HomeMy WebLinkAboutORD 134ORDINANCE NO. 134
All OAbilfAM OF THR CITY COUNCIL Of THE CITY
Of PALM Dfi M, CALIFOMA DEALING WITH
U NIV011M T1tANSIRHT OOCUJlANCf TAX IN SAID CITY.
The City Council of the City of Palm Desert, Calif-
ornia, DORS HMBT OMIN as follows:
SECTION It That Section 2-3 of Ordinance 6 of
said City be and the same is hereby amended to read as follows:
"Section 2. DEFINITIONS.
3.• Hotel. 'Hotel' means any structure. or
any portion of any structure, which is occupied or
intended or designed for use or occupancy by tran-
sients, including but not limited to dwelling, lodg-
ing or sleeping purposes, and includes any hotel, inn,
tourist home or house, motel, studio hotel, bachelor
hotel. lodging house. rooming house, apartment house,
dormitory, public or private club. mobile home or
house trailer at a fixed location, as permitted by
Section 7281 of the Revenue and Taxation Code of
the State of California. or other similar structure
or portion thereof subject to the business license
provided by this Code."
SECTION 2: That Section 2-G of said Ordinance No. 6
be and the same is hereby amended to read as follows:
"G. Tax Administrator. 'Tax Administrator' means
the Director of Finance, or such other individual
as may be designated by the City Council."
SECTION 3: That Section 14 of Ordinance No. 6 be
F and the same is hereby amended to read as follows:
"Section 14. VIOLATIONS NXIM MANOR. .
It shall be unlawful for any persons to violate
any provision or fall to comply with any of the
requirements of this ordinance. Any person violating
any provision of this ordinance or failing to comply
with nay of the raquiresents shall be deemed guilty
-1-
M
of a utedsswanor in accordance with Ordinance
f. W
Any operator or other person who wilfully
fails or refuse# to register as required herein,
or to furnish any return required to be made, or
who fails or refuses to furnish a supplemental
return or other data required by the Tax Administrator,
or who renders a false or fraudulent return or claim
is guilty of a misdemeanor, and is punishable as afore-
said. Any person required to make, render, sign or
verify any report or claim who wilfully makes a
false or fraudulent report or claim with intent to
defeat or evade the determination of any amount due
required by this ordinance to be made, is -guilty of
a misdemeanor and is punishable as aforesaid."
SECTION 4: That Section 7 of Ordinance No. 6 of said
City be and the same is hereby amended to read as follows:
"Section 7-A Returns and Payment
The Tax imposed under Section 3 is due and payable
to the Tax Administrator, on the first day of the
month following the close of each calendar month and
become delinquent on the first day of the second
succeeding calendar month following the close of each
calendar month"
"Section 7-3 Reporting and Remitting
Each operator shall, on or before the last
day of the month following the close of each calendar
month, make a return to the Tax Administrator, on
fosse provided by him., of the total rents charged
or chargeable as provided in Section 3, whether or
not received including any rentals charged for
oacupanclos exampt under the provisions of Section
SOD and 4 and the amount of tax collected for Transient
eaeupanoies. Amounts claimed on the return as exempt
be fully itsmised and explained on the return or
supporting schedule. At the time the return is
filed, the tax fixed at the rate of six percent (6%)
of the amount of rentals charged or chargeable,
vhich are not exempt from tax under Sections 2-D, 4 and
12, shall be remitted to the Tax Administrator. The
Tax Administrator may establish other reporting periods
and say require a cash deposit or bond for any permit
holders if he deems it necessary in order to insure
collection of the tax and he may require further informa-
tion in the return. All taxes collected by operators
pursuant to this Chapter shall be held in trust for
the account of the City until payment thereof is made
to -the Tax Administrator."
Section 7-C Cessation of Business
Each operator shall notify the Tax Administrator,
ten (10) days prior to the sale or cessation of
business for any reason and returns and payments are
due immediately upon the sale or cessation of business.
SECTION St The City Clerk is directed to publish
this ordinance once in the Palm Desert Post, a newspaper of
general circulation, published and circulated in the City of
Palm Desert, and shall certify to the passage and adoption of this
ordinance, and the same shall be in full force and effect thirty
(30) days after its adoption.
PASSED, APPROVED and ADOPTED by the City Council this
_23rdday of December, 1976, by the following voter
AYESs MOberson, Mullins, Newbrander, Seidler i Brush
MODSs NOge
ASSE1Rs Hone
ASMI11 s IkMe .. /�