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ORDINANCE NO 1232 (1993 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 nine percent (9 %) to ten
percent (10 %);
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 ten percent (10 %) 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.
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, 1993 and shall not apply prior to said date.
SECTION 3. This ordinance, approved by the City Attorney, together with the ayes
and noes, shall be published once in full, at least three (3) days prior to the final passage
in the Telegram- Tribune, a newspaper published and circulated in said City, and the same
0 -1232
shall go into effect October 1, 1993.
INTRODUCED AND PASSED TO PRINT by the Council of the City of San Luis
Obispo at its meeting held on the 27th day of April , 1993, on motion
of Council Member Roalman ,seconded by Council Member Romero and on
the following roll call vote:
AYES: Council Members Roalman, Romero, and Rappa
NOES: Council Member Settle, and Mayor Pinard
ABSENT :None
c
Mayor g Pinard
ATTEST:
f �,
APPROVED:
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Ordinance No. 1232 (1993 Series)
FINALLY PASSED this 1st day of
1993
on motion of Mayor Pinard , seconded by
Council Member Settle , and on the following roll call vote:
AYES: Council Members Rappa, Roalman, and Romero
NOES: Council Member Settle and Mayor Pinard
ABSENT: None
Mayor P4 Pinard
ATTEST: