4378FOLLOWS:
ORDINANCE NO. 4378
AN ORDINANCE OF THE CITY OF ANAHEIM ADDING
NEW SECTION 2.12.045 AND AMENDING SECTION
2.12.070 OF CHAPTER 2.12 OF TITLE 2 OF THE
ANAHEIM MUNICIPAL CODE RELATING TO TRANSIENT
OCCUPANCY TAX.
THE CITY COUNCIL OF THE CITY OF ANAHEIM DOES ORDAIN AS
SECTION 1.
That new Section 2.12.045 be, and the same is hereby,
added to Chapter 2.12 of Title 2 of the Anaheim Municipal Code
to read as follows:
"2.12.045 DELINQUENT TAX PAYMENTS - INTEREST
.010 Notwithstanding any other provision
of this chapter, and in addition to any penalty pay-
able pursuant to Section 2.12.050 hereof, any opera-
tor who fails to remit any tax imposed by this
chapter within the time specified herein shall pay to
the City of Anaheim, as interest upon such tax due,
an additional amount equal to one and one-half
percent (1 1/2%) thereof per month calculated from
the first day of delinquency to the date of payment.
.020 When the last day of the month in
which the tax is due falls on a Saturday, Sunday, or
a state or national holiday, payment of the tax may
be made without incurring any interest charge on the
first working day of the succeeding month. Interest
charges in such cases shall attach on the second
working day of such succeeding month.
.030 For the purpose of this Title 2,
postmarks shall be accepted as the date of payment
made, and such payment shall not be deemed delin-
quent, provided the transmitting envelope contains a
post office postage cancellation bearing a date not
later than the date due."
SECTION 2.
That Section 2.12.070 of Chapter 2.12 of Title 2 of
the Anaheim Municipal Code be, and the same is hereby, amended
to read as follows:
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"2.12.070 APPEAL
.010 Any operator aggrieved by any deter-
mination of the City Auditor or License Collector
with respect to the calculation of the amount of such
tax or interest, or the imposition or calculation of
any penalties, may appeal such determination to the
City Council by filing a written notice of appeal
with the City Clerk within fifteen (15) days follow-
ing the date of service on operator of the determin-
ation of tax due, including interest and penalties,
if any. The City Council shall fix a time and place
for hearing such appeal, and the City Clerk shall
give notice of such hearing in writing to such appel-
lant at his last known place of address. The find-
ings of the Council shall be final and conclusive and
shall be served upon the appellant in the manner
prescribed above for service of notice of hearing.
Any amount found to be due shall be immediately due
and payable upon the service of such notice.
Interest and penalties shall continue to accrue to
the date of such payment. Any amount previously paid
by appellant and found not to be a proper charge
under this chapter shall be immediately refunded by
City.
.020 Where the City Council finds and
determines, pursuant to an appeal filed in accordance
with Subsection .010 above, that the imposition of
any penalty imposed pursuant to Section 2.12.050
hereof, or any given portion thereof, would result in
a substantial injustice to an operator, the City
Council shall grant a refund or waiver of the penalty
provisions of this chapter or such portion thereof as
necessary to remedy said injustice. Nothing
contained herein shall be deemed to authorize the
waiver of any tax or interest otherwise due.
.030 The grant of a refund or a waiver of
the penalty provisions of this Chapter shall require
at least four affirmative votes by City Council."
SECTION 3. SAVINGS CLAUSE
Neither the adoption of this ordinance nor the repeal
hereby of any other ordinance of the 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 or 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.
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SECTION 4.
SEVERABILITY
The City Council of the City
declares that should any section, paragraph,
this chapter of the Code, hereby adopted,
reason to be invalid, it is the intent of
would have passed all other portions of this
of the elimination herefrom of any such
declared invalid.
SECTION 5.
of Anaheim hereby
sentence or word of
be declared for any
the Council that it
chapter independent
portion as my be
CERTIFICATION
The City Clerk shall certify to the passage of this
ordinance and shall cause the same to be printed once within
fifteen (15) days after its adoption in the Anaheim Bulletin, a
newspaper of general circulation, printed, published and circu-
lated in said City, and thirty (30) days from and after its
final passage, it shall take effect and be in full force.
THE FOREGOING ORDINANCE is approved and adopted by the
City Council of the City of Anaheim this 7th day of December, 1982.
ATTEST:
MAYOR OF THE CITYJOF ANA EIM
CITY CLERK OF THE C Y OF ANAHEIM
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0339M
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STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF ANAHEIM )
I, LINDA D. ROBERTS, City Clerk of the City of Anaheim, do hereby certify that
the foregoing Ordinance No. 4378 was introduced at a regular meeting of the
City Council of the City of Anaheim, held on the 23rd day of November, 1982,
and reintroduced as amended at a regular meeting of the City Council of the
City of Anaheim, held on the 30th day of November, 1982, and that the same was
duly passed and adopted at a regular meeting of said City Council held on the
7th day of December, 1982, by the following vote of the members thereof:
AYES: COUNCIL MEMBERS: Kaywood, Pickler, Overholt and Bay
NOES: COUNCIL MEMBERS: Roth
ABSENT: COUNCIL MEMBERS: None
AND I FURTHER CERTIFY that the Mayor of the City of Anaheim signed said
Ordinance No. 4378 on the 7th day of December, 1982.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal
of the City of Anaheim this 7th day of December, 1982.
CITY CL K OF THE CITY NAHEIM
(SEAL)
I, LINDA D. ROBERTS, City Clerk of the City of Anaheim, do hereby certify that
the foregoing is the original Ordinance No. 4378 and was published once in the
Anaheim Bulletin on the 17th day of December, 1982.
CITY CLERK