HomeMy WebLinkAbout3153A Allowing TOT Rate to be set by Resolution
1 ORDINANCE NO. 3153 A r
2 AN ORDINANCE AMENDING THE ASHLAND MUNICIPAL CODE 4.24.020,
3 ALLOWING FOR THE TRANSIENT OCCUPANCY TAX RATE TO BE SET BY
4 RESOLUTION
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Annotated to show deletions and additions to the Ashland Municipal Code
6 sections being modified. Deletions are bold -lined through , and additions are
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8 WHEREAS, ORS 320.350(6) authorizes local governments to increase transient occupancy
9 taxes provided certain limitations and restrictions are imposed on the funds collected; and
10 WHEREAS, the City of Ashland conducted a public hearing on June 5, 2018 on the question of
11 whether the City's should set the tax rate by resolution; and
12 WHEREAS, after due consideration from the public, staff and due deliberation, the City of
13 Ashland finds it desirable to set the City's transient occupancy tax by separate resolution.
14 THE PEOPLE OF THE CITY OF ASHLAND DO ORDAIN AS FOLLOWS:
15 SECTION 1. Ashland Municipal Code 4.24.020 is hereby amended to read as follows:
16 4.24.020 Tax Imposed.
17 For the privilege of occupancy in any transient lodging, each transient is subject to and must pay
18 a tax in the amount of imine °
19 Seetion set by separate City Council Resolution. Said tax constitutes a debt owed
20 by the transient to the City which is extinguished only by payment to the operator of the transient
21 lodging at the time the rent is paid. The operator must collect and record the tax into the record
22 when rent is collected, if the operator keeps records on the cash basis of accounting, and when
23 earned if the operator keeps records on the accrual accounting basis. If the rent is paid in
24 installments, a proportionate share of the tax must be paid with each installment. The unpaid tax
25 is due upon the transient's ceasing to occupy space in the transient lodging. If for any reason the
26 tax due is not paid to the operator of the transient lodging, the Tax Administrator may require
27 that such tax be paid directly to the Tax Administrator.
28 SECTION 2. Savings. Notwithstanding this amendment/repeal, the City ordinances in existence
29 at the time any criminal or civil enforcement actions were commenced, shall remain valid and in
30 full force and effect for purposes of all cases filed or commenced during the times said
ordinances(s) or portions thereof were operative. This section simply clarifies the existing
ORDINANCE BILL NO. 3153A Page 1 of 2
I situation that nothing in this Ordinance affects the validity of prosecutions commenced and
2 continued under the laws in effect at the time the matters were originally filed.
3 SECTION 3. Severability. The sections, subsections, paragraphs and clauses of this ordinance
4 are severable. The invalidity of one section, subsection, paragraph, or clause shall not affect the
5 validity of the remaining sections, subsections, paragraphs and clauses.
6 SECTION 4. Codification. Provisions of this Ordinance shall be incorporated in the City Code,
7 and the word "ordinance" may be changed to "code", "article", "section", or another word, and
8 the sections of this Ordinance may be renumbered or re-lettered, provided however, that any
9 Whereas clauses and boilerplate provisions (i.e., Sections Nos. 24) need not be codified, and the
10 City Recorder is authorized to correct any cross-references and any typographical errors.
11 The foregoing ordinance was first read by title only in accordance with Article X, Section 2(C)
12 of the City Charter on theS day of S~, ties , 2018, and duly PASSED and ADOPTED
13 this 'day of 2018. if~ 14
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16 Melissa Huhtala, City Recorder
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18 SIGNED and APPROVED this I°►~`' day of 2018.
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20
J hn tro rg, Mayor
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22 Reviewed as to form:
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25 David H. Lohman, City Attorney
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ORDINANCE BILL NO. 3153 t4 Page 2 of 2