HomeMy WebLinkAboutORD 679ORDINANCE NO. 679
AN ORDINANCE OF THE CITY COUNCIL OF PALM
DESERT, CALIFORNIA, AMENDING SECTIONS
3.28.030 AND 3.28.070 OF THE PALM DESERT
MUNICIPAL CODE, RELATING TO TRANSIENT
OCCUPANCY TAXATION.
WHEREAS, the city council wishes to raise the City's
transient occupancy tax rate from 8% to 9%;
NOW, THEREFORE, the City Council of the City of Palm Desert,
California, DOES ORDAIN as follows:
SECTION 1: That section 3.28.030 of the Palm Desert
Municipal Code be amended to provide as follows:
113.28.030 Tax imposed. For the privilege of occupancy in
any hotel, each transient is subject to and shall pay a tax
in the amount of nine percent of the rent charged by the
operator or otherwise payable by the transient. The tax
constitutes a debt owed by the transient to the city, which
is extinguished only by payment to the operator or to the
city.
For purposes of this section, the rent deemed payable
on account of occupancy of a time-share estate shall be the
rent charged or otherwise payable to the time-share estate
owner by a lessee of the time-share estate. The transient
shall pay the tax to the operator of the hotel at the time
the rent is paid. If the rent is paid in installments, a
proportionate share of the tax shall be paid with each
installment. The unpaid tax shall be due when the transient
ceases to occupy space in the hotel or time-share. If for
any reason the tax due is not paid to the operator of the
hotel or time-share, the tax administrator may require that
such tax shall be paid directly to the tax administrator.
Tax on occupancies in exchange for services of any kind is
due and payable to the city by the operator, the amount of
tax being determined on the basis of nine percent of the
current rental value of the accommodations furnished."
SECTION 2: That subdivision "B" of section 3.28.070 of the
Palm Desert Municipal Code be amended to provide as follows:
"B. Each operator shall, on or before the last day of the
month following the close of each calendar month, or shorter
reporting period which may be established by the tax
administrator, complete a monthly transient occupancy tax
form provided by the tax administrator of the total rents
charged or chargeable as provided in Section 3.28.030,
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whether or not received, including any rentals charged for
occupancies exempt under the provisions of Sections 3.28.020
through 3.28.040, and the amount of tax collected for
transient occupancies. At the time the return is filed, the
tax -- fixed at the rate of nine (9) percent of the amounts
of rentals charged or chargeable which are not exempt from
tax under Sections 3.28.020, 3.28.040 and 3.28.120 -- shall
be remitted to the tax administrator. The tax administrator
may establish shorter reporting periods and may require a
cash deposit or bond for any permit holder, if he deems it
necessary, to insure collection of the tax and he may
require further information 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 3: That the city clerk shall certify as to the
passage and adoption of 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 26th day of March, 1992,
by the City Council of the City of Palm Desert, California, by
the following vote, to wit:
AYES: CRITES, SNYDER, WILSON, AND BENSON
NOES: NONE
ABSENT: KELLY
i
ABSTAIN: NONE
JAW-M. BENSON, Mayor
ty of Palm Desert,
ATTEST:
SHEILA R. GILLIGAN, ity Clerk
City of Palm Desert California
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Pro-tempore
California