HomeMy WebLinkAbout1984-03-06; City Council; 7665; Transient Occupancy Tax at State Park CampsitesCITY OF CARLSBAD - AGENDA :SILL
AB# G (S I LE: DEPT. HD.
MTG.3 6 84 IMPOSITION OF TRANSIENT OCCUPANCY CITY ATTY
DEPT. CA
TAX AT STATE PARK CAMPSITES CITY MGR.-2'—'--
RECOMMENDED ACTION:
'y That the City Council consider whether or not to impose the
transient occupancy tax at the state park campsites. If the
City Council wishes to impose this tax, your action is to
direct the City Attorney to return with the necessary ordinance.
1149
ITEM EXPLANATION
A recent attorney general's opinion concludes that the City may
impose its transient occupancy tax at private campgrounds and
440) state park campsites. The mayor has asked that this item be
0 0, placed on the agenda so the City Council may consider whether
or not to adopt an ordinance requiring the state to collect
our occupancy tax at state park campsites in the City of
Carlsbad.
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+� Our memorandum dated February 22, 1984 regarding this matter
g
is attached.
V EXHIBIT.'
c Memorandum dated February 22, 1984 to Mayor and City Council
o N FISCAL IMPACT
4914 The South Carlsbad State Beach campground is the only camp-
1 ground within the City limits. South Carlsbad has 224
HR v campsites which generate approximately $300,000 per yaar
cu$ ii in total revenua in fees. This would generate about S18,000
in tax revenue each year if the City were to impose the
, co 6% transient occupancy tax.
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February 22► 1984
TO: Mayor and City Council
FROM: City Attorney
IMPOSITION OF TRANSIENT OCCUPANCY TAX AT STATE PARK CAMPSITES
This memorandum is to report on a new attorney general's opinion which
impose a transient occupancy tax at
concludes that the City may the site and
private campgrounds and state park campsites where only
accompanying facilities are rented and the occupants use and own their
own recreational vehicle or tent. 66 Opsrsuasivey and correct.
have reviewed the opinion and found it pe
The specific statutory authorizationrter fotiesehave tTOT he
abilitynot ttorize a levy
tax on a camp
taxes as a municipal affair.
thehTOTmeans
campsitescharter
(other taxescould
adopt an ordinance imposing
typically imposed by charter cities includeutility
of section
admissions). In 1982 the 'Legislature, by
cities
.
37100.5 of the Government Code, bestowed on general law cities under
the
same municipal taxing powers already enjoyed
the home rule provisions of the constitution. The attorney general
in a previous oninio accommodationsed tattstatethe TownedOT uparld ks and facilities
persons occupying accommodation
by ordinance that the state or its
and that the City could require
agents collect the tax from the transients for the City.
thority to
Based on the opinion thelnitthe°TOTltowould
state parka campgrounds in
adopt an ordinance applying policy
our City. Whether or not to do that is, of course, a po y
question.
i
I
rme
c: City Manager
Finance Director
VINCENT F. BIONDO, J R.
City Attorney
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