HomeMy WebLinkAbout11/5/2003 - STAFF REPORTS (16) t
u.
PROD.[' OF PUBLICATION This is space for Counly Clerk's Fd ing Stamp
(2015.5.C.C.P)
ORDINANCE NO 1640
AN ORDINANCE OF THE CITY OF PALM SPRINGS, CALIFORNIA, REPEALING SECTICH
3.24.030,3.24.035.3.24.036,3.24.037,AND 3,24.037(a)OF THE PALM SPRINGS MUNICIPA
CODE, AND AMENDING THE PALM SPRINGS MUNICIPAL CODE BY ADMUG A NEW SECTIO
3.24.030 TO IMPOSE TAX ON HOTEL GUESTS AND ADDING A NE1AI SECTION 3.24.035 T
STATE OF CALIFORNIA IMPOSE TAX ON CROUP MEETING HOTEL GUESTS.
County of Riverside SECTION 1. Sections 324.WO,324.035,3.24.036,3.24.037,and 3 24.037(a)of the Palm Springs Munich
Code are hereby repealed
SECTIONS Title 3 of the Municipal Code of the City of Palm Springs is her shy amended by adding anew Sectic
3 24 030,relating to Transient Occupancy Tax,to read in its entirety as follows:
1.24.030 Tax imposed on Hotel Guests-Use of proceeds.(a) Forthe privilege of occupancy in an
hotel,each transient is subject to,and shall pay a tax in the amount of eleven and one-half percent(11 5%)of It
rent charged by the operator or otherwise payable by the transient Insofar as the transient is concerned,said
I ant a citizen of the United States and a resident of constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or
the County aforesaid; I am over the age of eighteen the city.
years,and not a party to or interested in the (b) For purposes of this section,the rent deemed payable on account of time-share occupancy by a hansre
above-entitled matter.I am the rinci �I cleric of a shall be the rental value of the unit or rooms)which accommodated such occupancy,which rental value sh
P p be computed by determining the pro raja share of the total purchase price ofthe time-share right or enti leme
printer of the,DESERT SUN PUBLISHING (whether or not involving and estate or any ownership in real property),which share is allocable to the per led
COMPANY a newspaper of eneral circulation, transient occupancy currently involved,and adding thereto the total appptrouble operating costs including,but
p•p g landed to,the applicable real and personal property taxes,plus the totalamount of any and allfees,assessmeh
printed and published in the city of Palm Springs, charges and expenses(not including the preciously referred to taxes)charged bythe operator as attributable
Count of Riverside,and which newspaper has been thetrme-share occupancy ofthe transient by whatever name suchfees,assessments,charges or expenses in
Y p�p be denominated,whether"occupying fee"'"maintenance or operations charge,""per diem fee;"'managenne
adjudged a newspaper of general circulation by the fee"or like name or otherwise. In making the computation referred to above of the pro raja share of the to
Superior Court of the Count of Riverside,State of purchase price,in any case wherein the time-share right or en4tlement is ni perpetuity or for III or etherwr
p Y notfor a definite or ascertainable term,such pro ration shall be made upon an assumed term of forty years
California under the date of March 24, 1988.Case (c) The tax imposed and collected by this section shall be allocated and paid into the following funds
Number 191236;that the notice,of which the provided herein'
(r) Seven percent(7/)shall he paid into the Community Promotion
annexed is a printed copy(set in type not smaller Fund and used in accordance with Section 3.24.310
III) Four and one-half(4.5%)shall be paid Into the general fund of the City."
than non panel, has been published in each regular
SECTION 3 Title 3 of the Municipal Code of the City of Palm Springs is hereby amended by adding anew Seen
and entire issue of said newspaper and not in any 3 24035,relating to Transient Occupancy Tax,to read in its entirely as follows
supplement thereof on the following dates,to wit: "3 24035 Tax Imposed an Group Meeting Holet Guests-Use of proceeds
(a) Notwithstanding Section 3 24 030, for the privilege of occupancy in any group meeting
defined in 3.24.020,each transient Is subject to,and shall pay tax in the amount of thirteen and one-half pent
(13.5%)ofthe rent charged bythe operator or otherwise payable by the transient. Insofar as the transient to
November 26" city which is extinguished only by payment to the operator or to the city.
dd The additional tax imposed by this section shall be administered and collected in the sar
---_-_______ _____---------------------- manner,and is subject to all of the same corrections,exemptions,odes and regulations as the tax imposed
Section 3.24.030
(c) The tax imposed and collected by this section shall be allocated and paid into the
--------------------------------------------------------------- following funds as provided herein.
All in the year 2003 O Seven
percent
Se 23dpn[o the Community Promotion Fund and used in
accordance withBier 3
I certify(or declare)under penalty of perjury that the (u) Six and one-half percent(6.5%)shall be paid into the general fund of the city"
foregoingi is true and rider t. SECTION 4 everabllity. If any section,subsection,sentence,clause,phrase,or portion ofthis Ordinance is,
any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction,or
26' decision shall not affect the validity of the remaining portions of this Ordinance The City Council of the City
Dated at Palm Springs,California this--------- Palm Springs hereby declares that It would have adopted this Ordinance and each section,subsection,semen
day clause,phrase,or portion thereof,a respective of the fact that any one or more sections,subsections,Somers
clauses,phrases or portions thereof may,be declared Invalid or unconstitutional
SECTION 5 EFFECTIVE DATE. If passed by the voters at the November,2003 election,this measure shall U
of----------November 12003 street January 1,2004.
SECTION PUBLICATION The City Clerk is hereby ordered and duetted to certify to the passing of t
n Ordinance,and to cause the same or a summary thereof by display advertisement,duly prepared according
law,to be published in accordance with law
PSMC§ EFF.GATE % HOTELS ALLOCATED
---- ADOPTED this day November,2003 3 24.030 1972 7% All hotels Community
Signature AYES: Membersrs Mills,Once,Roller-Spurgin promotion f
and Mayor Klemtlienst
NOES: None 324035 9/1/84 2% All hotels General Fun
ABSENT: Member Hodges 3,24.036 8/1/91 15Grancral
ls General Fun
.0 ATTEST. CITY OF PALM SPRINGS,
CALIFORNIA 3.24.037 7/1/92 gBy. /s/ PatriciaA.Sanders General Fur
City Clerk324.037a 1/1/02 ls GalFurGeneralFurels
/s/ William G Kleintlienst
Mayor Group Meeting Hotels=125%(increase to 13.5%)
All other hotels= 11 5%(stay the same)
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF PALM SPRINGS,
CALIFORNIA, REPEALING SECTIONS 3.24.030,
3.24.035, 3.24.036, 3.24.037, AND 3.24.037(a) OF THE
PALM SPRINGS MUNICIPAL CODE, AND AMENDING
THE PALM SPRINGS MUNICIPAL CODE BY ADDING A
NEW SECTION 3.24.030 TO IMPOSE TAX ON HOTEL
GUESTS AND ADDING A NEW SECTION 3.24.035 TO
IMPOSE TAX ON GROUP MEETING HOTEL GUESTS.
- - - - - - - - - - - - -
SECTION 1. Sections 3.24.030, 3.24.035, 3.24.036, 3.24.037, and 3.24.037(a) of the
Palm Springs Municipal Code are hereby repealed.
SECTION 2. Title 3 of the Municipal Code of the City of Palm Springs is hereby amended
by adding a new Section 3.24.030, relating to Transient Occupancy Tax, to read in its
entirety as follows:
"3.24.030 Tax imposed on Hotel Guests — Use of proceeds. (a) For the privilege
of occupancy in any hotel, each transient is subject to, and shall pay a tax in the amount
of eleven and one-half percent (11.5%) of the rent charged by the operator or otherwise
payable by the transient. Insofar as the transient is concerned, said tax constitutes a debt
owed by the transient to the city which is extinguished only by payment to the operator or
to the city.
(b) For purposes of this section, the rent deemed payable on account of time-
share occupancy by a transient shall be the rental value of the unit or room(s) which
accommodated such occupancy, which rental value shall be computed by
determining the pro rata share of the total purchase price of the time-share right or
entitlement (whether or not involving an estate or any ownership in real property),
which share is allocable to the period of transient occupancy currently involved, and
adding thereto the total applicable operating costs including, but not limited to, the
applicable real and personal property taxes, plus the total amount of any and all
fees, assessments, charges and expenses (not including the previously referred to
taxes) charged by the operator as attributable to the time-share occupancy of the
transient by whatever name such fees, assessments, charges or expenses may be
denominated, whether "occupying fee," "maintenance or operations charge," 'per
diem fee," "management fee" or like name or otherwise. In making the computation
referred to above of the pro rata share of the total purchase price, in any case
wherein the time-share right or entitlement is in perpetuity or for life or otherwise not
for a definite or ascertainable terrn, such pro ration shall be made upon an assumed
term of forty years.
(c) The tax imposed and collected by this section shall be allocated and paid
into the following funds as provided herein:
(i) Seven percent (7%) shall be paid into the Community Promotion
Fund and used in accordance with Section 3.24.310.
(ii) Four and one-half percent (4.5%) shall be paid into the general fund
of the City."
SECTION 3. Title 3 of the Municipal Code of the City of Palm Springs is hereby amended
by adding a new Section 3.24.035, relating to Transient Occupancy Tax, to read in its
entirety as follows:
"3.24.035 Tax imposed on Group Meeting Hotel Guests — Use of proceeds.
(a) Notwithstanding Section 3.24.030, for the privilege of occupancy in any
group meeting hotel as defined In 3.24.020, each transient is subject to, and shall
pay a tax in the amount of thirteen and one-half percent (13.5%) of the rent charged
by the operator or otherwise payable by the transient. Insofar as the transient is
concerned, said tax constitutes a debt owed by the transient to the city which is
extinguished only by payment to the operator or to the city.
(b) The additional tax imposed by this section shall be administered and
collected in the same manner, and is subject to all of the same definitions,
exemptions, rules and regulations as the tax imposed by Section 3.24.030.
(c) The tax imposed and collected by this section shall be allocated and paid
into the following funds as provided herein:
(i.) Seven percent (7%) shall be paid into the Community Promotion
Fund and used in accordance with Section 3.24.310.
(ii.) Six and one-half percent (6.5%) shall be paid into the general fund
of the City."
SECTION 4. Severability. If any section, subsection, sentence, clause, phrase, or
portion of this Ordinance is, for any reason, held to be invalid or unconstitutional by the
decision of any court of competent jurisdiction, such decision shall not affect the validity of
the remaining portions of this Ordinance. The City Council of the City of Palm Springs
hereby declares that it would have adopted this Ordinance and each section, subsection,
sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more
sections, subsections, sentences, clauses, phrases, or portions thereof may be declared
invalid or unconstitutional.
SECTION 5. EFFECTIVE DATE. If passed by the voters at the November 2003
election, this measure shall take effect January 1, 2004.
SECTION 6. PUBLICATION. The City Clerk is hereby ordered and directed to certify to
the passing of this Ordinance, and to cause the same or a summary thereof by display
advertisement, duly prepared according to law, to be published in accordance with law.
ADOPTED this day of 2003.
ADOPTED this day of 2003.
AYES:
NOES:
ABSENT:
ATTEST: CITY OF PALM SPRINGS, CALIFORNIA
By:
City Clerk Mayor
REVIEWED AND APPROVED AS TO FORM
T.O.T. CHART
PSMC § EFF. DATE % HOTELS: ALLOCATED TO:
3.24.030 1972 7% All hotels Community Promotion
Fund
3.24.035 9/1/84 2% All hotels General Fund
3.24.036 8/1/91 1% All hotels General Fund
3.24.037 7/1/92 .8% Group Meeting General Fund
Hotels
3.24.037a 1/1/02 1.7% Group Meeting General Fund
1.5% Hotels General Fund
All hotels
Group Meeting Hotels = 12.5% (increase to 13.5%)
All other hotels = 11.5% (stay the same)