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HomeMy WebLinkAbout00-63 - Proposing an Increase in Transient Occupancy TaxRESOLUTION NO. 00-63 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COSTA MESA, CALIFORNIA, PROPOSING AN INCREASE IN THE TRANSIENT OCCUPANCY TAX OF UP TO A TWO PERCENT (2%) INCREASE AS A SPECIAL TAX FOR THE PURPOSE OF ACQUIRING AND DEVELOPING PARKS AND OPEN SPACE LANDS PURSUANT TO GOVERNMENT CODE SECTION 53724 AND ARTICLE XIII C, SECTION 2(d) OF THE CALIFORNIA CONSTITUTION, TO SUBMIT THE PROPOSED MEASURE TO THE VOTERS FOR THE ENACTMENT OF ORDINANCES PURSUANT TO GOVERNMENT CODE SECTION 53724 AND ELECTIONS CODE SECTION 9222 AND SUBMITTING THE PROPOSED MEASURE TO THE SUPERVISORS OF THE COUNTY OF ORANGE FOR THE BALLOT OF THE GENERAL MUNICIPAL ELECTION OF SAID CITY TO BE HELD ON NOVEMBER 7, 2000. THE CITY COUNCIL OF THE CITY OF COSTA MESA DOES HEREBY RESOLVE AS FOLLOWS: WHEREAS, the City Council of the City of Costa Mesa adopted a Community Objective 01-C3 in January, 2000, to consider a two percent (2%) increase to the current Transient Occupancy Tax to be dedicated solely for the acquisition and development of parks, recreation facilities, and open space, for use by the general public; and WHEREAS, said increase, if approved by the voters, shall be used solely for the acquisition and development of park and open space and may not be used for park, open space or recreational facility maintenance, repair or operation; and WHEREAS, in furtherance of this Community Objective, the City Council has determined that this issue be placed before the voters of the community; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Costa Mesa: Section 1. The adoption of a special tax for the acquisition and development of parks and open space is hereby proposed pursuant to Government Code Section 53724(a) and Article XIII C, Section 2(d) of the California Constitution in the form and at the rates stated in Ordinance No. which is attached hereto as Exhibit "A" and incorporated herein by this reference. The type of tax, the rate and maximum amount of tax, the permissible uses of the tax, and the method of its collection are stated in Ordinance No. Pursuant to Government Code Section 53724(c), this proposal shall be presented to the voters of the City at the next Statewide General Election to be held on November 7, 2000. Section 2. Pursuant to the requirements of the laws of the State of California relating to general law cities, there is hereby called and ordered to be held in the City of Costa Mesa, California, on November 7, 2000, a General Municipal Election. Section 3. Pursuant to California Elections Code Section 9222, the City Council hereby orders submitted to the voters at the General Municipal Election, the following question. The text of the ordinances referred to are attached hereto as Exhibit "A" and incorporated herein by this reference. Measure _: Shall an Ordinance be adopted to impose an increase in the current Yes Transient Occupancy Tax of up to a two percent (2%) increase as a special tax for the acquisition and development of parks, No recreation facilities, and open space in the City of Costa Mesa? Section 4. The ballots to be used at the General Election shall be in form and content as required by law. Section 5. The City Clerk is authorized, instructed, and directed to procure and furnish any and all official ballots, notices, printed matter, and all supplies, equipment, and paraphernalia that may be necessary in order to properly and lawfully conduct the election. Section 6. The polls for the election shall be open at seven o'clock a.m. of the day of the election and shall remain open continuously from that time until eight o'clock p.m. of the same day, when the polls shall be closed, except as provided in Section 14401 of the California Elections Code. Section 7. In all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding municipal elections. Section 8. Notice of the time and place of holding the election is hereby given, and the City Clerk is authorized, instructed, and directed to give further or additional notice of the election, in time, form, and manner, as required by law. Section 9. The City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions. PASSED AND ADOPTED this 17th day of July, 2000. ATTEST: De uty Cit Clerk of ity of Cosa esa Mayor of he City of Costa Mesa APPROVED AS TO FORM STATE OF CALIFORNIA) ����„' � �k� COUNTY OF ORANGE ) ss CITY OF COSTA MESA) CITY ATT EY I, MARY T. ELLIOTT, Deputy City Clerk and ex -officio Clerk of the City Council of the City of Costa Mesa, hereby certify that the above and foregoing Resolution No. 00-63 was duly and regularly passed and adopted by the said City Council at a regular meeting thereof held on the 17th day of July, 2000. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the City of Costa Mesa this 18th day of July, 2000. iod/J, . Deputy City Clerk ant*y ficio Cle f the City Council of the Costa Mesa ORDINANCE NO. 00 - AN ORDINANCE OF THE CITY OF COSTA MESA, u CALIFORNIA, ADOPTING AN INCREASE IN THE TRANSIENT OCCUPANCY TAX OF UP TO TWO (2%) PERCENT AS A SPECIAL TAX FOR THE PURPOSE OF ACQUIRING AND DEVELOPING PARKS, RECREATION FACILITIES AND OPEN SPACE LANDS. THE PEOPLE OF THE CITY OF COSTA MESA DO HEREBY ORDAIN AS FOLLOWS: Section 1. A new Section 16-61 of Title 16, Chapter IV of the Costa Mesa Municipal Code is hereby adopted to read as follows: 16-61 "Acquisition of parks, recreation facilities and open space" defined. As used in this chapter, the term "acquisition and development of parks, recreation facilities and open space" shall mean the acquisition, by purchase, lease or otherwise, of any interest in real property and/or the improvement, expansion or enhancement, including related expenses for such development, of property currently owned, leased or otherwise under the City's control, to be used as a parks, recreation facilities or open space. The term "acquisition and development of parks, recreation facilities and open space" specifically excludes, maintenance, repair or operation of parks, recreation facilities or open spaces. Section 2. A new Section 16-63.1 of Title 16, Chapter IV of the Costa Mesa Municipal Code is hereby adopted to read as follows: 16-63.1 "Open space" defined. As used in this chapter, the term "open space" shall mean any area that is intended to provide light and air, and is designed for environmental, scenic or recreational purposes. Open space may include—but is not limited to, construction of curb, gutter and sidewalks, only where such improvements are needed to provide for additional landscaping or open space. Section 3. A new Section 16-66.1 of Title 16, Chapter IV of the Costa Mesa Municipal Code is hereby adopted to read as follows: 16-66.1 "Tax" defined. As used in this chapter the term "tax" shall mean both the general tax imposed by section 16-68 and the special tax imposed by section 16-68.1, unless it is apparent from the context that a different meaning is intended. Section 4. A new Section 16-68.1 of Title 16, Chapter IV of the Costa Mesa Municipal Code is hereby adopted to read as follows: 16-68.1. Special Tax Imposed; nature; payment. In addition to the tax specified in section 16.68 hereinabove, each transient shall be subject to and shall pay an additional special tax to fund the acquisition and development of parks, recreation facilities and open space in the City of Costa Mesa, in an amount determined and set by separate resolution of the City Council of the' City of Costa Mesa, which amount shall not exceed two (2%) percent of the rent charged by the operator for the privilege of occupancy in any hotel. 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. 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 upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the finance department may require that the 2 tax shall be paid directly to the finance department. Section 5. A new Section 16-68.2 of Title 16, Chapter IV of the Costa Mesa Municipal Code is hereby adopted to read as follows: 16-68.2 Special Fund; Use of Tax Proceeds. The proceeds of the special tax imposed by this Chapter shall be placed in a special fund to be used for the acquisition and development of parks, recreation facilities and open space in the City, including payment of principal, interest, and other financing costs with respect to any indebtedness incurred for those purposes, and for no other purpose. Section 6. Amendment of Ordinance. The City Council is hereby authorized to amend this Ordinance by three (3) affirmative votes of its members to carry out the general purposes of this Ordinance, to conform the provisions of this Ordinance to applicable state law, to permit the County Tax Collector or another public official to collect the special tax levied by this Ordinance in conjunction with County taxes, or to re -assign the duties of public officials under this Ordinance. In no event, however, may the City Council alter the provisions of Sections 16.68.1 or 16.68.2 of the Costa Mesa Municipal Code as adopted by this Ordinance without the approval of two-thirds of the voters of the City voting on the question. Section 7. Severability. If any section, subsection, sentence, clause, phrase, or portion of this Ordinance is for any reason held to be invalid or unenforceable by a court of competent jurisdiction, the remaining sections, subsections, sentences, clauses, phrases, or portions of this Ordinance shall nonetheless remain in full force and effect. The people of the City of Costa Mesa hereby declare that they would have adopted each section, subsection, sentence, 3 clause, phrase, or portion of this Ordinance, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions of this Ordinance be declared invalid or unenforceable. Section 8. Two -Thirds Approval; Effective Date. This Ordinance shall be effective only if approved by two-thirds (2/3) of the voters voting thereon and shall go into effect ten (10) days after the vote is declared by the City Council. Section 9. Execution. The Mayor is hereby authorized to attest to the adoption of this Ordinance by signing where indicated below. I hereby certify that the foregoing Ordinance was PASSED, APPROVED and ADOPTED by the people of the City of Costa Mesa voting on the 7th day of November 2000. ATTEST: City Clerk of the City of Costa Mesa 4 Mayor