HomeMy WebLinkAboutOrdinances - No. 1753INANCE NO. 1753
COUNCIL OF THE CITY OF LORI
SIDEW~LKS, AND PU~LIC PLACES,”
BE BY ADDING CHAPTER 12.07
LODl TOURISM ~USINESS
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BE IT O~DA~N
SEC~ION 1.
Y THE LO51 CITY COUNCIL A
Title 12, “Streets, S~dewaiks, and Public Places,” of the Lodi Municipal
amended by adding ereto Chapter 12.07 relating to the esta~lishment of the
siness Improvement strict (LTBIDJ and shall read as follows:
Chapter 12.07 LORI TOURISM ~USIN~SS IMP~OVEMENT DISTRICT
SECTIONS
12.07.07 0
12.07.020
12.07.030
12.07.040
12.07.050
12.07.060
12.07.070
12.07.080
12.07.090
12.07.100
12.07.1 10
12.07.1 20
12.07.1 30
12.07.01 0
Authority
, Notice, Hearing, and Protest
Venu~Authority
~en~~~lculation of Taxes
Levy of Assessment--Collection, Deljnqu~ncy, and Penalty
~uthori~.
rein are taken ant to the authority of the Parking and Business
of 1989, co as California Streets and Highways Code Sections
clusive. The hotels wi~hin the bound~r~es of the district established by
Il be subject to any amendments of the Parking and Business lmprov~ment
12.07.020 R~sol~~ion of Intention
This chapter is
adopted by the
~arking and Business Improvement Area Law of 1989.
opted pursuant to the Resolution of Intention (Resolution No. 2004-1 91)
di City CounciI on ~ep~ember 15, 2004, pursuant to the authority of the
I
12.07.030
Resoiution of Int n No. 2004-191 was published and mailed as provided by law, and a
public hearing th was held by the City Council on October 6, 2004, at 7:00 p.m. before the
City Council in the Chambers of the Lodi City Council at the Carnegie Forum, 305 West Pine
Street, Lodi, Califo~nia. A protest against the proposed formation of “Lodi Tourism Business
Improvement District” has not been made by businesses which will pay fifty percent or more of
the proposed assessment. All protests, both written and oral, are overruted and denied and the
City Council finds that there is not a ajorrty protest within the meaning of Sections 36524 and
36525 of the Cali~o~nia Streets and H
12.07,040 5efinitions.
For the purposes of this chapter, the following defini~ions apply:
Resolution of Intention, Notice, Hearing, and Protest.
a.
b.
C.
d.
“Finance ~irecto~ means the director of finance for the city or hidher designated
representative.
“Hotel” means any structure, or any portion of any structure, which is occupied or
intended or designed for occupancy by transients for dwelling, lodging, or sleeping
puFposes, jncludin~, but not limited to, any hotel, inn, bed and brea~ast, tourist home or
house, motel, studio hotel, bachelor hotel, lod ing-house, or other similar structure or
portion thereof.
“Short Term Room Renta~ shall mean occupancies that last less than 30 consecutive
calendar days.
“Operator” means the person who is prop~iet~r of the hotel, whether in the capacity of
owner, ~essee, sublessee, mort~a~ee in possession, licensee, or any other capacity.
Where the operator pe~orms his functions through a managing agent of any type or
charac~er other than an employee, the managing agent shall also be deemed an
operator for the purposes of this chapter and shall have the same duties and liabilities as
his principal. Compliance with the provisions of this chaptef by either the prinoipal or the
managfng agent shall, however, be cons id ere^ to be compliance by both.
1 2.07.050 ~S~abIished-Name.
There is hereby established a pa~ing and business improvement area, which shall be known as
the ”Lodi To~rism Business Improvement District,” hereinafter for brevity and convenience
some~imes re~erred to as “LTBIR.”
12.07.060 Descripti~n of Boundaries.
The boundaries of the LT ID shall be the bo~ndaries of th
12.07.O70 Levy of Assessment-Use of proceeds.
and activities to be provided in the LT~IR will be funded by the levy of the
assessments. City Council hereby finds that the hoiels within the business and
improvement area will be benefited by the improvements and activities fu
as§e§sments to be levied. The revenue from the levy of as~essments within the
be used to provide improvements or activities outside the LTBIR or for any pur
the purposes speci~ied in the Resolution of Intention. The pro~eds f
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assessment, as hereina~er provided, shall be used to administer marketing programs to
promote the City of Lodi as a tourism destination and to fund projects, programs, and activities
that benefit hotels within the City of Lodi.
12.07.580 Annual Review of Assessments.
All of the assess ts imposed pursuant to this chapter shall be reviewed by the City Council
annually, based the annual reports prepared by the advisory board appointed pursuant to
this chapter and ions 36530 and 36533 of the Cali~ornia Streets and ~ighways Code. The
annual report shall include a budget for operations and a detailed identification of the marketing
eftorts to be undertaken by the LT
12.07.090 Levy of Assessmen~-Amount.
The proposed ID will include sll hotels within the City of Lodi. The assessment shall be
levied on all ho existing and future, within the City of Lodi based upon 3% of the gross Short
Term Room Rental revenue. Excep~ where funds are otherwise available, an assessment will
be levied annually to pay for the improvements and activities within the area and will be
collected quarterly based on 3% of the gross Short Term Room Rental revenues for the
previous quarter. New hotels within the boundaries will not be exempt from the levy of
assessment pursuant to Sectio 36531 of the California Streets and Highways Code.
Assessments pursuant to the ID shall not be included in gross room rental revenue for
purpose of determinin~ the amount of the transient occupancy tax.
12.07.100
for the ensuing calendar year.
Levy of Assessment-Use of revenu~Authority.
by the City Council to make recommendations concerning
and the methods and ways the revenue derived from the
assessment im pter shall be used within the scope of the purposes set forth in
Section 12.07.070, and to incur obliga~ions against the funds derived from the assessment only
according to policy guidelines the City Council from time to time may establish and direct, and to
pe~orm only such other powers and duties as the Council from time to time may determine and
direct. The City Council shall annually approve a budget, which shall include a program of
activities inten~ed to carry out the purposes set forth in Section 12.07.070, accompanied with an
estimate of expenditures.
12.07.1 10
The assessment imposed by this Ordinance is levied upon the hotels within the dist~ict, and the
operator of each hotel shall be solely responsible for paying all assessments when due.
No~ithstanding the foregoing, in the event that the operator of a hotel elects to pass on some
or all of the assessment to customers of the hotel, the operator of the hotel shall separately identify or i~e~i~e the assess men^ on any do ided to a customer. Assessments
levied on the operators of hot and passed on to ~ustom~rs are not
As~essment - Calcula~ion of Taxes
part of a ~ot~~s gross recef purpose, including the calculation of
sales or use tax, transient occupancy tax, or income pursuant to any lease. However,
assessmen~s that are passed on to custom~rs shall be included in gross receipts for purposes
of income and franchise taxes.
12.07.1 20 ecords.
It shall be the
applicable city
very opera~or of a hotel liable for the collection and payment to the
ssessment imposed by this chapter to keep and preserve
3
years all records as may be necessary to determine the amount of such
ay have been liable for the collection of and payment to the applicable city
records the applicable city or the county shall have the right to inspect at a
assessment a
reasonable time and following twenty-four (24) hour prior written notice.
12.07.1 30
The collection of the assessment imposed by this chapter shall be made on a quarterly basis
from hotels within e City of Lodi. The City of Lodi will collect the assessment on the same
form as that used the collection of Transient Occupancy Tax receipts. Each operator shall,
on or before the last day of each quarter, make a report to the Finance Director on forms
provided by city of the amount of assessment due for that quarter. The report and amount
become delinquent twenty days after they are due. The full amount of the assessment
calculated shall be remitted to the Finance Director at the time the return is filed. The Finance
Director may e~tablish shorter reporti or remi~ing periods for any operator and may require
additional information in any return. rns and payments are due immediately upon cessation
of business for any reason. Each return shall contain a dectaration under penalty of perjury,
executed by the operator or its authorized agent, that, to the best of the declarant’s knowledge,
the statements in the return are true, correct, and complete.
Any operator who fails to remit any assessment imposed by this chapter within the time required
shall pay a penalty of ten percent of the amount of the assessment in addition to the amount of
the assessment. Any operator who fails to remit any delinquent remi~ance on or before the
15th day of the month following date of the first penalty shall pay a second delinquency penalty
of ten percent of the amount of the assessment in addition to the amount of assessment and ten
percent pena~ty first imposed.
if the Finance Director determines that the nonpayment of any remittance due under this
chapter is due to ~raud, a penalty of twenty-five percent of the amount of the assessment shall
be added thereto in addition to the penalt~es stated above.
In addition to 1 nalties imposed, any operator who fails to remit any asse~ment imposed
pay interest at the rate of one percent per month or fraction thereof on the
sive of penatties, from the date on which the remi~ance first became
Levy of Assessment--Coilection, Delinquency, and Penalty.
delinquent until paid.
ed and such interest as accrued under the provisions of this section shall
assessment required to be paid by this chapter.
SECTION 2. All ordinances and parts of ordinances in conflict herewith are repealed insofar as
such conflict may exist.
SECTION 3. No ~andato~ Duty of Care. This ordinance is not Intended to and shall not be
construed or given effect in a manne~ which imposes upon the City, or any officer or employee
t~ereof, a man rsons or prop~~y within the City or outside of the
City SO as to pr ide a basis of civil liability for damages, except otherwise imposed by law.
S~CTION 4. Severability. If any provision of this ordinance or the application thereof to any
person or cir~ums~ances is held invalid, such inval~dity shall not affect other provisions or
applications of the ordinance which can e given effect without the invalid provision or
application. To this end, the provisions of this ordinance are severable. The City Council
hereby declares that it would have adopted this ordinance irrespective of the invalidity of any
particular portion thereof.
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This ordinance shall be published one time in the “Lodi News- sentinel,'^ a daily
f general circulation printed and published in the City of Lodi, and shall be in full
force and effect on J
hp~roved this 2Oth day of October, 2004
n
Mayor
Attest:
SUSAN J. LAC N
City Clerk
State of Californi
County of San Joaquin, ss.
..........................................................................
lackston, City Clerk of the City of Lodi, do hereby certify that Ordinance
uced at a ~egular m~eting of the City Council of the City of Lodi held
October 6, ~004, an was hereafter passed, adopted, and ordered to print at a regular meeting
of said Council held ctober 20, 2004, by the following vote:
AYES: COUNCIL MEM an, Witchcock, Howard, Land, and
Hansen
NOES; COUNCIL MEM
ABSENT: COUNCIL ~~~
ABSTAIN: COUNCIL M~M~ERS - None
I further certify that rdinance No. 1753 was approved and signed by the Mayor on the date of
its passage and the same has been published pursuant to law.
City Clerk
hpproved as to Form:
D. STEPHEN SC~~A~AU~R
City Attorney
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