HomeMy WebLinkAbout2007-11-06 Ordinance 4983ORDINANCE NO. 4983
ORDINANCE AMENDING CHAPTER 2.33 OF TITLE 2 OF THE
PALO ALTO MUNICIPAL CODE RELATING TO THE
TRANSIENT OCCUPANCY TAX
The People of the City of Palo Alto do ordain as follows:
SECTION 1. Chapter 2.33 of the Palo Alto Municipal Code is hereby
amended by amending Section 2.33.020 as follows:
2.33.020 Tax imposed
-----m-FurtIre-privilege of occupancyin any hotel; eacn-transient is subjectlo ana----···--
_____ --"'sh=a=l.::.-l p,J;::..:ay~ tax in the amopp.t of twelve (12~lJ2ercent of the rentchargedbx the op--"Cer=a~to"",,-r.!-. _____ _
Said 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 made with each installment. Any unpaid tax shall be due upon
the transient's ceasing occupancy in the hotel. If for any reason the tax due is not paid to
the operator of the hotel, the Supervisor of Revenue collections may require that such tax
shall be paid directly to the Supervisor of Revenue Collections.
SECTION 2. GENERAL TAX.! Proceeds of the tax imposed by this
Ordinance shall be deposited in the general fund of the City and shall be available for any
legal purpose.
SECTION 3. CONSTITUTIONALITY; SEVERABILITY. If any section,
subsection, sentence, clause or phrase of this ordinance is for any reason held to be
invalid, such decision or decisions shall not affect the validity of the remaining portions
of this ordinance .... ThemEeoplehereby .. declarethat they wouldhavempassed this ordinance, ana eacn section, sUDsection, sentence, clause ana plirase iliereof-irrespective of1fiefacf . ---.--.--.----
that anyone or more sections, subsections, sentences, clauses or phrases be declared
invalid.
SECTION 4. EFFECTIVE DATE. This ordinance shall be effective
immediately upon adoption. However, the increased tax imposed by this ordinance shall
be effective only with respect to rent paid to a hotel operator for the portion of an
occupancy that occurs on or after January 1,2008. The tax with respect to any portion of
an occupancy occurring before January I, 2008 shall be levied at the rate in effect before
the adoption of this Ordinance.
SECTION 5. EXECUTION. The Mayor is hereby authorized to attest to the
adoption of this Ordinance by the voters of the City by signing where indicated below.
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I hereby certify that the foregoing Ordinance was PASSED, APPROVED
and ADOPTED by the people of the City of Palo Alto voting on the 6th day of
November, 2007.
APPROVED:
2
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