HomeMy WebLinkAbout0679ORDINANCE NO. 679 (1976 Series)
AN ORDINANCE OF THE CITY OF SAN LUIS OBISPO
AMENDING SECTION 2552 OF PART 2, ARTICLE II,
CHAPTER 5 OF THE MUNICIPAL CODE, TRANSIENT
OCCUPANCY TAX RATE.
WHEREAS, applicable state legislation provides the authority
for counties and cities to levy a hotel and motel room tax; and
WHEREAS, it is felt that such a tax would be more equitable
if uniformly levied by all cities within the county as well as by
the county government; and
WHEREAS, other neighboring cities and the county have already
felt the need for increased financial support and have raised or
are planning to raise their transient occupancy tax from five per
cent (5 %) to six per cent (6 %);
NOW, THEREFORE, BE IT ORDAINED by the Council of the City of
San Luis Obispo as follows:
SECTION 1. Municipal Code Section 2552 of Part 2, Article
II, Chapter 5, is hereby amended to read in full as follows:
"Section 2552. Tax Imposed.
For the privilege of occupancy in any hotel, each
transient is subject to and shall pay a tax in the amount
of six percent (6 %) of the rent charged by the operator.
Said 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
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Ordinance No. 679
(1976 Series)
�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."
SECTION 2. This ordinance, inasmuch as it provides for
a tax levy for the usual and current expenses of the City, shall
take effect immediately upon adoption, except that the additional
tax imposed by this ordinance shall become operative and be
imposed on October 1, 1976, and shall not apply prior to said
date.
SECTION 3. This ordinance, together with the ayes and
noes, shall be published once within five (5) days in a newspaper
of general circulation, but delay in publication, or even failure
to publish, shall not affect the validity'of the ordinance.
INTRODUCED AND FINALLY PASSED by the Council of the City
of San Luis Obispo at a Regular Meeting thereof held on the
16th day of August 1976, on motion of Mayor
Schwartz seconded by Councilman Petterson and on the
following roll call vote:
AYES: Councilmen Graham, Petterson and Mayor Schwartz
NOES: Councilman Norris
ABSENT: Councilman Gurnee
ATTEST:
Ordinance No. 679 (1976 Series)
Approved as to rm:
DAVIS, WENDT, M CHELL &
SINSHEID!IER, Cit l Attorney
9
By Allen Grimes Approved as to content:
09----"�
City Administrative Officer
Fin nce ,Di for
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