HomeMy WebLinkAbout3153 Amending 4.24.020 Increasing TOT
1 ORDINANCE NO. 3153
2 AN ORDINANCE AMENDING THE ASHLAND MUNICIPAL CODE 4.24.020,
3 INCREASING THE TRANSIENT OCCUPANCY TAX
4
Annotated to show deletions and additions to the Ashland Municipal Code
5 sections being modified. Deletions are bold- lined- through, and additions are
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7 WHEREAS, ORS 320.350(6) authorizes local governments to increase transient occupancy
8 taxes provided certain limitations and restrictions are imposed on the funds collected; and
9 WHEREAS, the City of Ashland conduced a public hearing on June 5, 2018 on the question of
10 whether the City's nine (9%) percent transient occupancy tax should be increased by one (1%)
11 percent; and
12 WHEREAS, after due consideration from the public, staff and due deliberation, the City of
13 Ashland finds it desirable to increase the City's transient occupancy tax from nine (9%) percent
14 to ten (10%) percent to promote tourism, tourism-related facilities, economic development and
15 other appropriate purposes consistent with the limitation in state law for use of such funds.
16 THE PEOPLE OF THE CITY OF ASHLAND DO ORDAIN AS FOLLOWS:
17 SECTION 1. Ashland Municipal Code 4.24.020 is hereby amended to read as follows:
18 4.24.020 Tax Imposed.
19 For the privilege of occupancy in any transient lodging, each transient is subject to and must pay
20 a tax in the amount of nine ° transient,
as defined in
21 Seetion 4.24.010.E- set by separate City Council Resolution. Said tax constitutes a debt owed
22 by the transient to the City which is extinguished only by payment to the operator of the transient
23 lodging at the time the rent is paid. The operator must collect and record the tax into the record
24 when rent is collected, if the operator keeps records on the cash basis of accounting, and when
25 earned if the operator keeps records on the accrual accounting basis. If the rent is paid in
26 installments, a proportionate share of the tax must be paid with each installment. The unpaid tax
27 is due upon the transient's ceasing to occupy space in the transient lodging. If for any reason the
28 tax due is not paid to the operator of the transient lodging, the Tax Administrator may require
29 that such tax be paid directly to the Tax Administrator.
30 SECTION 2. Savings. Notwithstanding this amendment/repeal, the City ordinances in existence
ORDINANCE BILL NO. 3153 Page 1 of 2
I at the time any criminal or civil enforcement actions were commenced, shall remain valid and in
2 full force and effect for purposes of all cases filed or commenced during the times said
3 ordinances(s) or portions thereof were operative. This section simply clarifies the existing
4 situation that nothing in this Ordinance affects the validity of prosecutions commenced and
5 continued under the laws in effect at the time the matters were originally filed.
6 SECTION 3. Severability. The sections, subsections, paragraphs and clauses of this ordinance
7 are severable. The invalidity of one section, subsection, paragraph, or clause shall not affect the
8 validity of the remaining sections, subsections, paragraphs and clauses.
9 SECTION 4. Codification. Provisions of this Ordinance shall be incorporated in the City Code,
10 and the word "ordinance" may be changed to "code", "article", "section", or another word, and
11 the sections of this Ordinance may be renumbered or re-lettered, provided however, that any
12 Whereas clauses and boilerplate provisions (i.e., Sections Nos. 2-4) need not be codified, and the
13 City Recorder is authorized to correct any cross-references and any typographical errors.
14 The foregoing ordinance was first read by title only in accordance with Article X, Section 2(C)
15 of the City Charter on the 51L day of 2018, and duly PASSED and ADOPTED
16 this 51- day of Ste,- c_ 52018.
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19 Melissa Huhtala, City Recorder
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21 SIGNED and APPROVED thisS~ day of 3-U6-x_ , 2018.
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24 J Strombe g, Mayor
25 Reviewed as to form:
26
27
avid H.
28 Lohman, ity Attorney
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