HomeMy WebLinkAbout71.124 ORDINANCE NO. 71.124
AN ORDINANCE OF THE CITY OF SARATOGA
AMENDING SECTION 5-25.030 OF THE CITY CODE
PERTAINING TO TRANSIENT OCCUPANCY TAX
The City Council of the City of Saratoga hereby ordains as follows:
SECTION 1: Section 5-25.030 in Article 5-20 of the City Code is hereby
amended to read as follows:
5-25.030 Tax imposed.
For the privilege of occupancy in any hotel in the City, each
transient is subject to and shall pay a tax in the amount of ten
percent of the rent charged by the operator. The tax constitutes
a debt owed by the transient to the City which is extinguished
only by payment to the operator or to the City. 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. The unpaid tax shall be due upon the transient's
ceasing to occupy space in the hotel. If for any reason the tax
due is not paid to the operator of the hotel, the Tax
Administrator may require that such tax be paid directly to the
Tax Administrator.
SECTION 2: This Ordinance shall be in full force .and effect
immediately upon its passage and adoption in accordance with the
provisions of Government Code Section 36937(d) as an'ordinance relating
to taxes for the usual and current expenses of the City.
SECTION 3: If any section, subsection, sentence, clause or phrase of
this Ordinance is for any reason held by a court of competent
jurisdiction to be invalid or unconstitutional, such decision shall not
affect the validity of the remaining portions of this Ordinance.
The above and foregoing Ordinance was passed and adopted at a regular
meeting of the City Council of the City of Saratoga held on the 16th
day of. June, 1993, by the following vote:
AYES: Councilmembers Burger, Kohler, Monia, Tucker and Mayor Anderson
NOES: None
ABSENT: None ~F./~~~F___~
' ayor
ATTEST: