HomeMy Public PortalAbout93-1015 ORDINANCE NO. 93-1015
AN ORDINANCE OF THE CITY OF CARSON AMENDING ARTICLE VI,
CHAPTER 4 OF THE CARSON MUNICIPAL CODE REGARDING
TRANSIENT OCCUPANCY TAXES
THE CITY COUNCIL OF THE CITY OF CARSON DOES ORDAIN AS FOLLOWS:
SECTION 1. Article VI, Chapter 4, Section 6401,
Subdivision (g) of Section 6401 of the Carson Municipal Code is
hereby amended to read as follows:
" (g) Tax Administrator. - "Tax Administrator" means the
Director of Finance of the City of Carson. "
SECTION 2 . Article VI, Chapter 4 , Section 6402 of the
Carson Municipal Code is hereby amended to read as follows:
116402 . Tax Imposed. For the privilege of
occupancy in any hotel, each transient is subject to and
shall pay a tax established by resolution of the City
Council. The tax imposed shall be calculated as a
percentage of the occupancy 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 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 3 . Article VI, Chapter 4 , Section 6406 of the
Carson Municipal Code is hereby amended to read as follows:
116406. Reporting and Remitting. The taxing
period shall commence on the first day, and expire on the
last day of each calendar month. Each operator shall, on or
before the last day of each calendar month following the
taxing period, make a return to the Tax Administrator, on
forms provided by him or her, of the total rents charged and
received and the amount of tax collected for transient
occupancies. At the time the return is filed, the full
amount of the tax collected shall be remitted to the Tax
Administrator. The Tax Administrator may require further
information he or she deems necessary to be included in the
return. Returns and payments are due immediately upon
cessation of business for any reason. All taxes collected
by operators pursuant to this Chapter shall be held in trust
for the account of the City until payment thereof is made to
the Tax Administrator. "
PASSED, APPROVED AND ADOPTED this 7th day of September,
1993 .
MAY R
ATTEST:
(SEAL)
CITY CLERK—�
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ORDINANCE NO. 93-1015/PAGE 2 OF 2
CITY CLERK
[signatures continued)
Approved as to form:
VL x�
CITY ATTORNEY
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss.
CITY OF CARSON )
I, Helen S. Kawagoe, City Clerk of the City of Carson, California, do hereby certify
that the whole number of members of the City Council of said City is five; that the foregoing
ordinance, being Ordinance No. 93-1015 passed first reading on August 17 1993, was
duly and regularly adopted by the City Council of said City at a regular meeting of said Council,
duly and regularly held on the 7th day of September 1993, and that the same was passed
and adopted by the following roll call vote:
AYES: COUNCIL MEMBERS: Muise-Perez, Olaes, Fajardo, and Mitoma
NOES: COUNCIL MEMBERS: None
ABSTAIN: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: Calas
City Clerk, City of Carson,California
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