HomeMy WebLinkAbout1988-03-22; City Council; NS-8; CMC 3.12.030 amend - Increase Transient Occupancy Tax (TOT) rate to 8%r. I1 0 m
1 ORDINANCE NO. NS-8
2
3
4
5
6
AN ORDINANCE OF THE CITY OF CARLSBAD, CALIFORNIA, AMENDING TITLE 3, CHAPTER 3.12 OF THE CARLSBAD MUNICIPAL CODE BY THE AMENDMENT OF SECTIONS 3.12.030 TO INCREASE THE TRANSIENT OCCUPANCY TAX RATE TO 8%.
The People of the City of Carl sbad do ordain as foll ows:
SECTION 1: That Title 3, Chapter 3.12 of the Carlsbad Municipal Cc 7
8 amended by the amendment of Section 3.12.030 to read as follows:
9
10
11
12
13
14
15 I
"3.12.030 ImDosition--Amount--Where Dayable. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of eight percent of the rent charged by the operator. Such 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 tax administrator may require that such tax shall be paid directly to the tax administrator."
16
SECTION 3: In accordance with Section 4013 of the Elections Code c 20
by this ordinance shall not be increased. 19
changes as they determine to be necessary provided the rate of tax to be in 18
add exceptions, or adjust the rate, or application of tax, or make such 17
SECTION 2: The City Council may amend this ordinance from time to t'
21
days after that date. 23
that the vote is declared by the City Council and shall go into effect ter 22
State of California, this Ordinance shall be considered as adopted upon th(
24
/// 27
/// 26
/// 25
///
28
.
1
2
3
4
5
6
7
8
9
10 ,
1
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
e e
INTRODUCED AND FIRST READ at a Regular Meeting of the Carlsbad City (
on the 10th day of March , 1988, and thereafter
PASSED AND ADOPTED at a Regul ar Meeting of said City Counci 1 he1 d
22nd day of March , 1988, by the following vote, to
AYES: Council Members Lewis, Kulchin, Pettine, Mamaux and Larson
NOES: None
ABSENT: None
Approved as to Form an4 Legality
/ -.. /
VINCENT F. YBIO'NDO, JR. ,"G tk Attorney !.I
ATTEST:
ALE%Au<Li&e\
(SEAL)
II