HomeMy WebLinkAboutORD-06-1274 (TOT)I
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ORDINANCE NO.06-1274
AN ORDINANCE OF THE CITY OF HERMOSA BEACH, CALIFORNIA,
AMENDING PROCEDURAL PROVISIONS OF THE TRANSIENT
OCCUPANCY TAX ORDINANCE AND AMENDING CHAPTER 3.32 OF THE
HERMOSA BEACH MUNICIPAL CODE
THE CITY COUNCIL OF THE CITY OF HERMOSA BEACH DOES HEREB)
ORDAIN AS FOLLOWS:
SECTION 1. Section 3.32.110 of Chapter 3.32, Title 3 of the Hermosa Beach Municipa
Code is amended to read:
"It shall be the duty of every operator liable for the collection and payment to the city a
any tax imposed by this chapter to keep and preserve, for a period of four years, all records as may
be necessary to determine the amount of such tax as the operator may have been liable for the
collection and payment of to the city, which records the Tax Administrator shall have the right tc
inspect at all reasonable times."
SECTION 2. Section 3.32.125 is added to Chapter 3.32, Title 3 of the Hermosa Beach
Municipal Code to read:
3.32.125 Change of Ownership- Tax Clearance Certificate
A. Pursuant to Revenue and Taxation Code Section 7283.5, and as that section Inay
from time to time be amended, a purchaser, transferee, or other person attempting to obtain
ownership of a transient occupancy facility, may request in writing from the Tax Administrator the
issuance of a tax clearance certificate stating the amount of tax and any accrued penalties and
interest due and owing, if any.
B. The Tax Administrator shall, within ninety days of the receipt of the written request
for a tax clearance certificate issue the tax clearance certificate, or may conduct an audit of the
subject transient occupancy facility. Any such audit must be completed within ninety days after the
date the records of the subject transient occupancy facility have been made available to the Tax
Administrator and a tax clearance certificate issued within thirty days of the completion of
I the audit.
06-1274
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C. If following an audit the Tax Administrator determines that the current operator's
records are insufficient to assess the amount of tax due and owing, the Tax Administrator shall,
within thirty days of making that determination, notify the prospective purchaser, transferee or
other person that a tax clearance certificate will not be issued.
D. If the Tax Administrator does not comply with the request for a tax clearance
certificate, the purchaser, transferee or other person that obtains ownership of the transient
occupancy facility shall not be liable for any transient occupancy tax obligation incurred prior to
the date of the purchase or transfer of the property.
E. The tax clearance certificate shall state the following:
1 The amount of tax, interest and penalties then due and owing;
2. The period of time for which the tax clearance certificate is valid; and
3. That the purchaser, transferee, or other person may rely upon the tax
clearance certificate as conclusive evidence of the tax liability associated
with the property as of the date specified on the certificate.
F. Any purchaser, transferee, or other person who does not obtain a tax clearance
certificate under this section, or who obtains a tax clearance certificate that indicates that tax is due
and owing and fails to withhold, for the benefit of the county, sufficient funds in the escrow
account for the purchase of the property to satisfy the transient tax liability, shall be held liable for
the amount of tax due and owing.
G. The fee for issuance of a tax clearance certificate shall be established by resolution
of the City Council.
SECTION 3. This ordinance shall become effective and be in full force and effect from
and after thirty (30) days of its final passage and adoption.
SECTION 4. Prior to the expiration of fifteen (15) days after the date of its adoption, the
City Clerk shall cause this ordinance to be published in the Easy Reader, a weekly newspaper of
general circulation published and circulated, in the City of Hermosa Beach in the manner provided
by law.
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06-1274
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SECTION 5. The City Clerk shall certify to the passage and adoption of this ordinance,
shall enter the same in the book of original ordinances of said city, and shall make minutes of the
passage and adoption thereof in the records of the proceedings of the City Council at which the
same is passed and adopted.
PASSED, APPROVED and ADOPTED this 1 Oth day of October 2006 by the
following vote:
AYES:
Bobko, Keegan, Reviczky, Tucker, Mayor Edgerton
NOES:
None
ABSENT-
None
ABSTAIN:
None
ATTEST -
City Clerk
City Council
YOR oT the City of Hermosa Beach, California
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06-1274 1
• STATE OF CALIFORNIA
COUNTY OF LOS ANGELES
CITY OF HERMOSA BEACH
I, Elaine Doerfling, City Clerk of the City of Hermosa Beach, California, do
hereby certify that the foregoing Ordinance No. 06-1274 was duly and regularly passed,
approved and adopted by the City Council of the City of Hermosa Beach at a regular
meeting held at the regular meeting place thereof on the loth of October 2006, and said
ordinance will be published in the Easy Reader newspaper on October 19, 2006.
The vote was as follows:
• AYES: Bobko, Keegan, Reviczky, Tucker, Mayor Edgerton
NOES: None
ABSENT- None
ABSTAIN: None
DATED: October 24, 2006
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City Clerk
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