HomeMy WebLinkAbout2960 Transient Occupancy Tax
ORDINANCE NO.
~q~(J
AN ORDINANCE AMENDING CHAPTER 4.24.020 OF THE ASHLAND MUNICIPAL
CODE INCREASING THE TRANSIENT OCCUPANCY TAX
Annotated to show deletions and additions to the code sections being modified. Deletions are
bold . and additions are bold underlined.
WHEREAS, ORS 320.350(6) authorizes local governments to increase transient occupancy
taxes provided certain limitations and restrictions are imposed on the funds collected; and
WHEREAS, the City of Ashland conducted two public forums, several public meetings and
a public hearing , the later being on June 3, 2008 on the question of whether the City's
seven percent (70/0) transient occupancy tax should be increased, by what percentage and
for what purpose; and
WHEREAS, after due consideration of input from the public, staff and due deliberation, the
City of Ashland finds it necessary and desirable to increase the City's transient occupancy
tax by two percent (20,10) to promote tourism, tourism-related facilities, economic
development and other appropriate purposes consistent with the limitations in state law for
use of such funds; and
THE PEOPLE OF THE CITY OF ASHLAND DO ORDAIN AS FOLLOWS:
SECTION 1~ AMENDMENT. AMC 4.24.020 is amended to read as follows:
4.24.020 Tax Imposed.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay
a tax in the amount of se~:en (70-'> nine (90/c,l percent of the rent charged by the
operator. Said tax constitutes a debt owed by the transient to the City which is
extinguished only by payment to the operator of the hotel at the time the rent is paid.
The operator shall collect and record the tax into the record when rent is collected, if
the operator keeps records on the cash basis of accounting, and when earned if the
operator keeps records on the accrual accounting bases. If the rent is paid in
installments, a proportionate share of the tax shall be paid with each installment.
The unpaid tax shall be due upon the transient's ceasing to occupy space in the
hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax
Administrator may require that such tax shall be paid directly to the Tax
Administrator.
SECTION 2. CLASSIFICATION OF THE FEE.
The tax specified in Ashland Municipal Code Section 4.24.020 as set forth in
Section 1 of this ordinance is classified as not subject to the limits of section 11 b of
Article XI of fhe Oregon Constitution
SECTION 3. SEVERABILITY.:.
Ordinance No.
Transient Occupancy Tax Amendment
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The sections, subsections, paragraphs and clauses of this ordinance are severable.
The invalidity of one section, subsection, paragraph, or clause shall not affect the
validity of the remaining sections, subsections, paragraphs and clauses.
SECTION 4. SAVINGS CLAUSE.
Notwithstanding this amendment, the City ordinances in existence at the time any
legal action for collection, enforcement or other purpose authorized or referenced in
Chapter 4.24 [Transient Occupancy Tax] of the Ashland Municipal Code that was
legally commenced, shall remain valid and in full force and effect for purposes of all
cases and actions filed or commenced during the times said ordinance(s) or
portions thereof were operative.
SECTION 5. DELAYED EFFECTIVE DATE.
In accordance with Article 10, Section 3 of the Ashland City Charter, the City
Council deems it advisable to specify a delayed effective date for this ordinance
increasing the transient occupancy tax to nine percent. Accordingly, Section 1 of
this Ordinance shall take effect on October 1, 2008.
SECTION 6. CODIFICATION.
Provisions of this Ordinance shall be incorporated in the Ashland Municipal Code
and the word "ordinance" may be changed to "code", "article", "section", or another
word, and the sections of this Ordinance may be renumbered, or re-Iettered, and
typographical errors and cross-reference corrections, corrected by the City
Recorder, provided however that Sections 2 thru 6, unincorporated Whereas
clauses and boilerplate provisions need not be codified.
The foregoing ordinance was first read by title only in acco dance with Article X,
Section 2(C) of the City Charter on the 3 day of , 2008,
and dul ASSED and ADOPTED this / day of , 2008.
Barbara M. Christensen, City Recorder
SIGNED and APPROVED this _ day of
,2008.
Reviewed as to form:
Ordinance No.
Transient Occupancy Tax Amendment
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