES: Councilmember Weigel, Mayor Pro Tern Hutcheson, and Mayor Pougnet.
NOES: None.
ABSENT: Councilmember Foat and Councilmember Mills.
ABSTAIN: None.
James Thompson, City Clerk
City of Palm Springs, California