HomeMy WebLinkAboutORD 1071ORDINANCE NO. 1071
THE CITY OF PALM DESERT, CALIFORNIA,
VALIDATING AND RE-ENACTING THE CITY'S
TRANSIENT OCCUPANCY TAX
THE PEOPLE OF THE CITY OF PALM DESERT, CALIFORNIA, DO HEREBY
ORDAIN AS FOLLOWS:
Section 1. Findings. The people of the City of Palm Desert,
California, find, as follows:
(a) In 1992, the City Council adopted Ordinance No. 679 to
increase the rate of the Transient Occupancy Tax by one percent. In 1986, the
State's voters approved Proposition 62 to require voter approval of local general
taxes. The City Council did not seek voter approval of Ordinance No. 679
because a number of appeal courts, including the court which ruled in the case of
the City of Woodlake v. Logan 230 Cal. App. 3d 1058 (1991), had previously
decided that Proposition 62's requirement that general taxes be submitted to a
referendum violated the California Constitution and was therefore unenforceable.
On December 14, 1995, the California Supreme Court disapproved the
Woodlake decision in the case of Santa Clara County Local Transportation
Authority v. Guardino, 11 Cal. 4" 220 (1995). On June 4, 2001, that Court
decided Howard Jarvis Taxpayers Association v. City of La Habra 26 Cal. 4" 236
(2001), which further suggested that the City should seek voter approval of
Ordinance No. 679. The City Council thereafter proposed this Ordinance to the
voters to validate the ordinance.
Section 2. Validation of Existing Ordinance. Ordinance No. 679 of the
City of Palm Desert, which increased the rate of the Transient Occupancy Tax
from eight percent to nine percent is hereby validated and re -approved or
approved to the fullest extent permitted by law.
Section 3. Intent. Section 2 of this Ordinance is intended to authorize
the continued collection of the Transient Occupancy Tax, to validate the adoption
of that tax, and to validate taxes previously collected pursuant to Ordinance
No. 679.
Section 4. Execution. The Mayor is hereby authorized to attest to the
adoption of this Ordinance by the voters of the City by signing where indicated
below.
ORDINANCE NC. 1071
I hereby certify that the foregoing Ordinance was PASSED, APPROVED,
AND ADOPTED by the people of the City of Palm Desert, California, voting on
the 2"d day of November, 2004.
ROBERT A. SPIEGE , MA O
ATTEST:
S
RA HELLE D. Ki..ASSEN, CITY CLERK J
CITY OF PALM DES'ERT, CALIFORNIA
APPROVED AS TO FORM:
BEST BEST & KRIEGER LLP
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DA D J RWIN, CITY ATTORNEY
ORDINANCE CERTIFICATION
I, Rachelle D. Klassen, City Clerk of the City of Palm Desert, California, do
hereby certify under penalty of perjury, that the Mayor of the City of Palm Desert
signed the foregoing Ordinance No. 1071. It was introduced by first reading at a
regular meeting of the City Council held June 24, 2004, by the following vote:
AYES: BENSON, CRITES, FERGUSON, KELLY, and SPIEGEL
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
Ordinance No. 1071 was approved by a majority of the electorate at a
General Municipal Election in the City held on November 2, 2004, and that the
City Council of the City of Palm Desert, California, adopted Resolution
No. 04-126, declaring the November 2, 2004, Election results at a regular
meeting held on December 9, 2004, by the following vote, to wit:
AYES: BENSON, CRITES, FERGUSON, KELLY, and SPIEGEL
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
RAC ELLE D. KLASSEN, CIVIC
CITY CLERK
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