HomeMy WebLinkAbout1989-06-06; City Council; NS-52; CMC 3.12.030 amend - Increase TOT rate from 8% to 10%...-
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ORD I NANCE NO. NS-52
AN ORDINANCE OF THE CITY OF CARLSBAD, CALIFORNIA,
AMENDING TITLE 3, CHAPTER 3.1 2 OF THE CARLSBAD
MUNICIPAL CODE BY THE AMENDMENT OF SECTIONS
3.1 2.030 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.
to read as follows:
"3.12.030 Imposition -- Amount -- Where payable.
For the privi lege of occupancy in any hotel, each
transient is subject to and shal I pay a tax in the
amount of nine percent of the rent charged by the
operator. After January 1, 1990, the tax shal I 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 shal I pay the tax to the
operator of the hotel at the time the rent is paid
If the rent is paid in instal Iments, a proportiona
share of the tax shal 1 be paid with each instal Ime
The unpaid tax shal I 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
hotel, the tax administrator may require that such
shall be paid directly to the tax administrator."
SECTION 2. The City Counci I may amend this ordinance
time to time to add exceptions, or adjust the rate, or
app I ication of tax, or make such other changes as they dete
to be necessary provided the rate of tax to be imposed by 1
ord inance shal I not be increased.
SECTION 3. In accordance with Section 4013 of the
Elections Code of the State of California, this Ordinance 5
be considered as adopted upon the date that the vote is
declared by the City Council and shall go into effect ten 1
days after I-hat date.
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PASSED, APPROVED AND ADOPTED, by the People of the City
Carisbad at a Special Municipal Election held on the 6th da
of June, 1989.
ATTEST:
ALETHA L. RAUTENKRANZ, City\ CI erk
(SEAL 1