ORD 125 ORDINANCE NO. 125
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF LA QUINTA, CALIFORNIA, AMENDING
TITLE 3, CHAPTER 3.24, SECTION 3.24,030
OF THE LA QUINTA MUNICIPAL CODE.
The people of the City of La Quinta city Council do ordain
as follows:
SECTION 1. That 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 hotel, each transient is subject to, and shall pay a
tax in the amount of nine percent of the rent charged by
the operator or otherwise payable by the transient.
Insofar as the transient is concerned, the tax constitutes
a debt owed 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 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. Pursuant to California Elections Code Section
4013, this ordinance shall take effect 10 days following the
City Council's declaration of the result of the General
Municipal Election to be held on November 8, 1988, providing
that the election resulted in a majority vote for adoption of
this ordinance.
PASSED, APPROVED and ADOPTED this 5th day of July,
1988 by the following vote:
AYES:Council Members Bohnenberger, Cox, Pena, Sniff,
Mayor Hoyle
NOES:None
ABSENT: None
City of La Quinta, California
ATTEST:
i~UHO~L Cit~
City of La Quinta, California
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. 125 which was introduced at a
regular meeting of the La Quinta city Council on June 21, 1988
and was passed and adopted at a regular meeting held on the 5th
day of July, 1988 not being less than 5 days following the date
of introduction. I further certify that the foregoing ordinance
was posted in three (3) places within the City of La Quinta.
City of La Quinta, California