ORD 191ORDINANCE NO. 191
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 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 nine
percent of the rent charged; and
WHEREAS, the City Council of the City of La Quinta desires
to increase the transient occupancy tax rate to ten percent.
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 hotel, each transient is
subject to, and shall pay a tax in the amount
I� of ten 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 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,"
Ordinance No. 191
"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. This ordinance shall be effective thirty (30)
days from and after the date of its adoption.
PASSED, APPROVED and ADOPTED this 3rd day of September ,
1991 by the following vote:
AYES: Council Members Bohnenberger, Franklin, Rushworth
and Mayor Pena
NOES: Council Member Sniff
ABSTAIN: None
ABSENT: None
JOHN PEN Ma*Pr
ATTEST:
L. JUHOI�<, City Clerk
APPROVED AS TO FORM
STRADLING, YOCCA, CARL ON & RAU H,
City Attorney
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. 190 which was introduced on the 2nd
day of July, 1991 and was adopted at a regular meeting held on the
16th day of July, 1991 not being less than 5 days after date of
introduction thereof.
I further certify that the foregoing ordinance was posted in three
(3) places within the City of La Quinta as specified in a
resolution of the City Council.
SAUNDRA L. JUHOLA, City Clerk
City of La Quinta, California
DECLARATION OF POSTING
I, SAUNDRA L. JUHOLA, City Clerk of the City of La Quinta,
California, do hereby certify that the foregoing ordinance was
;SAUNDRA
o ed on July 24, 1991 pursuant to City Council Resolution.
L. JUH LA, City Clerk
City of La Quinta, California