Ordinance Number 553ORDINANCE NO. 553
AMENDMENT TO TITLE 3 OF THE MUNICIPAL CODE -
TRANSIENT OCCUPANCY TAX INCREASE
AN ORDINANCE OF THE CITY OF SAN JUAN CAPISTRANO,
CALIFORNIA, AMENDING SECTION 3-3.603 ENTITLED
"LEVY AND COLLECTION OF TAXES," OF THE SAN JUAN
CAPISTRANO MUNICIPAL CODE, RELATING TO AN
INCREASE IN TRANSIENT OCCUPANCY TAX FROM SIX
PERCENT TO EIGHT PERCENT
200
THE CITY COUNCIL OF THE CITY OF SAN JUAN CAPISTRANO, CALIFORNIA,
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1.
Municipal Code Section 3-3.603 entitled "Levy and
Collection of Taxes," of Article 3 "Real Property Transfer
Taxes," Chapter 3 "Taxes," Title 3 "Finance," is hereby amended
to read as follows:
"Section 3-3.603. Levv 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 eight percent (8%) 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 tax to 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. Unpaid tax
shall be due upon the transient's ceasing to occupy
space in the hotel."
SECTION 2. Effective Date.
This Ordinance shall take effect and be in force thirty
(30) days after its passage.
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2 01 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.
PASSED, APPROVED AND ADOPTED this 1st day of
October , 1985.
PHILLIP . SCHWARTZE, MAY
ATTEST:
JI.fl1/YiLi
CITY CLE
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF SAN JUAN CAPISTRANO )
I, MARY ANN HANOVER, 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. 553 , which was
introduced at a meeting of the City Council of the City of San
Juan Capistrano, California, held on September 17, 1985 , and
adopted at a meeting held on October 1 1985 , by the
following vote:
AYES: Councilmen Friess, Bland, Buchheim,
and Mayor Schwartze
NOES: None
ABSENT: Councilman Hausdorfer
(SEAL)
RY ANN MOVER, CITY CLERK
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