HomeMy WebLinkAboutOrdinances - No. 1756I~A~C€ NO. 1756
D BY THE CITY OUNCIL OF THE CITY OF LODl AS FOLLOWS:
Section 1, Lodi Municipal Code Title12 Streets, ~idewalks, and Public Places, Section
12.07.130, retatin o Lodi Tourism Bus~ness improvement District Levy of Assessmen~-Collection,
Delinquency, an nalty is hereby amended as follows:
Section 12.07.1 30: Levy of Assessment-Collection, Delinquency, and Penalty.
The collection of the assessment posed by this chapter shall be made on a
quarterl? basis from hotels within t ity of Lodi. The City of Lodi will coltect the
assessment on the same form as t ed for 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 on the last day of the
month following the close of each calendar quarter. The full amount of the
assessment calculated shall he remitted to the Finance Director at the time the
return is filed. The Finance irector may establish shorter reporting or remitting
periods for any operator a may require additional informati~n in any return.
Returns and pa?ments are due imm~iately upon cessation of business for any
reason. Each return shall contain a declaration under penaltyof perjury, executed by
the operator or its authorized agent, that, to the best of the declaran~ls 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 penaltyof 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 followtng date of the
first penal~y shall pay a second delinquency penal~y of ten percent of the amount of
the asse~~~ent in addition to the amount of assessment and ten percent penalty
first im~osed.
If the Finance Director determines that the nonpaymen~ of any remi~ance due under
this chapter is due to fraud, a penally of ~enty-five percent of the amount of the
assessment shall be added thereto in addition to the penalties stated above.
to the penalties imposed, any operator who fails to remit any assessment
y this chapter shall pay interest at the rate of one percent per month or
~raction thereof on the ~mou~~ of tax, exclusive of penal tie^, from the date on which
the remi~~nce first became delinquent until paid.
Every penalty imposed and such interest as accrued under the provisions of this
section shall become a part of the assessment required to be paid by this chapter.
This ordinance IS not intended to and shall not he
ich imposes upon the City, or any officer or employee
s or property within the City or outside of the City
s, except as otherwise imposed by law.
thereof, a maRda~ory duiy of care tQw~rds pers
so as to provide a basis of civil liability for dam
1
All ordinances and parts of ordinances in conflict herewith are repealed insofar as such
conflict may exist.
Section 4. This o~dinance shall be published one time in the “Lodi News sentinel,‘^ a daily
newspaper of general circulation printed and pu~iished in the City of Lodi and shali be in force and
take effect thirty days from and after its pas sag^ and approval.
Approved this 6* day of April, 2005.
Attest: Mayor v
N
State of ~aiifornia
~ounty of San Joaquin, ss.
Clerk of the City of Lodi, do hereby certify that Ord~nance No. 1756 was
City Council of the City of Lodi held March 16,2005, and was , and order@d to print at a regular mee~ing of said Council held April 6,
AYES: COUNCI~ ERS - Hansen, Johnson, and Mounce
I further certify that rdinance No. 1756 was approved and signed by the Mayor of the date of its
passage and the same has been publ~she~ pu~~uant to law. n
USAN J. ~~ACKSTON
City Clerk
City A~orney
2