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HomeMy WebLinkAbout1255 - Uniform Transient Occupancy TaxTHS :hs 6/4/68 ORDINANCE NO. 1255 AN ORDINANCE OF THE CITY OF NEWPORT BEACH AMENDING SECTIONS 3.16.020 and 3.16.030 OF THE NEWPORT BEACH • MUNICIPAL CODE RELATING TO UNIFORM TRANSIENT OCCUPANCY TAX The City Council of the City of Newport Beach does ordain as follows: SECTION 1. Section 3.16.020 of the Newport Beach Municipal Code is amended to read: "3.16.020 Definitions. Except where the context otherwise requires, the'definitions given in this section shall govern the construction of this chapter: PERSON. The term °person' shall mean any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit. HOTEL. The term 'hotel' shall mean any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, • bachelor hotel, lodging house, rooming house, apartment house, rental unit, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof. OCCUPANCY. The term 'occupancy' shall mean the use or possession, or the right to use or possession of any room or rooms or portion thereof, in any hotel for dwell- ing, lodging or sleeping purposes. TRANSIENT. The term 'transient' shall mean any per- son who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty (30 ) consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of thirty (30 days has expired, unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determin- ing whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effec- tive date of this chapter may be considered. RENT. The term 'rent' shall mean the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received • in _money, goods, labor.or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever. OPERATOR. The term 'operator' shall mean the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. Where the operator per- forms his functions through a managing agent of any type • or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this chapter and shall have the same duties and liabili- ties as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both." SECTION 2. Section 3.16.030 of the Newport Beach Municipal Code is amended to read: "3.16.030 Tax Ism osedd. For the privilege of occupancy in any hots, each transient is subject to and shall pay a tax in the amount of five percent (5 %) of the rent charged by the operator. The tax constitutes a debt owed by the transient to the City which is extin- guished 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 Finance Director may require that such tax shall be paid directly to the Finance Director." • SECTION 3. The amendments to Sections 3.16.020 and 3.16.030 enacted by this ordinance shall become operative on October 1, 1968. SECTION 4. This ordinance shall be published once in the official newspaper of the City, and the same shall be effective 30 days after the date of its adoption. This ordinance was introduced at a regular meeting of the City Council of the City of Newport Beach held on the 10th day of June , 1968, and was adopted on the 24th day of June , 1968, by the following vote, to wit: AYES, COUNCILMEN: McInnis, Marshall, Rogers, Hirth, Gruber • NOES, COUNCILMEN: None ATTEST: ABSENT COUNCILMEN: Shelton, Parsons City Clerk C�A90�n11L�OlCm Mayor 2.