HomeMy WebLinkAbout09_091 CC Resolution1
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RESOLUTION NO. 09 -91
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF TEMECULA ESTABLISHING THE TRANSIENT
OCCUPANCY TAX APPEAL FEE SCHEDULE
THE CITY COUNCIL OF THE CITY OF TEMECULA DOES HEREBY RESOLVE
AS FOLLOWS:
Section 1. Findings. The City Council of the City of Temecula hereby finds
and determines that:
A. On October 27, 2009, the City of Temecula (the "City introduced
Ordinance No. 09 -07, entitled "An Ordinance of the City Council of the City of Temecula
Amending Section 3.20.070 of the Temecula Municipal Code, Reporting and Remitting,
and 3.20.110, Appeal, of the Temecula Municipal Code Relating to the Transient
Occupancy Tax."
B. Section 3.20.110 of the Temecula Municipal Code will provide an operator
the ability to appeal the transient occupancy tax "TOT determination of the tax
administrator.
C. Subsection B of Section 3.20.110 of the Temecula Municipal Code also
provides that any appeal filed with the City Clerk be accompanied by an appeal fee in
an amount as set by City Council resolution.
D. The City Council desires to set the amount of the TOT appeal fee as
authorized in Subsection B of Section 3.20.110 of the Temecula Municipal Code.
E. The TOT appeal fee collected pursuant to this Resolution shall be used to
cover the costs of processing the appeal.
F. The TOT appeal fee does not exceed the estimated reasonable cost of
providing the service for which the fee is charged.
G. The TOT appeal fee set and collected pursuant to this Resolution shall be
in addition to any costs incurred for appealing a tax determination as provided in
Subsection A of Section 3.20.110 of the Temecula Municipal Code Section, which
states that "any operator appealing the tax determination pursuant to the provision of
this Section shall pay the costs of a hearing officer to hear the appeal, unless such
operator substantially prevails on the appeal."
H. The findings set forth above are hereby adopted in support of this
Resolution.
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Section 2. TOT Appeal Fee Schedule. In accordance with Subsection B of
Section 3.20.110 of the Temecula Municipal Code, the following fee schedule for the
TOT appeal fee is hereby adopted: a processing fee of ninety dollars ($90.00).
Section 3. Effective Date. This Resolution shall become effective on the date
Ordinance No. 09 -07 becomes effective.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of
Temecula this 27th day of October, 2009.
ATTEST:
Susan W ones, MMC
City Cler
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[SEAL]
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gd.
Maryann Edwards, Mayor
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STATE OF CALIFORNIA
COUNTY OF RIVERSIDE
CITY OF TEMECULA
ss
I, Susan W. Jones, MMC, City Clerk of the City of Temecula, do hereby certify that
the foregoing Resolution No. 09 -91 was duly and regularly adopted by the City Council of
the City of Temecula at a meeting thereof held on the 27th day of October, 2009, by the
following vote:
AYES: 5 COUNCIL MEMBERS: Comerchero, Naggar, Roberts,
Washington, Edwards
NOES: 0 COUNCIL MEMBERS: None
ABSENT: 0 COUNCIL MEMBERS: None
ABSTAIN: 0 COUNCIL MEMBERS: None
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Susan Jones, MMC
City Clerk