HomeMy Public PortalAboutOrd 0402 ORDINANCE NO. 402
AN ORDINANCE OF THE CITY OF RANCHO MIRAGE AMENDING CERTAIN
SECTIONS OF CHAPTER 3.24 PERTAINING TO TRANSIENT OCCUPANCY
TAX.
THE CITY COUNCIL OF THE CITY OF RANCHO MIRAGE, CALIFORNIA,
DOES ORDAIN AS FOLLOWS:
Section 1: Section 3.24.080 of the Rancho
Municipal Code shall be amended to read as follows:
Mirage
3.24.080 Delinquency and fraud--Penalties.
A. Any operator who fails to pay any tax to the city
or any amount of tax required to be collected and paid to
the city, including amounts based on determinations made
by the tax administrator under Section 3.24.090 of this
chapter, within the time required, shall pay a penalty of
fifteen (15%) percent of the tax plus interest at the rate
of one and one-half (1-1/2%) percent per month, or frac-
tion thereof, from the date on which the tax or the amount
of tax required to be collected becomes due and payable to
the city until the date of payment. Any operator who
fails to remit any penalty imposed under this section
within ten (10) days after receipt of notice thereof shall
pay interest thereon at the rate of one and one-half
(1-1/2%) percent per month, or fraction thereof, from the
date on which the penalty becomes due and payable to the
city until the date of payment.
B. If the tax administrator determines that the non-
payment of any remittance due under this chapter is due to
misrepresentation or fraud, a penalty of one hundred
(100%) percent of this amount of the tax shall be added
thereto in addition to the penalties stated in subsection
A of this section.
Section 2:
following:
Section 3.24.250 shall be amended to add the
(c) For any person who willfully fails to pay the
payments required of this Chapter.
Section 3: CEQA.
project nor will it
environment.
The passage of this Ordinance is not a
have a significant impact on the
Section 4: Severability. If any section, subsection,
sentence, clause or phrase of this ordinance is for any reason
held to be invalid or unconstitutional by the decision of a
court of competent jurisdiction, such decision shall not
affect the validity of the remaining portions of the
ordinance. The City Council of the City of Rancho Mirage
hereby declares that it would have passed this ordinance, and
each section, subsection, clause, sentence or phrase thereof,
irrespective of the fact that any one or more other sections,
subsections, clauses, sentences or phrases may be declared
invalid or unconstitutional-
Section 5: Savings Clause. Neither the adoption of this
ordinance nor the repeal of any other ordinance of this City
shall in any manner affect the prosecution for violations of
the ordinances, which violations were committed prior to the
effective date hereof, nor be construed as a waiver of any
license or penalty or the penal provisions application to any
violation thereof. The provisions of this ordinance, insofar
as they are substantially the same as ordinance provisions
previously adopted by the City relating to the same subject
matter, shall be construed as restatements and continuations,
and not as new enactments.
Section 6: The City Clerk shall certify to the passage
hereof and cause the same to be posted as required by law.
This ordinance shall take effect on the 30th day following the
date of its adoption.
PASSED AND ADOPTED this
1988.
18th day of FEBRUARY
ATTEST
Barbara E. Dohn, City Clerk
PP
A ~OVED! 'I! TO ~ORM
i~ty Attorney
CITY OF RANCHO MIRAGE
BYJe ~ ~ ~j~~~n,
Mayor