HomeMy WebLinkAboutOrd 1261 - Amnd T.O.T.Request:
CITY OF PALM DE
Finance Departme
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Approve Ordinance No.1261 amending Sections 3.28.020 and 3.28.040
of the Code of the City of Palm Desert, California, dealing with Transient
Occupancy Tax
Submitted by: Paul S. Gibson, Finance Director
Date: September 26, 2013
Contents: Ordinance No. 1261
Recommendation
By Minute Motion, that the City Council approve Ordinance No.1261 amending
Sections 3.28.020 and 3.28.040 of the Code of the City of Palm Desert,
California, dealing with Transient Occupancy Tax.
Background
Section 3.28 relative to Transient Occupancy Tax was first adopted by the City of Palm Desert
in 1973, and has been periodically updated as needed. The update will clarify the definition of
transient as any person occupying space in a hotel until a period of thirty consecutive nights has
expired. It also clarifies those persons renting single family dwellings, condominiums or
apartments, etc. for a monthly term are exempt from the collection and remittance of transient
occupancy tax regardless of the number of nights contained in the month.
Clarification of each of these sections will allow for improved interpretation of the Transient
Occupancy Tax section of the Code.
Fiscal Impact
There is no fiscal impact as a result of this action.
Sub By: Approval:
aul S. Gibson, Finance Director /Jol/n M. Wohlmuth, City Manager
ORDINANCE NO. 1261
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
PALM DESERT, CALIFORNIA, AMENDING SECTIONS 3.28.020
and 3.28.040 OF THE CODE OF THE CITY OF PALM DESERT,
CALIFORNIA
DEALING WITH TRANSIENTS OCCUPANCY TAX
The City Council of the City of Palm Desert, California does hereby ordain as follows:
SECTION 1.
That Subsection G of Section 3.28.020 of the Code of the City of Palm Desert,
California be and the same is hereby amended to read as follows:
"Section 3.28.020 Definitions.
G. "Transients" means any person who exercises occupancy of the hotel by
reason of concession, permit, right of access, license or by reason of the timeshare
estate under a rental agreement with its owner or due to `bonus use' for a period of
thirty (30) consecutive calendar nights or less. Any such person so occupying space in
a hotel shall be deemed to be a transient until the period of thirty (30) nights has
expired. Unless nights of occupancy by one person are consecutive without any break,
then prior or subsequent periods of such occupancy shall not be counted when
determining whether a period exceeds the thirty (30) consecutive nights."
SECTION 2.
That Subparagraph C of Section 3.28.040 of the Code of the City of Palm
Desert, California be and the same is hereby amended to read as follows:
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Ordinance No. 1261
"Section 3.28.040 Exemptions.
C. Persons renting single family dwellings, condominiums, apartments or
similar use units on a monthly term regardless of the nights contained in the month shall
be exempt from the provisions of this chapter."
SECTION 3.
The City Clerk of the City of Palm Desert, California, is hereby directed to
publish this ordinance in the Desert Sun, a newspaper of general circulation, published
and circulated in the City of Palm Desert, California, and shall be in full force and
effective thirty (30) days after its adoption.
PASSED, APPROVED AND ADOPTED by the Palm Desert City Council this day
of , 2013, by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
JAN C,HARNIK, Mayor
ATTEST:
RACHELLE D. KLASSEN, City Clerk
City of Palm Desert, California
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