2003 AGN JUL 15 I04 - Laserfiche WebLink

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Item #4 CITY OF COLTON AGENDA REPORT FOR COUNCIL MEETING OF July 15, 2003 Honorable Mayor and City Council FROM: Dilu de Alwis, Finance Director ECT: An Ordinance of the City of Colton, California, Amending Section 3.24.020 of Chapter 3.24 of Title 3 of the Colton Municipal Code Regarding Transient Occupancy Tax TE: July 15, 2003 BACKGROUND: The City's Uniform Transient Occupancy Tax Ordinance was enacted in 1967 and is located within Chapter 3.24 of the City's Municipal Code ("TOT"). Staff has been made aware of some recent misunderstandings regarding the applicability of the TOT to "persons" who occupy a room for more than 30 days. Although staff believes that the TOT provisions are clear and consistent with the way in which the City has enforced the TOT over the years, out of an abundance of caution staff is proposing the attached ordinance in order remove any alleged misunderstandings. DISCUSSION/ANALYSIS: The City's TOT applies to "transients' who occupy a hotel room for 30 days or less. A "transient" is defined in Section 3.24.020(G) as follows: "Transient" means any person who exercises occupancy or is entitled to occupy by reason of concession, permit, right of access, license or other agreement for a period of thirty consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of thirty days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to July 20, 1967 may be considered. The intention of this provision has always been for it to apply to the actual individual who occupies the room. This is the way in which the City has enforced the TOT since its