HomeMy WebLinkAbout1985-10-29; City Council; 1285; CMC 3.12.060/080 amend & 3.12.160-220 add - TOT collection revision1
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ORDINANCE NO. 1285
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA AMENDING TITLE 3, CHAPTER 3.12 OF THE CARLSBAD MUNICIPAL CODE BY THE AMENDMENT OF SECTIONS 3.12.060 AND 3.12.080 AND
BY THE ADDITION OF SECTION 3.12.160 THROUGH
3.12.220 TO REVISE THE PROVISIONS FOR THE COLLECTION OF THE TRANSIENT OCCUPANCY TAX.
The City Council of the City of Carlsbad, California
does ordain as follows:
SECTION 1: That Chapter 3.12, Section 3.12.060 of the
Carlsbad Municipal Code is amended by the deletion of the last
sentence of that section which reads, "This certificate does not
constitute a permit." and by the addition of the following
sentence: "It shall be unlawful to operate a hotel in the City
of Carlsbad without a currently valid certificate."
SECTION 2: That Chapter 3.12, Section 3.12.080 of the
Carlsbad Municipal Code is amended by the addition of subsection
(9) to read as follows:
provided by this section, if an operator is delinquent in any way more than one time in any twelve month period the tax administrator may revoke the operator's transient occupancy registration certificate."
"(g) Revocation, In addition to the other penalties
SECTION 3: That Chapter 3.12 of the Carlsbad Municipal
Code is amended by the addition of Sections 3.12.160, 3.12.170,
3.12.180, 3.12.190, 3.12.200, 3.12.210 and 3.12.220 to read as
follows:
"3.12.160 Revocation of certificate. Whenever any operator fails to comply with any provision of this chapter
relating to occupancy tax or any rule or regulation of the tax
administrator relating to occupancy tax prescribed and adopted
under this chapter, the tax administrator upon hearing, after
giving the operator ten days notice in writing specifying the
time and place of hearing and requiring him to show cause why his certificate should not be revoked, may suspend or revoke
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the certificate held by the operator. The tax administrator shall give the operator written notice of the suspension or revocation of his certificate. The notice herein required may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination, The tax administrator
shall not issue a new certificate after a revocation unless he is satisfied that the former holder of the certificate will comply with the provisions of this chapter relating to the occupancy tax
and regulations of the tax administrator.
3.12-170 Closure of hotel without certificate. During
any period of time during which a certificate has not been issued or is suspended, revoked or otherwise not validly in effect, the tax administrator may require that the hotel be closed.
3.12.180 Recording notice of lien. If any amount required to be remitted or paid to the City under this chapter is
not remitted or paid when due, the tax administrator may, within three years after the amount is due file for record in the office of the San Diego County recorder a Notice of Lien specifying the
amount of tax, penalties and interest due, the name and address
as it appears on the records of the tax administrator of the operator liable for the same and the fact that the tax
administrator has complied with all provisions of this chapter in
the determination of the amount required to be remitted and paid. From the time of the filing for record, the amount required to
be remitted together with penalties and interest constitutes a
lien upon all real property in the county owned by the operator or afterwards and before the lien expires acquired by him, The
lien has the force, effect and priority of a judgment lien and
shall continue for ten years from the time of filing of the Notice of Lien unless sooner released or otherwise discharged.
3.12.190 Priority and lien of tax. (a) The amounts
required to be paid by any operator under this chapter with
penalties and interest shall be satisfied first in any of the - following cases:
(1 ) Whenever the person is insolvent;
(2) Whenever the person makes a voluntary assignment of his assets;
(3) Whenever the estate of the person in the hands
of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased;
absconding, concealed or absent person required to pay any amount under this chapter are levied upon by process law. This
chapter does not give the City a preference over any recorded
lien which attached prior to the date when the amounts required to be paid became a lien.
shall be subordinate to the preferences given to claims for
personal services by Section 1204 and 1206 of the Code of Civil
Procedure.
(4) Whenever the estate and effects of an
(b) The preference given to the City by this section
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3.12.200 Warrant for collection of tax. At any time
within three years after any operator is delinquent in the
remittance or payment of any amount herein required to be
remitted or paid or within three years after the last recording
of a Notice of Lien under Section 3.12.180, the tax administrator may issue a warrant for the enforcement of any liens and for the
collection of any amount required to be paid to the City under
this chapter. The warrant shall be directed to any sheriff,
marshal, or constable and shall have the same effect as a writ of
execution. The warrant shall be levied and sale made pursuant to
it in the same manner with the same effect as a levy of and a sale pursuant to a writ of execution. The tax administrator may
pay or advance to the sheriff, marshal, or constable the same
fees, commissions and expenses for his services as are provided
by law for similar services pursuant to a writ of execution. The
tax administrator, and not the court, shall approve the fees for
publication in a newspaper.
3.12.210 Seizure and sale. At any time within three
years after any operator is delinquent in the remittance or payment of any amount, the tax administrator may forthwith collect the amount in the following manner. The tax administrator shall seize any property, real or personal, of the operator and sell the property, or a sufficient part of it, at public auction to pay the amount due together with any penalties
and interest imposed for the delinquency and any costs incurred
on account of the seizure and sale. Any seizure made to collect
occupancy taxes due shall be only of property of the operator not
exempt from execution under the provision of the Code of Civil
Procedure.
3.12.220 Withhold notice. If any person or operator
is delinquent in the remittance or payment of the amount required to be remitted or paid by him or in the event a determination has been made against him for the remittance of tax and payment of
the penalty, the City may, within three years after the tax obligation became due, give notice thereof personally or by registered mail to all persons, including the state or any political subdivision thereof, having in their possession or under their control any credits or other personal property belonging to the taxpayer. After receiving the withholding notice, the person so notified shall make no disposition of the taxpayer's credits, other personal property or debts until the
City consents to a transfer or disposition or until sixty days
elapse after the receipt of the notice, whichever expires earlier. All persons, upon receipt of said notice, shall advise
the City immediately of all such credits, other personal property or debts in their possession, under their control or owing by
them. If such notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of the bank, to be effective the notice shall be delivered or mailed to the branch or office of such bank at which such deposit is carried or at which such credits or personal property is held. If any
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person or debt period to the indebte
so notified makes transfer or disposition of the property s required to be held hereunder during the effective of the notice to withhold, he shall be liable to the City
extent of the value of the release up to the amount of the
dness owed by the taxpayer to the City.''
EFFECTIVE DATE: This ordinance shall be effective
thirty days after its adoption, and the City Clerk shall certify
to the adoption of this ordinance and cause it to be published
at least once in the Carlsbad Journal within fifteen days after
its adoption.
INTRODUCED AND FIRST READ at a regular meeting of the
day of October Carlsbad City Council on the 22nd
1985 and thereafter
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PASSED AND ADOPTED at a regular meeting of said City
Council held on the 29th day of October 1985 by
the following vote, to wit:
AYES: Council Members Casler, Lewis, Kulchin, Chick and Pettine
NOES : None
ABSENT: None
APPROVED AS TO FORM AN
ATTEST :
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