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ORDINANCE NO.1184 (1991 Series)
AN ORDINANCE OF THE CITY OF SAN LUIS OBISPO
AMENDING CHAPTER 3.04, SECTION 3.04.030
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, the Constitution of the State of California provides additional
authority to charter cities to levy such taxes; and
WHEREAS, the City Council has identified the need for increased financial
support for the usual and current expenses of the City, and to fund City projects and
programs on an ongoing basis by raising the Transient Occupancy Tax from six percent
(6 %) to nine percent (9 %);
NOW, THEREFORE, BE IT ORDAINED by the Council of the City of San Luis
Obispo as follows:
SECTION 1. Municipal Code Section 3.04.030 is hereby amended to read in full
as follows:
"3.04.030 Imposed.
"For the privilege of occupancy in any hotel, each transient is subject to and
shall pay a tax in the amount of nine percent (9 %) of the rent charged by the
operator. 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 proportionate share 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.”
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Ordinance No. 1184 (1991 Series)
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
Oct. 1, 1991 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 the meeting held on 5th the day of Maxch 1991.
On motion of Councilman Reiss
on the following roll call vote:
,seconded by Mayor Dunin
AYES: Councilman Reiss, Mayor Dunin, and Councilmember Roalman
NOES: Councilmember Pinard
ABSENT: Councilmember Rappa
Mayor Ron Dunin
ATTES
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Pam'Yoges, City er
and
Ordinance No. 1184(1991 Series)
APPROVED:
City Adnu 'strative Officer
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