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HomeMy WebLinkAbout10-18 Regarding the City's Transient Occupancy TaxORDINANCE NO. 10-18 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF COSTA MESA REPEALING AND REPLACING SECTION 16-68 OF CHAPTER IV OF THE COSTA MESA MUNICIPAL CODE REGARDING THE CITY'S TRANSIENT OCCUPANY TAX WHEREAS, the City currently imposes a six percent (6%) tax for the privilege of occupying a hotel room on a transient basis pursuant to Title 16, Chapter IV of the Costa Mesa Municipal Code; and WHEREAS, the City's Transient Occupancy Tax is currently, and will continue to be, deposited into the City's General Fund for the City's . regular expenses, which include services and programs of which transients make use while temporarily in the City; and WHEREAS, the electors of the City of Costa Mesa at a regular municipal election on November 2, 2010, approved a City Measure to increase the City's Transient Occupancy tax from six percent (6%) to eight percent (8%). NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF COSTA MESA DOES HEREBY ORDAIN AS FOLLOWS: Section 1. Section 16-68 of Title 16 (Taxation), of Chapter IV (Transient Occupancy Tax) of the Costa Mesa Municipal Code is hereby repealed and replaced in its entirety with the following: Section 16-68 - Tax imposed; nature; payment. For the privilege of occupancy in any hotel or motel, each transient is subject to and shall pay a tax in the amount of eight percent of the rent charged by the operator. 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 or motel 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 or motel. If for any reason the tax due is not paid to the operator of the hotel or motel, the finance department may require that the tax shall be paid directly to the finance department. Section 2. In all other respects, the existing Transient Occupancy Tax, including the method of collection shall remain the same as currently provided in Title 16 (Taxation), Chapter IV (Transient Occupancy Tax) of the Costa Mesa Municipal Code. Section 3. Any provision of the Costa Mesa Municipal Code or appendices thereto inconsistent with the provisions of this Ordinance, to the extent of such inconsistencies and no further, is hereby repealed or modified to that extent necessary to effect the provisions of this Ordinance. Section 4. If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. The City Council of the City of Costa Mesa hereby declares that it would have adopted this Ordinance and each section, subsection, sentence, clause, 'phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional. Section 5. Any legal action to challenge, test, or otherwise determine the validity of this ordinance, or any portion thereof and the tax imposed thereby must be brought within sixty days of the effective date of this ordinance, in accordance with the provisions of California Code of Civil Procedure Section 860 et seq., and Sections 860 and 863 in particular. Section 6. The Mayor shall sign and the City Clerk shall certify to the passage and adoption of this Ordinance and shall cause the same to be published and posted pursuant to the provisions of law in that regard and this Ordinance shall take effect 30 days after its final passage. PASSED AND ADOPTED this 7th day of December, 2010. MAYOR ITY OF COSTA MESA ATTEST: Juli�olcik, City Plerk of the City of Costa Mesa APPROVED AS TO FORM: Kimberly Ha Barlow, City Attorney STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss CITY OF COSTA MESA ) I, JULIE FOLCIK, City Clerk of the City of Costa Mesa, DO HEREBY CERTIFY that the above and foregoing Ordinance No. 10-18 was duly introduced and approved by the voters at the General Municipal Election held November 2, 2010, and that thereafter, said Ordinance was duly passed and adopted at a regular meeting of the City Council held on the 7t" day of December, 2010, by the following roll call vote, to wit: AYES: COUNCIL MEMBERS: MONAHAN, RIGHEIMER, BEVER, LEECE, MENSINGER NOES: COUNCIL MEMBERS: NONE ABSENT: COUNCIL MEMBERS: NONE IN WITNESS WHEREOF, I have hereby set my hand and affixed the seal of the City of Costa Mesa this 8t" day of December, 2010. JU FOLCIK, CITY CLERK (SEAL) I hereby certify that the above and foregoing is the original of Ordinance No. 10- 18 was duly passed and adopted by the Costa Mesa City Council at the regular meeting held December 7, 2010, and that the Ordinance was published in its entirety in the Newport Beach -Costa Mesa Daily Pilot on December 17, 2010. JV01E FOLCI , CITY CLERK (SEAL)