5305ORDINANCE NO. 5305
AN ORDINANCE OF THE CITY OF ANAHEIM
AMENDING CHAPTER 2.12 OF TITLE 2 OF
THE ANAHEIM MUNICIPAL CODE PERTAINING
TO THE TRANSIENT OCCUPANCY TAX.
THE CITY COUNCIL OF THE CITY OF ANAHEIM DOES ORDAIN AS
FOLLOWS:
SECTION 1.
That Chapter 2.12 of Title 2 of the Anaheim Municipal
Code be, and it is hereby, amended in its entirety to read as
follows:
112.12.000 SHORT TITLE
This Chapter shall be known and may be cited as the
Transient Occupancy Tax Code.
2.12.005 DEFINITIONS
For purposes of this Chapter, the following words,
terms, phrases and the derivations and variants thereof, shall
have the meanings given herein:
.010 "Anaheim" or "City" means the City of Anaheim.
.020 "City Auditor" means the Audit Manager of the
City.
.025 "Fiscal Year" means the period commencing July 1
of one calendar year through June 30 of the immediately
subsequent calendar year.
.030 "Homeless person" means any person who lived or
resided in Anaheim immediately prior to being provided shelter in
a hotel by a Qualifying Nonprofit Service Organization.
.040 "Hotel" means any structure or portion thereof,
which is occupied or intended or designed for occupancy by
transients for dwelling, lodging, or sleeping purposes,
including, without limitation, any hotel, bachelor hotel, lodging
house, rooming house, bed and breakfast inn, apartment house,
dormitory, vacation ownership resort, public or private club,
mobilehome or house trailer at a fixed location, or other similar
structure or portion thereof, and shall further include any
space, lot, area or site in any trailer court, camp, park, or lot
which is occupied or intended or designed for occupancy by a
tent, trailer, recreational vehicle, mobile home, motorhome, or
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other similar conveyance, for dwelling, lodging or sleeping
purposes.
.050 "Operator" means any person, corporation, entity,
or partnership which is the proprietor of the hotel, whether in
the capacity of owner, lessee, sublessee, mortgagee in
possession, debtor in possession, licensee or any other capacity.
Where the operator performs its functions through a managing
agent of any type or character other than as an employee, the
managing agent shall also be deemed an operator and shall have
the same duties and liabilities as its principal. Compliance
with the provisions of this Chapter by either the principal or
managing agent shall constitute compliance by both. For purposes
of the notice and appeal provisions of this Chapter only,
"operator" shall also include any managing employee or employee
in charge of the hotel.
- .060 "Qualifying Nonprofit Service Organization" means
any nonprofit service organization which (a) is a member of the
Anaheim Human Services Network and (b) directly pays the cost of
sheltering homeless persons in a hotel and (c) does not directly
or indirectly further any religious purpose by providing such
shelter.
.070 "Qualifying Rental Agreement" means and is limited
to a written contract signed by both the landlord and tenant,
legally enforceable by either party, for a rental period of not
less than thirty one (31) consecutive days. "Qualifying Rental
Agreement" shall expressly exclude: (1) any agreement regardless
of length of the rental term which is terminated for any reason
by either party or by mutual consent prior to the thirty-first
consecutive day of the tenancy, or (2) any agreement regardless
of the length of the rental term which is for occupancy of space
in an establishment which is authorized as a "hotel" or "motel"
pursuant to the terms of Title 18 (Zoning) of this Code, or (3)
any agreement regardless of the length of the rental term for
occupancy of space by any recreational vehicle as defined in
Section 799.24 of the Civil Code of the State of California or
any successor provision thereto, or (4) any agreement which would
be unlawful or constitute a violation of law.
.080 "Rent" means the consideration charged by an
operator for accommodations, including without limitation any (1)
unrefunded advance rental deposits or (2) separate charges levied
for items or services which are part of such accommodations
including, but not limited to, furniture, fixtures, appliances,
linens, towels, non -coin operated safes, and maid service.
"Rent" shall not include any charge, billing, or account or
portion thereof which the operator finds to be worthless or
uncollectible and charged off for tax purposes. If any such
worthless or uncollectible rent is thereafter collected, the
amount shall be considered rent in the month collected and the
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tax collected shall be included in the next monthly payment to
Anaheim by the operator.
.090 "Tax" (where such term is not capitalized) means
the amounts imposed pursuant to Section 2.12.010 of this Chapter;
"Tax" (where such term is capitalized) means 1) the tax and 2)
any applicable interest and penalties imposed by this Chapter and
3) any amount collected by an operator under a representation
that it is a tax which is not refunded in accordance with this
Chapter.
.100 "Transient" means any person who exercises
occupancy, or is entitled to occupancy, of any room, space, lot,
area or site in any hotel by reason of concession, permit, right
of access, license or other agreement, whether written or oral.
Any such person shall be deemed to be a transient until the
thirty-first (31st) consecutive day of such occupancy and the tax
shall be due upon all rent collected or accruing prior to said
thirty-first (31st) consecutive day unless the occupancy is
pursuant to a Qualifying Rental Agreement.
2.12.010 TRANSIENT OCCUPANCY TAB IMPOSED
.010 For the privilege of occupancy in any hotel, each
transient is subject to and shall pay a tax in the amount of
thirteen percent (13%) of the rent.
.020 Notwithstanding subsection .010 above, where an
operator has entered into a binding written contract with any
party (the "rate contract") which rate contract (i) was entered
into by all parties thereto and in full force and effect prior to
April 7, 1992, (ii) agreed to provide occupancy in a hotel to
transients, on whose behalf of such parties have contracted, at
an agreed upon rate or price specified in said contract (the
"contract price") which contract price expressly includes
applicable tax imposed pursuant to this chapter, and (iii) said
tax which was expressly included in said contract did not exceed
the applicable tax in effect pursuant to this chapter on April 7,
1992, the following provision shall apply with regard to the
amount of tax imposed pursuant to this chapter upon any transient
for the privilege of occupancy in any hotel under the terms of
such rate contract for the period commencing on July 1, 1992 and
ending on the last date of occupancy pursuant to the terms of
said rate contract, or December 31, 1992, whichever occurs
earlier:
For the privilege of occupancy of
space in a hotel, each transient is
subject to and shall pay a tax in
the amount of eleven and six -tenths
percent (11.6%) of the rent.
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The License Collector shall issue forms and regulations
to implement the provisions of this subsection.
2.12.015 EXEMPTIONS
No tax shall be imposed upon any person as to whom, or
any occupancy as to which, it is beyond the power of Anaheim to
impose the tax.
2.12.020 OPERATOR'S COLLECTION DUTIES
.010 Each operator shall collect the tax to the same
extent and at the same time as the rent is collected from every
transient. The amount of the rent and the tax thereon shall be
separately stated from all other amounts on all receipts and
books of record of the hotel, and each transient shall be
tendered a receipt for payment from the operator with rent and
- tax separately stated thereon. No operator shall advertise or
state in any manner, directly or indirectly, that the tax or any
part thereof will be assumed or absorbed by the operator or that
the tax will not be added to the rent or that, if added, any part
of the tax will be refunded except in the manner hereinafter
provided. Notwithstanding the foregoing provision of this
subsection, nothing contained herein shall require the operator
to separately state the rent and the tax thereon on receipts and
books of record or prohibit the operator from advertising or
stating that the tax will be assumed or absorbed by the operator
or that such tax will not be added to the rent, provided such
room accommodations constitute a portion of a collective group of
services, privileges, entitlement or benefits (hereinafter
"benefits") which benefits include, at a minimum, room
accommodations and food and beverage services or room
accommodations and at least one other benefit having an
ascertainable fair market value (hereinafter "special package")
offered for one fixed charge (hereinafter "special package
rate").
.011 In the event the operator fails to separately
state the rent and tax from other amounts on all receipts and
books of record, the operator shall file with the License
Collector a statement of each special package rate on a form
(hereinafter "Special Package Form") provided by the License
Collector. The Special Package Form shall include the special
package rate, and an itemization of the values of the items
included, including, at a minimum, the rent, tax, and any other
item. The operator must submit documentation to substantiate the
claimed fair market value of individual items included other than
rent and tax. The License Collector shall mark the date of
receipt on the Special Package Form and review the submitted
information to determine if sufficient information is provided to
verify that the numbers are mathematically correct and complies
with this Chapter. If the package meets the foregoing
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requirements, the License Collector shall assign a unique number
to the Special Package Form and return a copy to the operator
within fourteen (14) City business days of receipt. The operator
may use the assigned unique number or may assign the operator's
unique name/number to each package and notify the License
Collector to imprint the name/number on the Special Package Form.
This unique name/number must appear on all receipts and books of
record whenever the package is sold. If the package fails to
meet the requirements of this Subsection, the License Collector
will advise the operator of any required changes within fourteen
(14) City business days. The operator must either make the
required changes and resubmit the Special Package Form or comply
with subsection 2.12.020.010. A new Special Package Form must be
submitted in the event of any change in the special package rate
or the specified rate (subsection 2.12.020.013), or other items
in the special package which exceeds ten percent (10%) and for
any new special package(s) offered/used. Any change of items
within the special package constitutes a new special package.
The effective date of the special package rate shall be the date
of receipt by the License Collector if the package is approved.
.012 No Special Package Form shall be accepted for
filing unless accompanied by a filing fee in the amount
established by resolution of the City Council.
.013 As to any package sold by the operator for which
the License Collector has approved the package and assigned the
unique number, the tax shall apply only to the amount of rent
identified in the Special Package Form (hereinafter "specified
rate") until such time as the License Collector shall inform the
operator that the approval is revoked.
.014 In the event an operator fails to comply with
subsection 2.12.020.010 and also fails to file a Special Package
Form and obtain approval of a specified rate pursuant to
subsection 2.12.020.011, the portion of the special package rate
attributable to the room accommodations for purposes of
determining the tax (hereinafter "imputed rate") shall be deemed
the lesser of (a) the amount collected for the total special
package or (b) an amount equal to the median average double
occupancy room rate for such accommodations as posted in such
room pursuant to the requirements of Section 1863 of the Civil
Code (or any successor section). The burden to prove such posted
room rates shall be upon the operator. In the event the operator
fails to present satisfactory proof of such rates, such posted
rates shall be deemed the posted rates in effect at the time of
the audit.
.015 Notwithstanding subsections 2.12.020.011,
2.12.020.013, or 2.12.020.014, if any audit reveals that the
gross income to the operator attributable to the accommodations
portion of such special package (hereinafter "audited rate") is
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more than ten percent (10%) greater than the specified rate, the
rent for tax purposes shall be the audited rate. In the event
subsection 2.12.020.014 applies and the audited rate is greater
than the imputed rate, the rent for tax purposes shall be the
audited rate. The audited rate shall be determined by an audit
of a sample of the special packages sold by the operator within
an individual special package category. The audited rate shall
be the amount of the special package rate remaining after
deducting the fair market value of each of the benefits included
in the special package rate other than room accommodations and
room tax. Where more than one type of special package was
offered within the audit period, each special package shall be
audited separately for purposes of determining the applicable
audited rate. Credits or offsets shall not be allowed between
different special packages.
.020 Any amount charged and collected by the operator
from any transient beyond the period for which the tax is
imposed, which amount is in excess of the rent theretofore
charged the transient for the same accommodations and upon which
rent tax was imposed and collected, shall be conclusively deemed
collected under the representation by the operator that such
excess amount was tax. If the operator gives such person written
notice prior to the accrual of the obligation therefor that such
excess amount constitutes an increase in the rental rate this
subsection shall not apply. The burden to prove such notice
shall be upon the operator.
.030 Whenever an operator who has collected any sum
under the representation that it was tax (which sum was not
required to be collected as tax) remits said sum to Anaheim and
thereafter refunds such sum in whole or part, such operator may
take the amount of such refund as a credit against future
transient taxes only upon submitting to the License Collector a
statement under penalty of perjury specifying the reasons for the
credit and proof of payment of such refund.
.040 Nothing contained in this Chapter shall require
the refund by Anaheim to any person of any sum collected by the
operator and remitted to Anaheim even where such sum was not
otherwise required to be collected and remitted.
.050 Nothing contained in this Chapter shall be
deemed to authorize as a credit against tax any amount paid by
the operator to any tour promoter, travel agent, or third party
other than the transient. Travel agent commissions are an
expense of the operator and may not to be deducted from the rent.
2.12.025 RULES AND REGULATIONS AND INTERPRETATIONS
The License Collector may promulgate rules and
regulations consistent with the provisions of this Chapter as may
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be necessary or desirable to aid in the enforcement and
administration of this Chapter. Any such rule or regulation
which may affect the amount of the Tax or tax owed Anaheim shall
be subject to approval of the City Council. Said rules and
regulations shall be filed in the Office of the License Collector
and maintained in an orderly and readily accessible manner. The
burden to secure and comply with the rules and regulations shall
be upon the operator.
2.12.030 REPORTING AND REMITTING
.010 Each operator shall, on or before the close of
City business on the last City business day of each month
(hereinafter "due date"), file a return with the License
Collector on forms provided by the License Collector stating the
total rents charged and the amount of tax collected during the
immediately preceding calendar month. The full amount of the tax
(minus any authorized credits) shall be remitted to the License
Collector.
.020 Taxes are paid only upon receipt of both the tax
return and the tax by License Collector. Failure of the operator
to submit and the License Collector to receive both the completed
return and payment on or before the due date constitutes non-
payment.
2.12.040 TABES TO BE HELD IN TRUST
.010 All taxes collected by the operator shall be held
in trust by such operator for the account of Anaheim until
payment thereof is made to the License Collector.
.020 Upon non-payment by an operator, or when the City
Auditor makes a determination pursuant to Section 2.12.060, the
License Collector shall issue a Jeopardy Determination to require
the operator to furnish additional information or provide
adequate security as necessary to ensure collection of any Taxes
due or to become due, and to remit taxes on a daily or weekly
basis. The operator shall thereafter report and remit all taxes
due under the terms and conditions prescribed by the License
Collector. The License Collector shall cancel the Jeopardy
Determination once timely accounting and remittance procedures
have been established and the operator is satisfying all
obligations imposed by law pertaining to the Tax.
2.12.050 DELINQUENT TAB PAYMENTS - INTEREST AND PENALTIES
.010 Notwithstanding any other provisions hereof, upon
non-payment, interest equal to one and one-half percent (1.5%)
thereof per month calculated from the first day immediately
following the due date to the date of payment shall be added to
the tax. Interest may not be waived.
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.020 Notwithstanding any other provisions hereof, upon
non-payment, a penalty of ten percent (10%) for each month, or
portion thereof, said payment is overdue, shall be added by the
License Collector on the first day immediately following the due
date; provided, however, that the amount of such penalty shall
not exceed fifty percent (50%) of the tax. Penalties may not be
waived.
.030 In the event of payment of the tax and non-payment
of the interest and/or penalties, interest at the rate set forth
in subsection 2.12.050.010 shall accrue upon the amount of the
unpaid interest and penalties until the date of payment.
.040 In the event the Tax becomes final under Section
2.12.060, interest and penalties at the rate set forth in Section
2.12.050 shall accrue upon the amount of unpaid Tax until the
date of payment of the full amount of Tax.
2.12.060 FAILURE TO COLLECT AND REPORT TAX - DETERMINATION
OF TAX BY CITY AUDITOR - APPEAL
.010 If any operator shall fail or refuse to collect
said tax and to make, within the time permitted, any report and
remittance of tax, or any portion thereof, the City Auditor shall
proceed in such manner as the City Auditor may deem best to
obtain facts and information on which to base an estimate of the
tax. The City Auditor shall proceed to determine and assess the
Tax against such operator. The City Auditor shall give notice of
the amount so assessed by serving it personally or by depositing
it in the United States mail, postage prepaid, addressed to the
operator at the operator's last known address.
.020 An operator who contests the amount assessed may,
within ten (10) days after the serving or mailing of such notice,
make an Application for Hearing to the License Collector. The
Application for Hearing shall specify the basis of the appeal and
amount of Tax contested. The License Collector may request
additional information pertaining to the appeal which information
must be submitted prior scheduling a hearing on the appeal. If
Application for Hearing is not made within the time prescribed,
the Tax assessed shall be final and conclusive and immediately
due and payable.
.030 If Application for Hearing is timely made, a
Hearing Officer shall be appointed by the License Collector to
conduct a hearing on and limited to the issues set forth in the
Application for Hearing. The Hearing Officer shall give not less
than fifteen (15) days written notice to the operator to show
cause at a time and place fixed in said notice why the amount
assessed should not be fixed for such Tax. At the hearing, the
operator may appear and offer evidence why the Tax assessed
should not be so fixed. A rebuttable presumption shall exist at
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said hearing that the amount of Tax assessed is correct and the
burden of proof shall be upon the operator.
.040 After the hearing, the Hearing Officer shall
determine the proper amount of the Tax and shall thereafter give
written notice to the operator and the License Collector of such
determination. The amount determined to be due shall be due and
payable fifteen (15) days from the date of service of said
written notice.
.050 The Hearing Officer may be an employee of Anaheim;
provided, however, that upon the agreement of the operator to pay
the costs associated with the hearing and the deposit of
sufficient funds to cover said costs, the License Collector shall
appoint a Hearing Officer, acceptable to both the operator and
the City Attorney, who is not an employee of Anaheim.
.060 Notwithstanding the provisions of Section 1.12.110
of this Code, the decision of the Hearing Officer shall be final
and conclusive and shall be the final administrative procedure
available to the operator or to Anaheim.
2.12.075 PAYMENT UNDER PROTEST REQUIRED
Notwithstanding any provision to the contrary, any
operator tendering payment of the Tax, or any portion thereof,
shall for all purposes thereafter be precluded and barred from
appealing, contesting or otherwise challenging the validity of
such Tax pursuant to any procedure available in this Chapter or
any other legal remedy, unless the payment is made under written
protest. Written protest shall be made only by the following
methods:
1.) A written notation set forth on the check, money
order or negotiable instrument by which payment is tendered,
- that the payment is made under protest; or,
2.) A written notice that the payment is made under
protest delivered to the License Collector at the time of payment
of the Tax.
2.12.080 STATEMENT OF TAB NOT CONCLUSIVE ON CITY
.010 No reports or statements of an operator shall be
conclusive as to the matters set forth therein, nor shall the
filing of such reports or statements preclude Anaheim from
collecting by appropriate action such sum as is actually due and
payable. Each report or statement and each of the items therein
shall be subject to audit and verification by the City Auditor,
or authorized agents of the City, who are hereby authorized to
examine, audit and inspect such books and records as may be
necessary in their judgment to verify or determine the Tax due.
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.020 Every operator shall keep and preserve for a
period of not less than four (4) years all records as may
necessary to determine the Tax, which records shall be made
available upon demand of the City Auditor at all reasonable
times. Each operator shall permit an examination of such books
and records at a location within Anaheim. In the event the books
and records cannot be made available within Anaheim, the operator
shall reimburse Anaheim for the cost of all transportation,
lodging, meals, portal to portal travel time, and other
incidental costs reasonably incurred by Anaheim in conducting the
audit.
.030 Confidential or proprietary information furnished
to or secured by Anaheim from an operator in the implementation
of this Chapter shall be confidential. Unauthorized disclosure
or use of such confidential information by any officer, agent or
employee of the City shall constitute a misdemeanor; provided,
however, this section shall not apply to any disclosures made in
connection with any hearing, appeal, or any civil action or
proceeding relating to the determination or recovery of the Tax,
or any prosecution of any person for violations of any provision
of this Chapter or any criminal or civil proceeding pertaining to
the Tax.
2.12.090 TRANSIENT OCCUPANCY TAR A DEBT - CIVIL ACTION
.010 The tax constitutes a debt owed by the transient
to Anaheim which is extinguished only by payment of the tax to
the operator. The transient shall pay the tax to the operator at
the time the rent is paid. If 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. The Tax imposed by this
chapter constitutes a debt owed by the operator to Anaheim which
is extinguished only by payment of the Tax to Anaheim. Any
transient or operator owing Tax or Tax to Anaheim shall be liable
in an action brought by Anaheim for the recovery of such amount.
.020 Recording of a Certificate of Lien. If any Tax is
not paid when due, the License Collector may record in the
Office(s) of County Recorder(s) of such counties as the License
Collector may determine, a Certificate which specifies the amount
of Tax due and the name and address of the operator owing the
Tax. The Certificate shall include a statement that the License
Collector has complied with all legal requirements in the
determination of the Tax owed and a legal description of the real
property of the owner. Upon recording of the Certificate, the
Tax constitutes a lien upon all real property owned or thereafter
acquired by the operator. The lien has the force, effect and
priority of a judgement lien.
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.030 Warrant for Collection of Tax. At anytime after
the recording of a Certificate of Lien under subsection
2.12.090.020, the License Collector may issue a warrant directed
to any sheriff or marshal for the enforcement of the lien and the
collection of such Tax. The warrant shall have the same effect
as a writ of execution, and be executed in the same manner and
with the same effect as a levy and sale pursuant to writ of
execution. The Finance Director shall, at the request of the
License collector, pay or advance to the sheriff or marshall such
fees, commissions and expenses for services as are provided by
law.
.040 Seizure and Sale. In lieu of issuing a warrant
pursuant to subsection 2.12.090.030, after an assessment is
issued or a Certificate of Lien is recorded, the License
Collector may collect the delinquent amount by seizing or causing
to be seized any property, real or personal, of the operator and
selling non-cash or nonnegotiable property at public auction to
pay the Tax due together with any costs of the seizure and sale.
Any seizure made shall only be of property not exempt from
execution under the provisions of the Code of Civil Procedure.
SECTION 2.12.095 DUTY AND LIABILITY OF OPERATOR'S
SUCCESSOR
.010 Any operator liable for any Tax who sells or
otherwise disposes of a hotel, and the operator's successor,
shall notify the License Collector of the date of sale at least
thirty (30) days prior to the date of the sale or, if the
agreement to sell or otherwise dispose of the hotel was made less
than thirty (30) days prior to the date of sale, immediately.
The successor shall withhold from the operator for the account of
Anaheim a portion of the purchase price sufficient to pay the
amount of the Tax owed to Anaheim until the operator secures a
written "Transient Occupancy Tax Clearance Certificate" from the
License Collector stating that no Tax is due from the operator
through the date of the sale. If no Transient Occupancy Tax
Clearance Certificate is presented by the operator to the
successor within thirty (30) days after the successor commences
operation of the hotel, the successor shall immediately deposit
with the License Collector the amount withheld from the purchase
price Collector to be applied to the amount of the Tax owed by
the prior operator.
.020 If the successor fails to withhold the amount
required by subsection 2.12.095.010, the successor is liable to
Anaheim for payment of the Tax owed by the operator.
.030 The License Collector shall, within thirty (30)
days of receipt of a written request for a Transient Occupancy
Tax Clearance Certificate, either issue the Certificate or give
written notice to the operator, with a copy to the successor, of
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the amount of Tax which must be paid to secure issuance of the
Transient Occupancy Tax Clearance Certificate. The Transient
Occupancy Tax Clearance Certificate shall be a defense, available
solely to the successor and not the operator, to any claim the
City may assert against the successor for Taxes owed by the
operator.
.040 Any operator from whom the successor has withheld
and paid to the City a portion of the purchase price may
challenge the City Auditor's determination pursuant to Section
2.12.060, by making application in writing for a hearing on the
amount determined by the City Auditor within ten days of mailing
by the License Collector. Following receipt of a timely request
for hearing, the hearing provisions of Section 2.12.060 shall
apply.
2.12.100 REMEDIES CUMULATIVE
All remedies prescribed by this Chapter or any other
provisions of law and the use of one or more remedies by the City
shall not bar the use of any other remedy for the purpose of
enforcing the provisions of this Chapter.
2.12.110 REIMBURSEMENT TO QUALIFYING ORGANIZATIONS
.010 The City shall reimburse any Qualifying Nonprofit
Service Organization in an amount equal to the tax paid by the
organization to a hotel to shelter homeless persons.
.020 Any organization seeking reimbursement shall file,
in July of each year, a demand seeking reimbursement (accompanied
by documentation establishing an entitlement to reimbursement)
with the Finance Director for the tax paid by the organization
during the preceding fiscal year. The Finance Director shall
draw a check or warrant upon the City Treasurer for any such
demand or portion thereof which has been audited and approved as
meeting the requirements for reimbursement. The decision of the
Finance Director shall be final.
.030 No reimbursement shall be allowed for any demand
filed later than the last City business day of July for the
immediately preceding fiscal year."
SECTION 2. SEVERABILITY
The City Council of the City of Anaheim hereby declares
that should any section, paragraph, sentence or word of this
ordinance hereby adopted, be declared for any reason to be
invalid, it is the intent of the Council that it would have
passed all other portions of this ordinance independent of the
elimination herefrom of any such portion as may be declared
invalid.
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SECTION 3. SAVINGS CLAUSE
Neither the adoption of this ordinance nor the repeal
of any other ordinance of this City shall in any manner affect
the prosecution for violations of ordinances, which violations
were committed prior to the effective date hereof, nor be
construed as a waiver of any license, tax, interest, penalty or
the penal provisions applicable to any violation thereof. The
provisions of this ordinance, insofar as they are substantially
the same as ordinance provisions previously adopted by the City
relating to the same subject matter, shall be construed as
restatements and continuations, and not as new enactments.
SECTION 4. EFFECTIVE DATE
This ordinance shall take effect on the first day of
July, 1992.
THE FOREGOING ORDINANCE is approved and adopted by the
City Council of the City of Anaheim this 27th day of May ,
1992.
/41'- e, �
MVOR OF THE CITY OF EIM
ATTEST:
CITY CLERK OF THE -CITY OF ANAHEIR --
MES:dnl
OTOTFINAL.10
051992
13
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF ANAHEIM )
I, LEONORA N. SOHL, City Clerk of the City of Anaheim, do hereby certify that the foregoing Ordinance No. 5305
was introduced at a regular meeting of the City Council of the City of Anaheim, held on the 12th day of May, 1992
and amended first reading at a regular meeting of the City Council of the City of Anaheim, held on the 19th day of
May, 1992, and that the same was duly passed and adopted at the adjourned regular meeting of May 26, 1992 on
the 27th day of May, 1992, by the following vote of the members thereof:
AYES: COUNCIL MEMBERS: Simpson, Ehrle, Picker and Hunter
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: Daly
AND I FURTHER CERTIFY that the Mayor of the City of Anaheim signed said Ordinance No. 5305 on the 28th day
of May, 1992.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Anaheim this 28th
day of May, 1992.
*'O�- 0��e =s�a�
CITY CLERK OF THE CITY OF ANAHEIM
(SEAL)
I, LEONORA N. SOHL, City Clerk of the City of Anaheim, do hereby certify that the foregoing is the original of
Ordinance No. 5305 and was published once in the Anaheim Bulletin on the 6th day of June, 1992.
CITY CLERK OF THE 61OF ANAHEIM