HomeMy WebLinkAbout1989-03-14; City Council; NS-52; CMC 3.12.030 amend - Increase TOT from 8% to 10%.... '7 L
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ORDINANCE NO. NS-52
AN OIRDINANCE 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 FROM 8% TO 10%.
The People of the City of Carlsbad do,ordain as follows:
SECTION 1. That Title 3, Chapter 3.12 of the Carlsbad
Municipal Code is amended by the amendment of Section 3.12.0
to read as follows:
"3.12.030 Imposition -- Amount -- Where payable.
For the privilege of occupancy in any hotel, each
transient is subject to and shall pay a tax in the
amount of nine percent of the rent charged by the
operator. After January 1, 1990, the tax shall be
ten percent for such rent. 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 proportionat
share of the tax shall be paid with each installmen
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 t
hotel, the tax administrator may require that such
shall be paid directly to the tax administrator."
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SECTION 2. The City Council may amend this ordinance f
time to time to add exceptions, or adjust the rate, or
application of tax, or make such other changes as they deter
to be necessary provided the rate of tax to be imposed by tt
ordinance shall not be increased.
SECTION 3. In accordance with Section 4013 of the
Elections Code of the State of California, this Ordinance st
be considered as adopted upon the date that the vote is
declared by the City Council and shall go into effect ten (:
days after that date.
a. . 'X
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INTRODUCED AND FIRST READ at a Regular Meeting of the
Carlsbad City Council on the 7th day of March , 1985
thereafter
PASSED, APPROVED AND ADOPTED at a Regular Meeting of saj
City Council held on the 14th day of March , 1989, b)
following vote, to wit:
AYES: Council Members Lewis, Pettine and LarSOn
NOES: None
ABSENT : Council Members Kulchin and Mamaux
(SEAL)
ATTEST:
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AI-$!&?!! R~TEN~'~~/lerk
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