HomeMy WebLinkAboutORD 340I
L
ORDINANCE NO. 340
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
PALM DESERT, CALIFORNIA, AMENDING SECTION 3.28.080
OF THE CODE OF THE CITY OF PALM DESERT RELATING TO
DELINQUENT TRANSIENT OCCUPANCY TAXES.
The City Council of the City of Palm Desert, California
DOES HEREBY ORDAIN as follows:
SECTION 1: That Section 3.28.080 of the Code of the City
of Palm Desert is Hereby amended to read as follows:
3.28.080 Penalties and interest
A. Any operator who fails to pay any tax to the City
or any amounts of tax required to be collected and paid to
the City including amounts based on determinations made
by the Tax Administrator under Section 3.28.090 within
the time required, shall pay an original delinquency
penalty of ten percent (10%) of the tax, plus interest
at the rate of one percent (1%) per month, or fraction
thereof, from the date on which the tax or amount of
tax required to be collected becomes delinquent until
the date of remittance of payment.
B. An operator who fails to remit any delinquent
remittance on or before a period of thirty (30) days
following the date on which the remittance first became
delinquent shall pay accumulative penalties and interest
compounded on a monthly basis, until the delinquent
remittance or payment is paid in full, provided the amount
of such penalties shall in no event. exceed fifty percent
(50%) of the amount of tax due, and interest shall not
exceed twelve percent of the tax due.
C. If the tax administrator determines that non-
payment of any remittance due under this chapter is due
to fraud, a penalty of one hundred percent (100%) of
this amount of the tax shall be added thereto in addition
to the penalties stated in subsection A of this section.
SECTION 2: The City Clerk shall certify to the passage
and adoption ot this ordinance and shall cause the same to be
published once in the Palm Desert Post, a newspaper of general
circulation, printed, published and circulated within the City
of Palm Desert, and the same shall be in full force and effect
thirty (30) days after its adoption.
PASSED, APPROVED and ADOPTED this 23rd day of June
1983, by the following vote, to wit:
AYES:
NOES:
ABSENT:
Jackson, Kelly, Snyder, Wilson & Pulugi
None
None
ABSTAIN: None
I
ATTE ST:,".
SHEILA R. G IGAN, Y CLERK
City of Palm Desert, California