HomeMy WebLinkAbout69-04 Uniform Transient Occupance Tax1
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Li aru �=✓x e✓af��W,A.-
ORDINANCE N0, '
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OE' COSTA MESA,
CALIFORNIA, ESTABLISHING A UNIFORM TRANSIENT OCCUPANCY TAX.
THE CITY COUNCIL OF THE CITY OF COSTA MESA, CALIFORNIA, DOES
HEREBY ORDAIN AS FOLLOWS:
SECTION 1, There is hereby added the following Article to
Chapter VI of the COSTA MESA MUNICIPAL CODE:
" CHAPTER VI
BUSINESS PROFESSIONS TRADES
ARTICLE 10
UNIFORM TRANSIENT OCCUPANCY TAX
SECTIONS•
60000 Definitions
60001 Tax Imposed
60002 Exemptions
60003 Responsibility of Operator
60004 Registration Of Hotel
60005 Reporting and Remitting
60006 Penalties and Interest
60007 Proceedings for Remedy
60008 Appeal
60009 Records
60010 Refunds
60011 Tax Declared a Debt -Action to Collect
60012 Penalty for Violations
Sec. 60000. Definitions. Except where the context otherwise
requires, the definitions given in this section shall govern
the construction of this chapter:
PERSON. The term "person" shall mean any individual,
firm, partnership, joint venture, association, social club,
fraternal organization, joint stock company, corporation,
estate, trust, business trust, receiver, trustee, syndicate,
or any other group or combination acting as a unit.
HOTEL. The term "hotel" shall mean any structure, or any
portion of any structure, which is occupied or intended or
designed for occupancy by transients for dwelling, lodging
or sleeping purposes, and includes any hotel, inn, tourist i
home or house, motel, studio hotel, bachelor hotel, lodging
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1 house, rooming house, apartment house, rental unit, dormitory
2 public or private club, mobile home or house trailer at a
3 fixed location, or other similar structure or portion thereof
4 OCCUPANCY, The term "Occupancy" shall mean the use or
5 possession, or the right to use or possession of any room or
6 rooms or portion thereof, in any hotel for dwelling,lodging
ry or sleeping purposes.
$ TRANSIENT, The term "transient" shall mean any person
g who exercises occupancy or is entitled to occupancy by
10 reason of concession, permit, right of access, license or
11 other agreement for a period of 3_0 consecutive calendar
12 days or less, counting portions of calendar days as full
13 - days. Any such person so occupying space in a hotel shall be
14 deemed to be a transient until the period of 7b days has
15 expired, unless there is an agreement in writing between the
16 operator and the occupant providing for a longer period of
17 occupancy. In determining whether a person is a transient,
18 uninterrupted periods of time extending both prior and sub -
19 sequent to the effective date of this chapter may be con -
20 sidered.
21 RENT. The term "rent" shall mean the consideration
22 charged, whether or not received, for the occupancy of space
23 in a hotel valued in money, whether to be received in money,
24 goods, labor or otherwise, including all receipts, cash,
25 - credits and property and services of any kind or nature,
26 without any deduction therefrom whatsoever.
try OPERATOR. The term "operator" shall mean the person
28 who is proprietor of the hotel, whether in the capacity of
29 owner, lessee, sublessee, mortgagee in possession, licensee,
30 or any other capacity. Where the operator performs his
31 functions through a managing agent of any type or character,
32 other than an employee, the managing agent shall also be
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deemed an operator for the purposes of this chapter and shat L,
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have the same duties and liabilities as his principal. Com-
pliance with the provisions of this chapter by either the
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principal or the managing agent shall, however, be considered
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to be compliance by both.
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Sec. 60001. Tax Imposed._ For the privilege of occupancy in
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any hotel, each transient is subject to and shall pay a tax
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in the amount of percent of the rent charged by the
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operator. The tax constitutes a debt owed by the transient
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to the City which is extinguished only by payment to the
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operator or to the City. The transient shall pay the tax to
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the operator of the hotel at the time the rent is paid. If
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the rent is paid in installments, a proportionate share of
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the tax shall be paid with each installment. The unpaid
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tax shall be due upon the transient's ceasing to occupy spacf
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in the hotel. If for any reason the tax due is not paid to
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the operator of the hotel, the Finance Department may
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require that the tax shall be paid directly to the Finance
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Department.
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Sec. 60002. Exemptions. No tax shall be imposed upon:
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(a) Any person as to whom, or any occupancy as to
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which, it is beyond the power of the City to impose
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tax herein provided.
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(b) Any federal or State of California officer or
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- employee when on official business.
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(c) Any officer or employee of a foreign government
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who is exempt by reason of express provision of federal
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law or'international treaty.
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No exemption shall be granted except upon a claim
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therefor8 made at the time rent is collected and under
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penalty of perjury upon a form prescribed by the
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Finance Department.
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Sec. 60003. Responsibility of Operator. Each operator shall
collect the tax imposed by this chapter to the same extent
and at the same time as the rent is collected from every
transient. The amount of tax shall be separately stated
from the amount of the rent charged, and each transient shall
receive a receipt for payment from the operator. No opTator
of a hotel shall advertise or state in any manner, whether
directly or indirectly, that the tax or any part thereof
will be assumed or absorbed by the operator, or that it will
not be added to the rent, or that, if added, any part will
be refunded, except in the manner hereinafter provided.
Sec. 60004. �Reistrration of FIotel. Within thirty (30) days
after c or within thirty (30) days
after commencing business, whichever is later, each operator
of any hotel renting occupancy to transients shall register
the hotel with the Finance Department and obtain from it a
"Transient Occupancy Registration Certificate" to be at all
times posted in a conspicious place on the premises. The
certificate shall, among other things, state the following:
(a) The name of the operator
(b) The address of the hotel
(c) The date upon which the certificate was issued.
(d) The following statement: This Transient Occupancy
Registration Certificate signifies that the person
named on the face hereof has fulfilled the requirements
of the Uniform Transient Occupancy Tax Law by registering
with the Finance Department for the purpose of collecting
from transients the Transient Occupancy Tax and re-
mitting said tax to the Finance Department. This
certificate does not authorize any person to conduct
any unlawful business or to conduct any lawful business
in an unlawful manner, nor to operate a hotel Without
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strictly complying with all local applicable laws,
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including but not limited to those requiring a permit
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from any board, commission, department or office of
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this City. This certificate does not constitute a
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permit.
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Sec. 60005. Reporting and Remittinc. Each operator shall
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file, on or before the last day of the month following the
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close of each calendar quarter or of such different reporting
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period _ _- as may be established by the Finance
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Department, a return to the Finance Department on forms pro -
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vided by it, of the total rents charged and received, the
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amount of tax collected for transient occupancies, and such
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other information as it may reasonably require. At the time
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the return is filed, the full amount of the tax collected
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shall be remitted to the Finance Department. The Finance
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Department may establish either shorter or longer reporting
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periods for any individual certificate holder or category of
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certificate holders if it deems it necessary or desirable
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in order to insure collection of the tax or to increase the
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efficiency of its administration. Returns and payments are
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due immediately upon cessation of business for any reason.
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All Taxes collected by operators pursuant to this chapter
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shall be held in trust for the account of the City until
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payment thereof is made to the Finance Department.
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Sec. 60006. Penalties and Interest.
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A. ORIGINAL DELINQUENCY. Any operator who fails to
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remit any tax imposed by this chapter within the time require
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shall pay a penalty of ten percent (10%) of the amount of the
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tax in addition to the amount of the tax.
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B. CONTINUED DELINQUENCY, Any operator who fails to
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remit any delinquent remittance on or before a period of
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thirty (30) days following the date on which the remittance
first became delinquent shall pay a second delinquency
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penalty of ten percent (10%) of the amount of the tax in
addition to the amount of the tax and the ten percent (10%)
penalty first imposed.
C. FRAUD. I£ the city Council determines that the
nonpayment of any remittance due under this chapter is due
to fraud, a penalty of twenty-five percent (25%) of the amount
of the tax shall be added thereto in addition to the
penalties stated in Subparagraphs A and B of this section.
D. INTEREST, In addition to the penalties imposed,
any operator who fails to remit any tax imposed by this
chapter shall pay interest at the rate of one-half of one
percent (1/2%) per month for each month or portion of a
month that the tax shall be delinquent on the amount of the
tax, exclusive of penalties, from the date on which the tax
first became delinquent until paid. The interest shall be
computed on a monthly basis and shall not be subject to
proration for --any portion of a month.
E. PENALTIES MERGED WITH TAX. Every penalty imposed
and such interest as accrues under the provisions of this
section shall become a part of the tax herein required to be
paid.
Sec. 60007. Proceedings for Remedy. If any operator shall
fail or refuse to collect the tax and to make, within the
time provided in this chapter, any report and remittance of
the tax or any portion thereof required by this chapter, the
Finance Department shall proceed in such manner as it may
deem best to obtain facts and information on which to base
his estimate of the tax due. As soon as the Finance
Department shall procure such facts and information as it is
able to obtain upon which to base the assessment of -any tax
imposed by this chapter and payable by any operator who has
failed or refused to collect the same and to make such repor
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and remittance, he shall proceed to determine and assess
against such operator the tax, interest and penalties pro-
vided for by this chapter. In case such determination is
made, the Finance Department shall give a notice of the
amount so assessed by serving it personally or by depositing
it in the United States_mail,postage prepaid, addressed to
the operator so assessed at his last known place of address.
Such operator may within ten (10) days after the serving or
mailing of such notice make application in writing to the
Financ& Department for a hearing on the amount assessed.
If application by the operator for a hearing is not made
within the time prescribed, the tax, interest and penalties,
if any, determined by the Finance Department shall become
final and conclusive and immediately due and payable. If
such application is made, the Finance Department shall give
not less than five (5) days'written notice in the manner
prescribed herein to the operator to show cause at a time
and place fixed in the notice why the amount specified
therein should not be fixed for such tax, interest and
penalties. At such hearing, the operator may appear and
offer evidence why such specified tax, interest and penalties
should not be so fixed. After such hearing, the Finance
Department will determine the proper tax to be remitted and
shall thereafter give written notice to the person in the
manner prescribed herein of such determination and the amount
of such tax, interest and penalties. The amount determined
to be due shall be payable after fifteen (15) days unless
anappeal is taken as provided in Section 60008.
Sec. 60008. Appeal. Any operator aggrieved by any decision
of the Finance Department with respect to the amount of such
tax, interest and penalties, if any, may appeal to the
Council by filing a notice of appeal with the City Clerk
within fifteen (15) days of the serving or mailing of the
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determination of tax due. The Council shall fix a time and
place for hearing such appeal, and the City Clerk shall give
notice i.n writingbD such operator at his last known place of
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address. The fi4ngs of the Council shall be final and con-
clusive and shall be served upon the appellant in the manner
prescribed above for service of notice of hearing. Any
amount found to be due shall be immediately due andlayable
upon the service of notice.
Sect. 60009. Records. It shall be the duty of every operate
liable for the collection and payment to the City of any tax
imposed by this chapter to keep and preserve, for a period
of three (3) years, all records as may be necessary to
determine the amount of such tax as he may have been liable
for the collection and payment of to the City, which records
the Finance Department shall have the right to inspect at all
reasonable times.
Sec. 60010. Refunds.
A. CLAIM REQUIRED, whenever the amount of any tax,
interest or penalty has been overpaid or paid more than once
or has been erroneously or illegally collected or received
by the City under this chapter it may be refunded as provided
in Subparagraphs B and C of this section; provided, that a
claim in writing therefor, stating under penalty of perjury,
the specific grounds upon which the claim is founded, is
filed with the Finance Department within three (3) years of
the date of payment. The claim shall be on forms furnished
by .the Finance Department.
B. CLAIM BY OPERATOR, An operator may claim a refund c
take as credit against taxes collected and remitted, the
amount overpaid, paid more than once or erroneously or
illegally collected or received when it is established in a
manner prescribed by the Finance Department that the person
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from whom the tax has been collected was not a transient;
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provided, however, that neither a refund nor a credit shall.
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be allowed unless the amount of the tax so collected has
either been refunded to the transient or credited to rent
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subsequently payable by the transient to the operator.
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C. CLAIM BY TRANSIENT. A transient may obtain a refun(
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of taxes overpaid or paid more than once or erroneously or
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illegally collected or received by the City by filing a
B
claim in the manner provided in Subparagraph A, but only
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when the tax was paid by the transient directly to the
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Finance Department, or when the transient, having paid the
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tax to the operator, establishes to the satisfaction of the
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Finance Department that the transient has been unable to
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obtain a refund from the operator who collected the tax.
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- D. EVIDENCE. No refund shall be paid under the
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provisions ofthis section unless the claimant establishes
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his right thereto by written records showing entitlement
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thereto.
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Sec. 60011. Tax Declared a Debt. Action to Collect. Any
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tax required to be paid by any transient under the provision
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of this chapter shall be deemed a debt owed by the transient
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to the City. Any such tax collected by an operator which
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has not been paid to the city shall be deemed a debt owed by
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the operator to the City. Any person owing money to the Cit
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under the provisions of this chapter shall be liable to an
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action brought in the name of the City of Costa Mesa for the
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recovery of such amount.
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Sec. 60012. Penaltv for Violations. Any operator or other
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person who fails or refuses to register as required herein,
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or to furnish any return required to be made, or who fails o
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refuses to furnish a supplemental return or other date requi
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by the Finance Department, or who renders a false or fra udul
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return or claim, is guilty of a misdemeanor, and is punishabil
as provided in Section 1115 of this Code. Any person requir'
to make, render,sign or verify any report or claim who makes
any false or fraudulent report or claim with intent to
defeat or evade the determination of any amount due required
by this chapter to be made, is guilty of a misdemeanor and is
punishable as aforesaid."
SECTION 2. This Ordinance shall take effect and be in
full force thirty (30) days from and after its passage, and
prior to the expiration of fifteen (15) days from its passage
shall be published once in the Orange Coast Daily Pilot, a news-
paper of general circulation, printed and published in the City
of Costa Mesa, together with the names of the members of the
Council voting for and against the same.
PASSED AND ADOPTED this L day of Gb L✓k 1969.
ATTEST:
t_� L j
City Clerk Mayor i
STATE OF CALIFORNIA ))
COUNTY OF ORANGE ) ss.
CITY OF COSTA MESA )
I, C. K. PRIEST, City Clerk of the City of Costa Mesa, and
ex -officio Clerk of the City Council of the City of Costa Mesa,
hereby certify that the above and foregoing Ordinance No. 69_y
was introduced and considered section by section at a regular
meeting of said City Council on the.,Lday of , 1969,
and thereafter passed and adopted as a whole at a regular meetir
of said City Council held on the L"day of l 4,guaAq , 1969,
by the following roll call vote //!J
AYES: W.-�a, /J �C[CF! i/ ala/![ ✓o,�a / /T,IEj
NOES:
ABSENT:
IN WITNESS WHEREOF I have hereunto set my hand and affixed 1
seal of the City of Costa Mesa this ZL-day of ![c�,c,1969.
City Clerk of the City of os
Mesa and Ex -Officio Clerk 8f
the City Council.
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?5
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS.
CITY OF COSTA MESA )
I am a citizen of the United States and a resident of the
County aforesaid; I am over the age of eighteen years, and
not a party to or interested in the below entitled matter. I
am ih Le egal Advertising Manager
of the ORANGE COAST DAILY PILOT, a newspaper of gen-
eral circulalion, printed and published in the City of Costa
Mesa, County of Orange, State of California, and I certify
tha,City Ordinance Number 69-4
of which the copy attached hereto is a true and complete
copy, was printed and published in the regular issue(s) of
said newspaper o February 21,1969
'I declare, under penalty of perjury, that the foregoing
is true and correct.
Exeatted on February 21 _ 19 69
at Costa Mesa, California.
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS.
CITY OF COSTA MESA )
I, C. K. PRIEST, City Clerk of the City of Costa Mesa and ex -officio Clerk of the City Council of the
City of Costa Meso, hereby certify that Ordinance No. R4-4 was introduced and considered,
section by section, at a regular meeting of the City Council of the City of Costa Mesa, held on the c=s _
day of February , 19—U. and thereafter passed and adopted as a whole at a regular
meeting of said City Council held on the 1 trt, day of 9.1br.,ry 19 69, by the
following roll -call vote:
AYES: COUNCILMEN - WILSON, TUCKER, ST. CLAIR, JORDAN, PINKLEY
NOES: COUNCILMEN - NONE
ABSENT: COUNCILMEN - NONE
I FURTHER CERTIFY that said Ordinance No. 69-4 was published in the ORANGE COAST
DAILY PILOT, o newspaper of general circulation, printed and published in the City of Costa Mesa, on the
21st day of February tq 69
�,,...
City Clerk and ex -officio Clerk of the City Council
of the City of Costa Mesa
_
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'... M p z64b
m F pep i "' a ref" t
5 I b00M Rece a IY M1 11 be
'_
M a i P ¢a b rn FI once
.F II
M e n ro 1
M I' DeperhrM n IMms
rhe tl iv ^r ry ro -0 ble
p n. a rMse
d m H n m M+ 1 is
to d + M
M m. II t
I d em i claim, 1 still
f v hm l i a In
F
Ilw
CW f l I wua b
1 I tl M 1 p khable "
r
too I 1 9 Po
f 'ae ci[a fr 1 1
—all -
1° e 1 M -Karo a P
provided In .Seal its M MIs Cade.
TRaN51FNT TF d' 1 1
OnewO d mablY rlNll Al
ro n0e f M (31 Y
�1
Any P ea b k r¢Ma0
n rl a P n
Ir Yan
I 111etl TM1 '.111
nowaral Y
1 sse h
I ry eWd. wM10
y Nrlea t nc1l
'IM1G it in el II
1 "'
tl t e. ih
Dee
bol
k Y 1 1 remort er
1 by n 1 - p n
f II d' i MIM
a
H` FI Dep rt L
fa Ben
i
a d
Im I R 1 M am o Yaae
a de
M f l
alalia
E it a 1
TM F D a mm i v 1 m n
ro e l l
In IM1 cIN m o- r< ra m< Finance
e
a
thedeterminationr m i Eue
f 4ba r 3o zewt
d
nn r n 1 du ,ep +
Does n r sM1 11 M in Tem t° :
e IgM BY mi Chapter 1 the sae.
days r I tl v nl
IW f m 1 ai Ia I he l
In t l all n bl n
1 9 nH ata a IW and Is
ere hll a vs. P
ce
n m h r inn M h Ie
s Coale. RNmrM
unlsneMa M m
_ n hI
1
If IFtl O a Iable
q .CLAIM RE0UIRED WM1a
SECTIOX i TM al hall lake
1 n b¢ t - M 1
a 6
1 M 1. i II nl 1 the
\M M M e 1 I M l
Nleaand be In 111 I mirth Ibl
Ill M p 1 a f ]0 tl n
Y' '
la% O M 'heHI Y f
plus M1ei been eN Id sun in
.
tlaYs from iM rh IM P 9P. eM
Vnle96 IhereJe en a9 a
1
IhY a i t t RNUrns vo
¢wr. M It baa I
M Me a%pireilOn M IIHNn (15)
lS', M pe d tM1
r
h d Imm Cir hl
111 II II>tlea 1 0 b
Pf10r
oats from IN PeeSepe sMll M PUEIIEnea
y providing 1 I I e
l t b M
M CIN a thl N 1 D
M Orenpe CmM Deily PINK
j VP determining IeN
M Mea
All °Y oP 1
1.H +
°e M O e le tl 1 SubI
a 9aneral dlwlellen.
ncY'y i unl
to
UT l 15 na sleII b
o ns B ems e 1 mIn Senting
newspaper
t o a F mishea m Mo- eIH or
foes M. timer e
1
nei0 I M t account of
p Idea th f 1 i i"9'c
r M to9aflwr with MP names
a arrneentemr ro m¢ ellen a
a
m¢. off tin P e 1 merepe s''
m ere 1 er
Sipe
a,
r ns .male. mev be mnsm a
>tle M 1pe F nonce DeA rtmenR
Iry 1^ ri 9 d IIIm
r m bMs f me Council nam
1 RENT The armre++" ^NI a
P,Oalnls and I ierM.
nM 1 l lea Ila
f e against m me
iM1e c nsltleratl0n ih?.nae w^eMM or
Sec d00E6
DELINpUENCY Pne
\
Oepertmenr wllhln'. Ihrea
�B,
PASSED AND ADOPTED MIS ITh
t err tl 1 IM1 ch f
A, ORIGINAL
n 1 its t0 foil 'a tax
M! Fluence
lav M FebruafY. 1969.
(, or t I' I etl T
n
napier wMIK \M
131 f IM1¢ aaM M PeYmenl
ATTEST
l bP resolved "m
p0 e h I°I
Th I sn II M I 1 I F e
A L PINKLEV
h ther
M Ise al
r. __ d h II pOY a eMe1H
DY M
MCYcf
,- y °ai labor On as is ana Rrh
01 t¢ ni 110%1 f the mount
B CLAIM c BY OPERATOR A"
C K. PRIEST
II ala
:kind - amm
+n t 1 aaailton MMe amwM
i y Ifo a rNuna lake
CIry CIPrk
- aServicesa
deduction M frvm
Of'M1 F -
oMif ,Inst laxed <ollMea e d
STATE OF CALIFORNIA 1
M t n,
D ONTINVED DELINDUENCY
Ina, .IM1 ° t la pJa
COUNTY OF ORANGE I A.
n h. ¢v¢
+ r
a' f b 1 ll m rent ...
1'ne
,ITV -0F COSTA MESA )
O. ERAT. R TM1
i Pmaterialer
"mee 114 M1,
r " n OrIN
Id IIYn 11 led 1 ea
eeE
C K. PRIEST CIH 'Clerk
M1
hoi,l M1 M I M4 pa m
e 0 f M rfv 130) Eenr follow n9
c
1 t bl M1 a r
BeCity a Coll M tl clic
I IR
ad rt9
Me tl n \n
W M FI .Dep nm l M t me
Irk M th 'City C II off the<IN
I r
TIM TM1..
11 + b 'a In0u l h II
from M1 lM l M1 Been
C I. Mese h ew rdly fhal
erms,
eIrm
1 I 1 per/
d pM Xv 1 1m R
II l e F Premised; 1AII
!h W tl M Nplep O el No.
Ppra W11
M
!10%1 f In e f 1 Ina
. ^ dealN norM
m"d a1M SIhrN N6
My lOnc}I
tY ca �. M M
unt
- a'r } I,drd
ll°we] l'I' ih
d i be Sit
b r R a Bull
age
Xn Ii
J 9
r and m ten pe ani II-)
am
nee MfuMee m'M1ae�rrmsrenl
!' la City C n me va day
' e a M -aM f TM1
fine
¢Ilnern 1e
February, told d thereafter m�
1 [' d
tl M1 11
" CIH CWndl
red IM h fent Subs 41 Y pevabl
adopted h t a. ole1.
rpa3eS f +^ h d
r1 blllll
Ff U0. If�m
ih t M n°nPevmeM °f
Try fM1e iranslenf M In afar
pNn9 M said CM Crunch thele n
ne0e ih amessand
With
C M 111 th11Me
eef•r
'n doe u tl lots c°eMM
C CLAIM Bcaara?RANSIEINT i
17h day M February, 1969, by
( Ms P N phi °
y
'1 b f tl °BIN M Mlarlad [
°
grit cold v01e
1 agent
a
@5%1 0l me.. nl i a IR
f a p a More
lOr
AY -S- Own Wilson, Tucker,
therr bt man a9 b
Ih
PereMi
b ihlM I Dal
coca or l I Ilea Ilv cn
� I " Jam P kl -
11 [v
py HOM
i x h 11 daea
a,
ed 1 5 bpd 9 oM
I tl a M ibe City
NO 5 C me
p nl nn
TAS I p06ed F the
ro thep Ir et
fl°n
fit the manner"prey tle.
ABSENT C°
5 dCWf
Privlkne r Y In ^+1'
p en. R IN IM16
D INTEREST dalll M in
- A bat only woe
tl M thet Instant
N WITNESS WI REOF neve
ch ^'e r l aobleOf he a^ 11
Oenalil 1 Mtltl Y p M n
in to' pa
lO to. FI D eflm t
ro r Y a rM Hlxea me
a tes in Me'M'Ur of 5 P rtenf
t IU Y f I tl b
arredl`
m
L iha City IN [foie Mese this
there,, m .+h[ Pe eMg.
hem
fells
n t n^I I h i<P i.
n whM me ifs r n r
In e v of Feet rv, 1969.
rYIDe rear
a tlebf Owed
this nl °e pe
iMe lax no me ° h asmbil a
D. K. PRIEST
he }aY wnSlHules
ne CIH Which 15
me ...e ! all
go to
rh saD5in el the Frnencel
CIN Clnk 01 the
the hane'ml So
by i M M
th. .pr
ly%1 Pog month Mr eaeh.
IM
IM
D Pepmenl foal Me Iremlenr naa'
CIH 1 Mlle eM
only Ia=
hntl TM1B ifen4lent
°r P=rttne rl n mrnIn "at
ypen Unable M omeln MVne rmm
nt'i
Ex-0itylo Clefk M
le iM1e CIN.
Or
a18x
dell M " I.
me waraf°r who MIIedM me tax
C,+ Cwndl.
I
J
or 1^ t W 1 I R H
D EVIDENCE No reluntl sMll be
-
ih CRY a
MroM Hm ih nl
I 1 Me h f
I�
Ir. nl I, ln. i x
Paid under the mosided M rhi4 Sectio
el
Might
eltl Ifm l
fire r r \ d
unless In. cIsBrad algal San ^li
L,M
a Orange Oa11Y P.
i IM¢nh p i�safeoaiaa
n The 1 l f n°° n f°4 `n
rind +nereM by yorm. fewrds sM1Ovdn
ri
bI. -Conk
1%e 3xs.
me tax ad ne P la rm
M1, bas's an a -sM1all ^perrli
n nuemMl meretn
.b.o[r. 31.
MalallmMe Tne Unpere rax anon
"Me.in=m. proranw rot am 0
a
ate,
henstemv aasm9 m
51 a a'PENPLTIF.S
BOB. heaNOr Set Anvlarta
u
P< Pv each }h^ MSeI. If Ienr
G. MERGED WITH
l0 Ea peitl m e Y irenslan+¢ Vne[f
arra,,ao '• Pi P Ir
son
madurn
'p v6lops
ipna M MIs rl,em¢r ,hell
k opew r f Tne hat 1
? mor -It as enlater p
V,�S,
iM. Pr°'
a eeemlO aeM PWPtl LY me Trans Mi
FI aoa D t i r^ne
a
1 tie aM
1 r heOnly 4.I rtm hx c uecrm
be fa n n [ a f, 'r
a me ie% nceem leanirea be
b ' w al°r 'mm has no aM
•M
IM' CIn609W DE
P6e[.
eem,.
paid M m City mall be dhe
pllen5, N t shall
d%M9. 4maeai lar RemMY.
0ebr °wee
ke lm Ose. VPon
P>n
If en 'parMf hall Ball ,a TNvsa
m
me CIN. Any b person °vrinsa money
,nl nn M wmg, ,
r
l0 Me Cry detain, p blains N
v perypanq ^Ifo, ,
Is µ°un n time o Mia ma,ten
Ms chapter snail Ce me I.n
f M CI 1.
YOSe of I
ana re n of Tne
°Mron. IF; S, n , Of me
An. in o'f
mlbl
.. They °reparl uLm.
P¢IIOn MaaOl r
Cry of'Cost. Me 1 fn recovery
A Y letl r sf
IM1 5 cnaP1P+ \ne b- OMa,
or one a u"L
nen OC' Hina'.
olficer o amp mg, n °
Tend snail mak,wi M sell Brnen
_ .._-
buslneas.n
It m¢� akin bail. -in mreia facts
'
p"d InfnpnaliM bAs
dine
a110. 9nY90oft"wranior WM1O ls0,vee mM
P' tlye
ntz e5nmale a he do.
ex •Sn
DV wn °f exprass °Vislo
i:ealr.
me I Depamm¢m
n
tea ret law °f miernarmna l
a
n la[b end information
tin +: N°O w1I b¢ e e fed
¢'Helm mace zixiF'e
procure such
s° a cis Els ro aMal° da
Vp in¢rNar
me my
nalIS co gal ane one ¢. pi
ro naa
chamber a d1ePay Ole
p
Pequry UPon a form escrlbe0
P°sea wanted.
nv me Finance Department
ior
M1ehs' me d
h,
Ntua M'wllecf
on. ke ucM1 r d.. n0 r I. Oil
n[ snail roI On eatermI..
he
aealn4r urn oPer. me lex.