ORD 211ORDINANCE NO. 211
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF LA QUINTA, CALIFORNIA, AMENDING TITLE 3,
CHAPTER 3.24, SECTIONS 3.24.030 AND 3.24.020
OF THE LA QUINTA MUNICIPAL CODE RELATING TO
THE TRANSIENT OCCUPANCY TAX
WHEREAS, Chapter 3.24 of the La Quinta Municipal Code
provides for a transient occupancy tax in the amount of ten
percent (10%) of the rent charged; and
WHEREAS, the City Council of the City of La Quinta desires
to increase the transient occupancy tax rate to 11 percent for
Group Hotels.
NOW, THEREFORE, the City Council of the City of La Quinta
does ordain as follows:
SECTION 1. Title 3, Chapter 3.24, Section 3.24.030 of the
La Quinta Municipal Code is hereby amended to read as follows:
"3..24.030 Tax Imposed. For the privilege of
occupancy in any Group Hotel or Hotel, each
transient is subject to, and shall pay a tax
in the amount of eleven (11) percent of the
rent charged by the operator or otherwise
payable by the transient for Group Hotels and
ten percent (10%) for all other Hotel
occupancy. Insofar as the transient is
concerned, the tax constitutes a debt owned by
the transient to the operator or to the city.
For the purposes of this section, the rent
deemed payable on account of time-share
occupancy by a transient shall be the rental
value of the unit or room(s) which
accommodated the occupancy, which rental value
shall be computed by determining the pro rata
share of the total purchase price of the
time-share right or entitlement (whether or
not involving an estate or any ownership in
real property), which share is allocable to
the period of transient occupancy currently
involved, and adding thereto the total
applicable operating costs including, but not
limited to, the applicable real and personal
property taxes, plus the total amount of any
and all fees, assessments, charges and
expenses (not including the previously
referred to taxes) charged by the operator as
attributable to the time-share occupancy of
the transient by whatever name the fees,
assessments, charges or expenses may be
denominated, whether "occupying fee,"
"maintenance or operations charge," "per diem
Ordinance No. 211
fee," "management fee" or like name or
otherwise. In making the computation referred
to above the pro rata share of the total
purchase price, in any case wherein the
time-share right or entitlement is in
perpetuity or for life or otherwise not for a
definite or ascertainable term. Such pro
ration shall be made upon an assumed term of
forty years."
SECTION 2. Title 3, Chapter 3.24, Section 3.24.020 of the
Municipal Code is hereby amended to add the following
Subsection I to read as follows:
I. "Group Hotel" means any Hotel which
has each of the following characteristics:
(i) one hundred twenty-five (125) or
more rooms;
group meeting space to accommodate
fifty (50) or more people;
(iii) an on -site sales effort that
solicits and/or serves group
meetings.
SECTION 3. This ordinance shall be effective thirty (30)
days from and after the date of its adoption.
PASSED, APPROVED and ADOPTED this 15th day of September ,
1992 by the following vote:
AYES: Council Members Bohnenberger, Franklin, Rushworth,
Sniff & Mayor Pena
NOES: None
ABSTAIN: None
ABSENT: None
JOHN , Ma r
ATT
UNDRA L. JUHOLA City Clerk
APPROVED AS TO FORM
STRADLING, YOCCA, CARLSON & RAUTH,
City Attorney
09/10/92
6097u/2588/00 - 2 -
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss
CITY OF LA QUINTA )
I, SAUNDRA L. JUHOLA, 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. 211 which was introduced at a regular
meeting held on the 4th day of August and adopted on the 15th day
of September 1992, not being less than 5 days after introduction
thereof.
I further certify that the foregoing
(3) places within the City of La
r solution of the City Council.
2
AUNDRA L. JUHOL , City Clerk
City of La Quinta, California
ordinance was posted in three
Quinta as specified in a
DECLARATION OF POSTING
I, SAUNDRA L. JUHOLA, City Clerk of
California do hereby certify that the
po ted on September 18, 1992 pursuant to
UNDRA L. JUHOLA, City Clerk
City of La Quinta, California
the City of La Quinta,
foregoing Ordinance was
City Council Resolution.