J-Cap TOT text 11.18

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Full text of Measure J

ORDINANCE NO.__

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CAPITOLA

AMENDING SECTION 3.32.030 OF THE CAPITOLA MUNICIPAL CODE PERTAINING TO THE CITY OF CAPITOLA VISITOR SERVICES FEE (TRANSIENT OCCUPANCY TAX)

THE PEOPLE OF THE CITY OF CAPITOLA, CALIFORNIA, DO ORDAIN AS FOLLOWS:

WHEREAS, it is the purpose of this Ordinance to amend the City of Capitola Municipal Code Section 3.32.030 entitled Fee/Tax Imposed, to increase the Visitor Services Fee (Transient Occupancy Tax) from 10% to 12%; and

WHEREAS, this Ordinance shall be known as the City of Capitola Visitor Services Fee (Transient Occupancy Tax) Increase. The City of Capitola hereinafter shall be called “City.” This Ordinance shall be applicable in the incorporated territory of the City.

WHEREAS, this Ordinance is adopted to achieve the following, among other purposes, and directs the provisions hereof be interpreted in order to accomplish those purposes:

NOW, THEREFORE BE IT HEREBY ORDAINED as follows:

SECTION 1. Section 3.32.030 “Fee/Tax Imposed” of Chapter 3.32 “Visitor Services Fee and Fund” of the City of Capitola Municipal Code is hereby amended to read as follows:

“3.32.030 Fee/tax imposed.

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a general tax in an amount of ~~ten~~ twelve 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 by the operator 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 is not paid to the operator of the hotel, the fee administrator may require that such tax shall be paid directly to the fee administrator. The general tax revenues of 11.25 percent shall be placed in the city’s general fund, 0.40 percent shall be allocated exclusively to local business groups for marketing and community improvements, and 0.35 percent shall be allocated exclusively to youth and early childhood programs.”

SECTION 2. It is the purpose of this Ordinance to amend the City of Capitola Municipal Code Section 3.32.030 of the Chapter entitled Fee/Tax Imposed, to increase the Visitor Services Fee (Transient Occupancy Tax) from 10% to 12%.

SECTION 3. This Ordinance shall be considered as adopted upon the date that a two-thirds majority vote in favor is declared by the City Council, and shall go into effect on January 1, 2019.