HomeMy WebLinkAboutR-11105 authorizing the City’s Tax Collector to delay late fees and penalties for delinquent Transient Occupancy Tax (TOT)DocuSign Envelope ID: 5F383B92-32BA-4C71-A5F6-66C7DA50D9E7
RESOLUTION NO. 11105 (2020 SERIES)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS
OBISPO, CALIFORNIA, AUTHORIZING THE CITY'S TAX
COLLECTOR TO DELAY LATE FEES AND PENALTIES FOR
DELINQUENT TRANSIENT OCCUPANCY TAX RECEIVED FOR STAYS
DURING FEBRUARY AND MARCH 2020.
WHEREAS, On Tuesday, March 17, 2020, the City Council declared a state of emergency
in response to the global health crisis and pandemic brought on by Covid-19 (Coronavirus); and
WHEREAS, due to the immediate effect of the emergency shelter-at-home directive on
the lodging industry, many hoteliers have inquired about the possibility to delay remittance of the
collected transient occupancy tax; and
WHEREAS, City staff has considered the projected COVID-19 losses and the possibility
to assist the City's lodging partners who are directly impacted by State and local shelter at home
orders; and
WHEREAS, San Luis Obispo Municipal Code Section 3.04, provides that "Any operator
who fails to remit any tax imposed by this chapter within the time required shall pay a penalty the
amount of which will be set by resolution of the City Council;" and
WHEREAS, the Council wished to temporarily suspend the imposition of adopted
penalties for late payment of currently due payments because the COVID-19 pandemic is acutely
and disproportionately impacting the local lodging and hotel industry.
NOW, THEREFORE, BE IT RESOLVED by the Council of the City of San Luis Obispo
as follows:
SECTION 1. Pursuant to Municipal Chapter 3.04.080, otherwise applicable penalties
applicable to late payments are hereby temporarily suspended and the Tax Collector is authorized
to delay imposition of late fees and penalties for late payment to the City of Transient Occupancy
Tax (TOT) revenues received by lodging establishments for February 2020 and March 2020
transient occupancy lodging services until August 31, 2020.
R 11105
DocuSign Envelope ID: 5F383B92-32BA-4C71-A5F6-66C7DA5009E7
Resolution No. 11105 (2020 Series) Page 2
SECTION 2. Nothing herein shall relieve any person or entity of its obligation to pay and to remit to the City amounts otherwise due pursuant to Chapter 3.04 and any late fees or penalties that otherwise would have become due for failure or refusal to pay amounts due for February and March 2020 shall be assessed and shall become due and payable to the City if the referenced TOT payments due to the City have not been made in full by August 31, 2020
Upon motion of Council Member Pease, seconded by Council Member Christianson, and
on the following roll call vote:
ATTEST:
eresa urrmgton City Clerk
APPROVED AS TO FORM:
rie-t-ri_c_k ____________ _-·----
City Attorney
: -b-1/\,-------------------- yo I Harmon
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of San Luis Obispo, California, on _3_/2_7_ /_2_02
_
0
____________ _ =- ;" b •. ---------------------Teresa Purrington
City Clerk
R 11105
AYES: Council Member Christianson, Pease, Stewart, Vice Mayor Gomez and
Mayor Harmon
NOES: None
ABSENT: None