ORD 478ORDINANCE NO. 478
AN ORDINANCE OF THE CITY OF LA QUINTA,
CALIFORNIA, AMENDING TITLE 3 OF THE LA QUINTA
MUNICIPAL CODE, ENTITLED "TRANSIENT OCCUPANCY
TAX," TO AMEND SECTION 3.24.130 AND ADD
SECTION 3.24.135 RELATING TO THE PAYMENT OF
DISPUTED TAXES AS A PRECONDITION TO PURSUING
REVIEW OF A CITY TRANSIENT OCCUPANCY TAX
ASSESSMENT.
WHEREAS, the City wishes to amend the La Quinta Municipal Code to
require any operator that contests or otherwise challenges the validity of an
assessed transient occupancy tax to first make full payment to the City of the tax
determined to be owed; and
WHEREAS, the City has initiated consideration of an Ordinance, amending La
Quinta Municipal Code section 3.24.130 and adding section 3.24.135 to
effectuate this pay first, litigate later rule; and
WHEREAS, the City Council has determined that Ordinance No. 478 does
not constitute a "project" as that term is defined by the California Environmental
Quality Act (CEQA), Public Resources Code Section 21000, et seq., and, therefore,
in accordance with Section 15061(b)(3) of Title 14 of the CEQA, no environmental
review is merited.
THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, DOES
ORDAIN AS FOLLOWS:
SECTION 1. Section 3.24.130 of Title 3, the "Transient Occupancy Tax" Chapter
of the La Quinta Municipal Code, is hereby amended to read, in its entirety, as
follows:
3.24.130 Appeal.
Any operator aggrieved by any decision of the tax administrator with
respect to the amount of any tax, interest, and penalties, if any, may
appeal to the city council by filing a notice of appeal with the city
clerk within fifteen days of serving of the assessment or determination
of tax, interest, and penalties, if any, due. Payment of all taxes,
interest, and penalties shall be required as a condition precedent to
seeking review of any tax liability under this section. The city council
shall fix a time and place for hearing the appeal, and the city clerk
Ordinance No. 478
Amend Municipal Code Title 3
Transient Occupancy Tax
Adopted: April 20, 2070
Page 2
shall give notice in writing to the operator at his last known address.
The findings of the city council shall be final and conclusive and shall
be served upon the appellant in the manner prescribed in this chapter
for service of notice of hearing. Any amount found to be due shall be
immediately due and payable upon the service of notice.
SECTION 2. Title 3, the "Transient Occupancy Tax" Chapter of the La Quinta
Municipal Code, is hereby amended to add section 3.24.135 to read, in its entirety,
as follows:
3.24.135 Judicial review.
No injunction or writ of mandate or other legal or equitable process
shall issue 'in any suit, action or proceeding in any court against the
city or an officer thereof to prevent or enjoin the collection of taxes
sought to be collected pursuant to this chapter. Payment of all taxes,
interest, and penalties shall be required as a condition precedent to
seeking judicial review of any tax liability under this chapter.
SECTION 3. The provisions of this Ordinance shall be severable, and if any clause,
sentence, paragraph, subdivision, section, or part of this Ordinance shall be
adjudged by any court of competent jurisdiction to be invalid, such judgment shall
not affect, impair, or invalidate the remainder thereof, but shall be confined in its
operations to the clause, sentence, paragraph, subdivision, section, or part thereof
directly involved in the controversy in which such judgment shall have been
rendered.
SECTION 4. This Ordinance shall be in full force and effect 30 days after its
adoption.
SECTION 5. The City Clerk shall, within 15 days after passage of this Ordinance,
cause to be posted in at least three public places designated by resolution of the
City Council, shall certify to the adoption and posting of this Ordinance, and shall
cause this Ordinance and its certification, together with proof of posting to be
entered into the Book of Ordinances of the City of La Quinta.
Ordinance No. 478
Amend Municipal Cade Tkle 3
Transient Occupancy Tax
Adopted: April 20, 2010
Page 3
PASSED, APPROVED, and ADOPTED at a regular meeting of the La Quinta
City Council held on this 20`h day of April 2010, by the following vote:
AYES: Council Members Evans, Franklin, Henderson, Sniff, Mayor Adolph
NOES: None
ABSENT: None
ABSTAIN: None
DON ADOL , Ma r
City of La Quinta, California
ATTEST:
VERONICA J~C/IONTECINO, City Clerk
City of La Inta, California
(City Seal)
APPROVED AS TO FORM:
- ,'
M. KATHERINE SON, City Attorney
City of La Quinta, California
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF LA QUINTA ~ -
I, VERONICA MONTECINO, City Clerk of the City of La Quinta, California, do
hereby certify the foregoing to be a full, true, and correct copy of Ordinance No.
478 which was introduced at a regular meeting on the 6`h day of April and was
adopted at a regular meeting held on the 20`" day of April 2010 not being less than
5 days after the date of introduction thereof.
I further certify that the foregoing Ordinance was posted in three places within the
City of L,a Quinta as specified in City Council Resolution 2006-115.
VERONICA J~ONTECINO, CMC, City Clerk
City of La Q rota, California
DECLARATION OF POSTING
I, VERONICA J. MONTECINO, City Clerk of the City of La Quinta, California, do
hereby certify that the foregoing ordinance was posted on April zl , 2010 pursuant
to Cou it Resolution.
VERONICA J ON CINO, CMC, City Clerk
City of La Quinta, California