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HomeMy WebLinkAbout09-07 CC OrdinanceORDINANCE NO. 09 -07 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 THE CITY COUNCIL OF THE CITY OF TEMECULA DOES HEREBY ORDAIN AS FOLLOWS: Section 1. Section 3.20.07 of the Temecula Municipal Code is hereby amended to read as follows: "3.20.070 Reporting and Remitting. Each operator shall, on or before the last day of the month following the close of each calendar month or of such different reporting period as may be established by the tax administrator, make a return to the tax administrator, on forms provided by the tax administrator, of the total rents charged and received, the amount of tax collected for transient occupancies, and such other information as may be reasonably required. At the time the return is filed, the full amount of the tax collected shall be remitted to the tax administrator. The tax administrator may establish either shorter or longer reporting periods for any individual certificate holder or category of certificate holders if the tax administrator deems it necessary or desirable in order to insure collection of the tax or to increase the efficiency of its administration. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the city until payment thereof is made to the tax administrator. The return and tax payment shall be deemed timely made if postmarked by the United States Postal Service on the date due." Section 2. Section 3.20.110 of the Temecula Municipal Code is hereby amended to read as follows: "3.20.110 Appeal. A. Any operator aggrieved by any decision of the tax administrator with respect to the amount of such tax, interest and penalties or other decisions of the tax administrator "tax determination may appeal the tax determination pursuant to the provisions of this Section. 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. B. The right to file a written appeal shall terminate upon the expiration of fifteen (15) calendar days of the date of the serving or mailing of the tax determination. The written appeal shall be filed with the City Clerk of the City of Temecula and shall be accompanied by an appeal fee R: /Ords 2009 /Ords 09 -07 1 in an amount as set by City Council resolution, which amount shall include a deposit for the costs of the hearing officer. The City Clerk shall promptly forward a copy of the appeal to the tax administrator. C. In the event an appeal is timely filed, the tax determination shall not be effective until a final decision has been rendered by the hearing officer pursuant to this section. If no timely appeal is filed, the tax determination shall become effective upon expiration of the period for filing appeals. D. Upon receipt of a timely appeal, the City Clerk shall select a hearing officer to conduct the appeal hearing. Not later than fifteen (15) days after the filing of the notice of appeal, the City Clerk shall notify the tax administrator and operator of the name of the proposed hearing officer. The tax administrator or operator may reject a proposed hearing officer once without cause and any subsequent proposed hearing officers only on the basis of actual bias upon notifying, not later than five (5) days after the date of mailing the notice of the name of the proposed hearing officer, the City Clerk in writing that he or she elects to reject the proposed hearing officer. The hearing officer shall be fair, impartial, and knowledgeable in municipal affairs, and shall have no bias for or against the tax administrator or operator. E. The City Clerk shall then set the hearing for a date not less than fifteen (15) days after the mailing of the notice of hearing nor more than thirty (30) days after the mailing of the notice of hearing. The parties may in writing agree to a continuance of the hearing date. On the motion of a party and for good cause shown, the hearing officer may continue the initial hearing date. F. At the appeal hearing, the hearing officer shall receive oral and written evidence from the tax administrator and operator. The hearing officer shall have authority to administer oaths to those persons who will provide oral testimony. The evidence presented need not comply with the strict rules of evidence set forth in the California Evidence Code but shall be the type of evidence upon which reasonable and prudent people rely upon in the conduct of serious affairs. The hearing officer shall have full and complete authority to control the proceedings and to provide for cross examination of witness in a fair and impartial manner. The tax administrator shall have the burden of proof to establish by clear and convincing evidence the facts upon which tax determination is based. The appeal hearing shall be recorded by audio recording. Any party may, at its sole cost and expense, utilize the services of a certified court reporter to prepare the verbatim record of the hearing. If a court reporter is used, the transcript prepared shall be made available for purchase to both parties. The hearing officer may continue the appeal hearing from time to time, but R: /Ords 2009 /Ords 09 -07 2 Section 3. The City Clerk shall certify to the adoption of this Ordinance and cause the same to be published in the manner required by law. PASSED, APPROVED, AND ADOPTED by the City Council of the City of Temecula this 10 day of November, 2009. [SEAL] only upon written motion of a party showing good cause for the continuance. G. The hearing officer may uphold, modify or reverse the tax determination. Within ten (10) days of the conclusion of the appeal hearing, the hearing officer shall render his or her decision and make written findings supporting the decision and file it with the City Clerk. The findings of the hearing officer shall be final and conclusive. Upon receipt of the hearing officer's decision, the City Clerk shall send a copy of it to the tax administrator and operator, along with a proof of mailing. If the Appellant prevails following a final decision, the appeal fee shall be returned without interest. Any amount found to be due shall be due and payable within ten days upon the service of notice H. Any legal action challenging the hearing officer's decision shall be filed within ninety (90) days of the date of the proof of service of mailing of the hearing officer's decision, pursuant to 1094.5, et seq. of the California Code of Civil Procedure. The provision of this section shall be the exclusive appeal procedure for decisions under this Chapter 3.20 and the provisions of Chapter 2.36 of this Code shall not be applicable to decisions under this chapter." R: /Ords 2009 /Ords 09 -07 3 Maryann Edwards, Mayor I I STATE OF CALIFORNIA COUNTY OF RIVERSIDE ss CITY OF TEMECULA I, Susan W. Jones, MMC, City Clerk of the City of Temecula, do hereby certify that the foregoing Ordinance No. 09 -07 was duly introduced and placed upon its first reading at a meeting of the City Council of the City of Temecula on the 27 day of October, 2009, and that thereafter, said Ordinance was duly adopted by the City Council of the City of Temecula at a meeting thereof held on the 10 day of November, 2009, by the following vote: AYES: 3 COUNCIL MEMBERS: NOES: 0 COUNCIL MEMBERS: ABSENT: 2 COUNCIL MEMBERS: ABSTAIN: 0 COUNCIL MEMBERS: R: /Ords 2009 /Ords 09 -07 4 Naggar, Washington, Edwards None Comerchero, Roberts None Susan W. Jones, MMC City Clerk