Ordinance Number 721ORDINANCE NO. 721
AMENDING TITLE 3 OF THE MUNICIPAL CODE -
LEVY AND COLLECTION OF TRANSIENT OCCUPANCY TAX
AN ORDINANCE OF THE CITY OF SAN JUAN CAPISTRANO,
CALIFORNIA, AMENDING TITLE 3, CHAPTER 3, ARTICLE 6
OF THE SAN JUAN CAPISTRANO MUNICIPAL CODE
RELATING TO TRANSIENT OCCUPANCY TAX
THE CITY COUNCIL OF THE CITY OF SAN JUAN CAPISTRANO, CALIFORNIA,
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Amendments.
Title 3, Chapter 3, Article 6, Section 3-3.603 of the San Juan Capistrano
Municipal Code is hereby amended to read as follows:
"Sec. 3-3.603. Levy and Collection of Taxes.
For the privilege of occupancy in any hotel, each transient shall be subject to
and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator.
Such tax shall constitute a debt owed by the transient to the City, which debt shall be
extinguished only by payment to the operator. The transient shall pay the operator of the
hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share
of the tax shall be paid with each installment. The unpaid tax shall be due upon the
transient's ceasing to occupy space in the hotel.
passage.
SECTION 2. Effective Date.
This Ordinance shall take effect and be in force thirty (30) days after its
SECTION 3. City Clerk's Certification.
The City Clerk shall certify to the adoption of this Ordinance and cause the
same to be published once as required by law and posted at the duly designated posting
places within the City of San Juan Capistrano within fifteen (15) days after its passage.
Decenber
ATTEST:
PASSED, APPROVED AND ADOPTED this
. 1992.
CITY CLERK, CeiIERYL J01MON
15th day of
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367
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss
CITY OF SAN JUAN CAPISTRANO )
I, CHERYL JOHNSON, City Clerk of the City of San Juan Capistrano,
California, DO HEREBY CERTIFY that the foregoing is a true and correct copy of
Ordinance No. 721 which was introduced at a meeting of the City Council of the
City of San Juan Capistrano, California, held on November 17th , 1992,
and adopted at a meeting held on December 15t11 1992, by the following
vote:
AYES: Council Members Nash, ilausdorfer, Campbell and Vasquez
NOES: Mayor Jones
ABSTAIN: None
ABSENT: None
(SEAL)
CHERYL JOHNSON, CITY CLERK
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