5495FOLLOWS:
ORDINANCE NO. 5495
AN ORDINANCE OF THE CITY OF ANAHEIM
AMENDING SECTION 2.12.010 OF CHAPTER
2.12 OF TITLE 2 OF THE ANAHEIM
MUNICIPAL CODE RELATING TO TRANSIENT
OCCUPANCY TAXES
THE CITY COUNCIL OF THE CITY OF ANAHEIM DOES ORDAIN AS
SECTION 1.
That Section 2.12.010 of Chapter 2.12 of Title 2 of the
Anaheim Municipal Code be, and the same is hereby, amended its
entirety to read as follows:
112.12.010 TRANSIENT OCCUPANCY TAB IMPOSED.
.010 For the privilege of occupancy of space
in any hotel, each transient is subject to and shall pay a
tax in the amount of fifteen percent (15%) 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 was
in full force and effect prior to October 4, 1994, (ii)
agreed to provide occupancy in a hotel to transients, on
whose behalf such parties have contracted, at an agreed upon
rate or price specified in said rate contract (the 'contract
price') which contract price expressly included applicable
taxes imposed pursuant to this chapter, and (iii) said tax
which was expressly included in said rate contract did not
exceed the applicable tax in effect pursuant to this chapter
on October 4, 1994, 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, 1995 and ending on the last date of
occupancy pursuant to the terms of said rate contract, or
March 31, 1996, 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 thirteen percent (13%) of the rent.
.030 Notwithstanding subsection .010 above,
where any travel company, travel broker, travel agent or
other person or entity (the 'Agent') has entered into a
binding written contract with any operator (the 'agency
contract'), which agency contract was entered into by all
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parties thereto and was in full force and effect prior to
October 4, 1994, and which agency contract provides that
occupancy in such operator's hotel (the 'Hotel') shall be
provided to transients on whose behalf the Agent and the
operator have contracted at a fixed rate (the 'fixed rate')
(regardless of whether said fixed rate includes or excludes
taxes imposed pursuant to this chapter and regardless of
whether said agency contract provides that such taxes are
subject to increase, adjustment or change), and where, based
upon such agency contract and prior to October 4, 1994, the
Agent either (i) entered into a binding written contract
with any transient, any agent of any transient, or any other
person or entity (the 'tour contract'), agreeing to provide
or arrange to provide occupancy in such Hotel to any
transient at a fixed price which included any taxes imposed
pursuant to this chapter and which fixed price is collected
by the Agent and forwarded in whole or part to the operator
as rent, or (ii) advertised to the general public that such
Agent would provide or arrange to provide occupancy in such
Hotel at a fixed price which included any taxes imposed
pursuant to this chapter (the 'advertised contract') and
which fixed price was collected by the Agent and forwarded
in whole or part to the operator as rent, then the following
provision shall apply with regard to the amount of tax
imposed pursuant to this chapter upon any such rent received
by the operator from such Agent for the privilege of
occupancy in such Hotel by any transient (on whose behalf
the Agent and the operator have contracted) for the
occupancy period commencing July 1, 1995 and ending on the
last date of occupancy pursuant to the terms of said tour
contract or advertising contract, or at midnight on March
31, 1996, 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 thirteen percent (13%) of the rent.
.040 The provisions of subsections .020 and
.030 above shall only be applicable as to any rate
contract, agency contract, tour contract or advertised
contract which is determined by the License Collector to
meet the criteria set forth in either subsection .020 or
.030 above (the "qualifying contract"). No contract shall
be deemed a qualifying contract except in accordance with
the following procedure:
.0401 Any operator or Agent seeking a
determination that a rate contract, agency contract, tour
contract or advertised contract constitutes a qualifying
contract for purposes of this Section shall file such
contract (including all supplemental information as may be
necessary for such determination) in the office of the
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License Collector on or before 5:00 p.m. on June 15, 1995
(the 'filing deadline'). Filing may be by personal
delivery, delivery service, or by U.S. Postal Service
provided, however, that such contract(s) must physically be
received in the office of the License Collector on or before
the filing deadline. Postmarks and other notations of time
of delivery into the care or custody of a delivery service
shall not be accepted as the time or date of receipt by the
License Collector. Any contract not received in the office
of the License Collector prior to the filing deadline shall
not be deemed a qualifying contract under this Section nor
be further considered or reviewed by the License Collector
under the procedure set forth in this subsection .040. Any
tour contract or advertised contract so filed must be
accompanied by the agency contract upon which it is based as
provided in subsection .030 above. Any advertised contract
so filed must include all public advertisements upon which
Agent's claim is based, together with satisfactory proof
that such advertisements were publicly advertised prior to
October 4, 1994.
.0402 Upon timely receipt of any contract
pursuant to paragraph .0401 above, the License Collector
shall send the operator or Agent submitting such contract a
written acknowledgment of receipt thereof within five (5)
calendar days following the date of receipt of such
contract.
.0403 Any contract received in the office of
the License Collector after the filing deadline shall be
rejected for filing and returned to the sender with an
explanation that such contract were received after the
filing deadline and therefore cannot be further considered
as qualifying contracts.
.0404 The License Collector shall determine
whether a timely filed contract constitutes a qualifying
contract pursuant to subsection .020 or .030 above and shall
notify the filer of such determination within 45 days
following the date such contract is filed. Such notice
shall be by personal service, facsimile transmission or
first-class U.S. Mail. The date of notice shall be the date
of such personal service or transmission or the date of
deposit in the course of transmission with the U.S. Postal
Service, whichever is applicable. Failure of the License
Collector to provide notice of such determination within the
time provided in this paragraph .0404 shall be deemed notice
to the filer, as of the 46th day following the date of
filing of said contract, that such contract is not a
qualifying contract.
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.0405 In the event of a determination that any
timely filed contract does not constitute a qualifying
contract for purposes of subsection .020 or .030 above, the
operator or Agency so notified shall have thirty (30)
calendar days from the date of notice to contest such
determination and to file additional documentation in
support thereof. The License Collector shall review any
such additional documentation timely filed and shall make a
final determination within fifteen (15) days following the
receipt of such documentation. Notice of such final
determination shall be given in the same manner as provided
in paragraph .0404 above.
.0406 Failure of any person or entity to
receive any notice required by the License Collector
pursuant to any provision of this Section shall not affect
the validity of any decision of the License Collector under
this Section. The decision of the License Collector shall
be final and conclusive.
.050 The License Collector shall issue forms
and any additional regulations deemed necessary to implement
the provisions of this section."
SECTION 2. OPERATIVE DATE.
This ordinance shall become operative on the effective
date hereof except that the tax rate set forth in subsection .010
of Section 2.12.010 of Section 1 of this Ordinance shall become
operative at 12:01 a.m. on July 1, 1995.
SECTION 3. REPEAL OF PRIOR ORDINANCE.
Ordinance No. 5457 is hereby repealed.
SECTION 4. 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 City Council that it would have
adopted all other portions of this ordinance independent of the
elimination herefrom of any such portion as may be declared
invalid.
SECTION 5. SAVINGS CLAUSE.
Neither the adoption of this ordinance nor the repeal
or amendment hereby of any prior ordinance or prior provision of
Section 2.12.010 of the Anaheim Municipal Code or any prior
subsection thereof (collectively referred to as the "Prior
Ordinances"), shall in any manner affect the prosecution for any
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violation(s) of the Prior Ordinances, which violations were
committed prior to the operative date of this ordinance, nor be
construed as a waiver of any tax, penalty or interest due and
owing pursuant to the Prior Ordinances but remaining unpaid, in
whole or part, on the operative date of this ordinance, nor
affect the legal obligations of any person or entity to pay, or
the legal rights of the City to receive, such unpaid amounts.
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.
THE FOREGOING ORDINANCE is approved and adopted by the
City Council of the City of Anaheim this 9th day of May ,
1995.
MAY09 OF THE CI OF HEIM
ATTEST:
CITY CLERK OF THE CITY OF ANAHEIM
11704.2\JWHITE\April 26, 1995 5
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. 5495 was introduced at a regular meeting of the City Council of the City of Anaheim, held on the 2nd
day of May, 1995, and that the same was duly passed and adopted at a regular meeting of said City Council
held on the 9th day of May, 1995, by the following vote of the members thereof:
AYES: MAYOR/COUNCIL: Tait, Lopez, Zemel, Feldhaus, Daly
NOES: MAYOR/COUNCIL: None
ABSENT: MAYOR/COUNCIL: None
AND I FURTHER CERTIFY that the Mayor of the City of Anaheim signed said Ordinance No. 5495 on the
9th day of May, 1995.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Anaheim
this 9th day of May, 1995.
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. 5495 and was published once in the North Orange County News on the 18th day of May,
1995.
CITY CLERK OF THE CITY OF ANAHEIM