HomeMy WebLinkAboutPayment of uniform transient occupancy tax - Ordinance 3841 Huntington Beach Independent has been adjudged a newspaper of general
circulation in Huntington Beach and Orange County by Decree of the Superior
Court of Orange County,State of California,under date of Aug.24, 1994,case
A50479.
PAROOF OF
PUBLICATION
CITY OF
STATE OF CALIFORNIA ) HUNTINGTON LEGAL NorBEACH
ORDINANCE NO.3841
��e Adopted by the City.
Council on
I R 5,2009COUNTY OF ORANGE I 'AN ORDINANCE OF-THE
CITY OF HUNTINGTON
BEACH AMENDING
I am the Citizen of the United States and a CHAPTER ON OB THE
� HUNTINGTONBEACH.,
resident of the County aforesaid; I am over MUNICIPAL 'CODE`BY
RELATING TO UNIFORM
TRANSIENT OCCUPANCY
the age of eighteen years, and not a party TYNopsis: 1
to or interested in the below entitled matter. THE CITY'S UNIFORM
TRANSIENT OCCUPANCY
am a principal clerk of the HUNTINGTON I TAX (TOT) ORDINANCRESSL E
DID BEACH INDEPENDENT, a newspaper of QUIRE THE
RE-
SPONSIBLE AR YCOL-
general circulation, printed and published 'in j REMITTING TO THE CITY,
TOT THE AMOUNT
the City of Huntington Beach, County of TAX ASS SSM NTOPRIA-
Orange State of and the TO PURSUING JUDI-
> California, CI AL REVIEW OF THE-
attached Notice is a true and complete co MENT. AS TAX.SUCH,
TH-
ppy } PARTY :COULD
as was printed and published on the PAYMENT OF TAXES
following date(s): DUE AND OWING TO THE.
CITY WHILE LITIGATION
RELATED TO THE CITY'S
TAX ASSESSMENT WAS
1 PENDING..
ORDINANCE NO.3841,A
"PAY FIRST,,, LITIGATE
LATER"" AMENDMENT.
REQUIRES THE TAX AS-
SESSMENT, INCLUDING
I ALL TAXES, INTEREST;.
AND PENALTIES, TO BE
AS A CONDITION
October 15, 2009 ;• PREDCEDENT TO PURSU,
ING JUDICIAL REVIEW BY
} WAY OF LITIGATION RE-'
MLATING TO THE TAX A$-
SESSMENT, AN.D.
THEREBY PROTECT THE
Y CITY AGAINST`'DELAY
I TACTICS THAT ,COULD
,PRECLUDE PAYMENT OF1
TAXES LIGITIMATELY
declare, under penalty of perjury, that the DUE AND-OWING TO THE
CITY, FOR SEVERAL.
foregoing is true and correct. : YEARS. ,
PASSED AND ADOPTED
by the City`Council of
i the City of Huntington '
Beach' .at a regular !
Executed on October 15, 2009 meeting held October 5,
' 2009 by the- following i
at Costa Mesa, California roll call Cote:
AYES: Carchio, .Dwyer,
I Green,; Bohr; Coerper, 0
I Hansen
fi NOES:None f
ABSTAIN:None
- ABSENT:Hardy
THE FULL TEXT OF THE
C %wyJ ORDINANCE`IS ,AVAIL-
ABLE IN, THE CITY
Sig a e CLERK'S'OFFICE:
This ordinance is effec-
j tive> 30 days. after 1,
adoption.
CITY OF
HUNTINGTOWBEACH
2000 MAIN STREET
HUNTINGTON BEACH;
CA 92648 l
71A-536-5227
JOAN L.FLYNN, i
CITY CLERK
Published 'Huntington
Beach Independent;Oc
tober 15,2009 1003-960
�-J Mt 6AA-71,L� C' -
��'�
P o A- &0 7-XM a o,K)
Council/Agency Meeting Held:
Deferred/Continued to: / L�
1 Ap rov d NWaW rove L1 Denied C' y ^'e-rk'pAignatur
Council Meeting Date: 9/21/2009 Departmen Number: CA 09-17
CITY OF HUNTINGTON BEACH
REQUEST FOR CITY COUNCIL ACTION
SUBMITTED TO: Honorable Mayor and City Council Members
SUBMITTED BY: Jennifer McG ity Attorney
PREPARED BY: Jennifer McGra , 'ty Attorney
SUBJECT: Approve amendment to HBMC Chapter 3.28 regarding payment of
uniform transient occupany tax.
IFstateme-ntof Issue,Funding Source,Recommended Action,Alternative Action(s),Analysis,Environmental Status,Attachment(s)
Statement of Issue: To recommend that the City Council approve the adoption of an
ordinance amending the City's Uniform Transient Occupancy Tax ordinance, HBMC Chapter
3.28, to require payment of disputed taxes as a precondition to pursuing judicial review of the
City's tax assessment.
Funding Source: No funds required
Recommended Action: Motion to: Adopt Ordinance No. 3841 entitled An
Ordinance of the City of Huntington Beach Amending Chapter 3.28 Of The Huntington Beach'
Municipal Code Relating to Payment of Uniform Transient Occupancy Tax.
Alternative Action(s): Do not adopt Ordinance No. 3841
Analysis: Presently, the City's Uniform Transient Occupancy Tax ordinance does not
expressly require a party responsible for collecting and remitting to the City transient
occupancy taxes to remit to the City the amount of a tax assessment prior to pursuing judicial
review of the City's tax assessment. As such, a party may delay payment of taxes due and
owing to the City while litigation related to the City's tax assessment is pending.
—4--16
REQUEST FOR CITY COUNCIL ACTION
MEETING DATE: 9/21/2009 DEPARTMENT ID NUMBER: CA 09-17
The proposed "pay first, litigate later" amendment will require the tax assessment, including
all taxes, interest, and penalties, to be paid as a condition precedent to pursuing judicial
review by way of litigation relating to the tax assessment, and thereby protect the City
against delay tactics that could preclude payment of taxes legitimately due and owing to the
City for several years.
The State of California enforces this rule, as set forth in Art. XIII, Sec. 32 of the California
Constitution:
"SEC. 32. No legal or equitable process shall issue in any proceeding in
any court against this State or any officer thereof to prevent or enjoin the
collection of any tax. After payment of a tax claimed to be illegal, an
action may be maintained to recover the tax paid, with interest, in such
manner as may be provided by the Legislature."
The State requires that all taxes due to the State be paid before seeking judicial review of a
tax assessment. The pay first, litigate later rule allows revenue collection to continue during
litigation so funds necessary for essential public services are not withheld from the State.
There is no constitutional provision expressly applying the pay first, litigate later rule to local
taxes. As such, certain local governments in the State have enacted this rule to ensure the
application of the pay first, litigate later rule for local tax assessments.
Adoption of the proposed amendment will provide the City with the same benefits as the
State and other local jurisdictions and provide for the timely recovery of transient occupancy
taxes due and owing the City.
The proposed amendment will have no impact on the overall amount of revenue generated
by the City's transient occupancy tax scheme.
Strategic Plan Goal: Maintain and enhance our financial reserves
Environmental Status: N/A
Attachment(s):
Pao NuMbor bescriptroh,
1. Legislative Draft of Chapter 3.28
2. Ordinance No. 3841 An Ordinance of the City of Huntington
Beach Amending Chapter 3.28 Of The Huntington Beach Municipal
Code Relating to Payment of Uniform Transient Occupancy Tax.
-2- 9/8/2009 3:30 PM
ATTACHMENT NO . 1
a,
KEY
INSERTIONS: Double underline
DELETIONSilr"
Ordinance No. 3841
LEGISLATIVE DRAFT
Chapter 3.28
UNIFORM TRANSIENT OCCUPANCY TAX
(1068-7164, 1226-7166, 1590-8/70,2015-11/75,2098-9/76,2974-12/88,3558-7/02,3559-7/02,3751-11/06)
(Resolution 5859-5/88)
Sections'
3.28.010 Purpose
3.28.020 Definitions
3.28.030 Tax imposed
3.28.040 Exemptions
3.28.050 Operator's duties
3.28.060 Register
3.28.070 Guests must register
3.28.080 Registration
3.28.090 Reporting and remitting
3.28.100 Penalties and interest
3.28.110 Failure to collect and report tax--Determination of tax by City Treasurer
3.28.120 Appeal
3.28.130 Records
3.28.140 Refunds
3.28.150 Actions to collect
3.28.160 Failure to register
3.28.170 Credit for transient occupancy taxes paid to Huntington Beach Redevelopment
Agency
3.28.010 Purpose. The City Council of the city of Huntington Beach hereby declares that this
chapter, which shall be known as the Uniform Transient Occupancy Tax, is adopted to provide a
tax on the rent charged in a hotel by the operator of said hotel. (1068-7/64,2015-11/75)
3.28.020 Definitions. Except where the context otherwise requires,the definitions given in this
section govern the construction of this chapter:
(a) "Person" means any individual, firm, partnership,joint venture, association, social club,
fraternal organization,joint stock company, corporation, estate, trust, business trust, receiver,
trustee, syndicate, or any other group or combination acting as a unit.
(b) "Hotel" means any structure, or any portion of any structure which is occupied or intended or
designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes
any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house,
rooming house, apartment house, dormitory, public or private club, mobilehome or house
trailer at a fixed location, or other similar structure or portion thereof.
(c) "Occupancy" means the use or possession or the right to the use or possession of any room or
rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes.
(d) "Transient" means any person who exercises occupancy or is entitled to occupancy by reason
of concession,permit, right of access, license or other agreement for a period of thirty(30)
consecutive calendar days or less, counting portions of calendar days as full days. Any such
Huntington Beach Municipal Code Chapter 3.28 Page 1 of 6
08-185 8/37272
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DELETIONS C*r�g h-
person so occupying space in a hotel shall be deemed to be a transient until the period of
thirty(30) 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 the effective
date of this chapter may be considered.
(e) "Rent" means the consideration charged, whether or not received, for the occupancy of space
in a hotel valued in money, whether to be received in money, goods, labor or otherwise,
including all receipts, cash, credits and property and services of any kind or nature, without
any deduction therefrom whatsoever.
(f) "Operator" means the person who is proprietor of the hotel, whether in the capacity of owner,
lessee, sublessee, mortgagee in possession, licensee, or any other capacity. Where the
operator performs his functions through managing agent of any type or character other than
an employee, the managing agent shall also be deemed an operator for the purposes of this
chapter and shall have the same duties and liabilities as his principal. Compliance with the
provisions of this chapter by either the principal or the managing agent shall,however,be
considered to be compliance by both. (1068-7/64)
3.28.030 Tax imposed. For the privilege of occupancy in any hotel, each transient is subject to
and shall pay a tax on the rent charged by the operator at a rate equal to the current, combined
state and local use tax rate. Said rate shall be declared by the City Council by resolution from
time to time. Said tax constitutes a debt owed by the transient to the city which is extinguished
only by payment to the operator or to the city. The transient shall pay the tax to the operator of
the hotel at the time the rent is paid. 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 City Treasurer may require that such tax be paid directly to the City Treasurer.
(1068-7/64, 1590-8/70,2015-11/75, Res 5859-5/88)
3.28.040 Exemptions. No tax shall be imposed upon:
(a) Any person as to whom, or any occupancy as to which it is beyond the power of the city to
impose the tax herein provided;
(b) Any federal or state of California officer or employee when on official business;
(c) Any officer or employee of a foreign government who is exempt by reason of express
provision of federal law or international treaty.
No exemption shall be granted except upon a claim therefor made at the time rent is collected
and under penalty of perjury upon a form prescribed by the City Treasurer. (1068-7/64,2015-11175)
3.28.050 Operator's duties. Each operator shall collect the tax imposed by this chapter to the
same extent and at the same time as the rent is collected from every transient. The amount of tax
shall be separately stated from the amount of the rent charged, and each transient shall receive a
receipt for payment from the operator. No operator of a hotel shall advertise or state in any
manner, whether directly or indirectly,that the tax or any part thereof will be assumed or
absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be
refunded except in the manner hereinafter provided. (1068-7/64,2015-11/75)
3.28.060 Register. Every owner, keeper or proprietor of any lodging house, rooming house,
motel or hotel shall keep a register wherein he shall require all guests, roomers or lodgers to
Huntington Beach Municipal Code Chapter 3.28 Page 2 of 6
08-185 8/37272
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inscribe their names upon their procuring lodging of a room or accommodations. Said register
shall also show the day of the month and year when said name was inscribed, and the room
occupied, or to be occupied by said lodger, or roomer or guest in such lodging house, rooming
house, motel or hotel. Said register shall be kept in a conspicuous place in said lodging house,
rooming house, motel or hotel, and shall at all times be open to inspection by any peace officer of
the state of California. (1226-7/66,2015-11/75)
3.28.070 Guests must register. Before any lodging for hire to any person(s) in any lodging
house, or before renting any room to any person(s) in any rooming house, or before furnishing
any accommodations to any guest(s) at any motel or hotel, the proprietor, manager or owner
thereof shall require the person(s)to whom such lodgings are furnished, or room is rented, or
accommodations furnished,to inscribe his/their name(s) in such register kept for that purpose as
hereinabove provided, and shall set opposite said name(s)the time when said name(s) was/were
so inscribed, the room occupied by such lodger(s), roomer(s), or guest(s), and the license number
and description of the vehicle said lodger(s), roomer(s) or guest(s) drove. (1226-7/66,2015-11/75)
3.28.080 Registration. Within thirty(30) days after the effective date of this chapter, or within
thirty(30) days after commencing business, whichever is later, each operator of any hotel renting
occupancy to transients shall register said hotel with the Finance Director and obtain from him a
"Transient Occupancy Registration Certificate" to be at all times posted in a conspicuous place
on the premises. Said certificate shall, among other things, state the following: (3751-11/06)
(a) The name of the operator;
(b) The address of the hotel;
(c) The date upon which the certificate was issued.
(d) "This Transient Occupancy Registration Certificate signifies that the person named on the
face hereof has fulfilled the requirements of Chapter 3.28 by registering with the Finance
Director for the purpose of collecting from transients the Transient Occupancy Tax and
remitting said tax to the City Treasurer. This certificate does not authorize any person to
conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor
to operate a hotel without strictly complying with all local applicable laws, including but not
limited to those requiring a permit from any board, commission, department or office of this
city. This certificate does not constitute a permit." (1068-7/64,3751-11/06)
3.28.090 Reporting and remitting. Each operator shall file a report each month on forms
provided by the Finance Director of the total rents charged and received and the amount of tax
collected for transient occupancies for the preceding month. The full amount of tax collected
shall be remitted to the City Treasurer. Said tax collected by each operator during a calendar
month, is due and payable and must be received by the City by the last business day of the first
month following and shall be delinquent and subject to the penalties noted in section 3.28.100 of
this chapter on the first day of the second month following. Said report shall be filed at the same
time the tax is remitted. Returns are due and payable and delinquent 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 is made to the City Treasurer. (1068-7/64,20s8-9/76,
3751-11/06)
Huntington Beach Municipal Code Chapter 3.28 Page 3 of 6
08-1858/37272
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3.28.100 Penalties and interest. The following shall give rise to penalties and interest:
(a) Original Delinquency. Any operator who fails to remit any tax imposed by this chapter
within the time required shall pay a penalty of 10 percent of the amount of the tax in addition
to the amount of the tax.
(b) Continued Delinquency. Any operator who fails to meet any delinquent remittance on or
before a period of thirty(30) days following the date on which the remittance first became
delinquent shall pay a second delinquency penalty of 10 percent of the amount of the tax in
addition to the amount of the tax and the 10 percent penalty first imposed.
(c) Fraud. If the Finance Director determines that the non-payment of any remittance due under
this chapter is due to fraud, a penalty of 25 percent of the amount of the tax shall be added
thereto in addition to the penalties stated in subsections (a)and (b) of this section. (3751-11/06)
(d) Interest. In addition to the penalties imposed, any operator who fails to remit any tax
imposed by this chapter shall pay interest at the rate of one-half(1/2) of 1 percent per month,
or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which
the remittance first became delinquent until paid.
(e) Penalties Merged with Tax. Every penalty imposed and such interest as accrues under the
provisions of this section shall become a part of the tax herein required to be paid. (1068-7/64)
3.28.110 Failure to collect and report tax--Determination of tax by Finance Director. If any
operator shall fail or refuse to collect said tax and to make, within the time provided in this
chapter, any report and remittance of said tax or any portion thereof required by this chapter, the
Finance Director shall proceed in such manner as he may deem best to obtain facts and
information on which to base his estimate of the tax due. As soon as the Finance Director shall
procure such facts and information as he is able to obtain upon which to base the assessment of
any tax imposed by this chapter and payable by any operator who has failed or refused to collect
the same and to make such report and remittance,he shall proceed to determine and assess
against such operator the tax, interest and penalties provided for by this chapter. In case such
determination is made, the Finance Director shall give a notice of the amount so assessed by
serving it personally or by depositing it in the United States mail,postage prepaid, addressed to
the operator so assessed at his last known place of address. Such operator may within ten(10)
days after the serving or mailing of such notice make application in writing to the Finance
Director for a hearing on the amount assessed. If application by the operator for a hearing is not
made within the time prescribed, the tax, interest and penalties, if any, determined by the Finance
Director shall become final and conclusive and immediately due and payable to the City
Treasurer. If such application is made, the Finance Director shall give not less than five (5) days
written notice in the manner prescribed herein to the operator to show cause at a time and place
fixed in said notice why said amount specified therein should not be fixed for such tax, interest
and penalties. At such hearing, the operator may appear and offer evidence why such specified
tax, interest and penalties should not be so fixed. After such hearing the Finance Director shall
determine the proper tax to be remitted and shall thereafter give written notice to the person and
in the manner prescribed herein of such determination and the amount of such tax, interest and
penalties. The amount determined to be due shall be payable to the City Treasurer after fifteen
(15) days unless an appeal is taken as provided in section 3.28.120. (1068-7/64,2015-11/75,3751-11/06)
3.28.120 Appeal. Any operator aggrieved by any decision of the Finance Director with respect
to the amount of such tax, interest and penalties, if any, may appeal to the City Council by filing
a notice of appeal with the City Clerk within fifteen(15) days of the serving or mailing of the
determination of tax due. The council shall fix a time and place for hearing such appeal, and the
Huntington Beach Municipal Code Chapter 3.28 Page 4 of 6
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City Clerk shall give notice in writing to such operator at his last known place of address. The
findings of the council shall be final and conclusive and shall be served upon the appellant in the
manner prescribed above for service of notice of hearing. Any amount found to be due shall be
immediately due and payable upon the service of notice. (1068-7/74,2015-11/75,3751-11/06)
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or
proceeding in any court against the City or an officer thereof to prevent or enjoin the collection of taxes
sought to be collected pursuant to this chapter and payment of all tax, interest and penalties shall be
required as a condition precedent to seeking judicial review of any tax liability.
3.28.130 Records. It shall be the duty of every operator liable for the collection and payment to
the city of any tax imposed by this chapter to keep and preserve, for a period of three (3)years,
all records as may be necessary to determine the amount of such tax as he may have been liable
for the collection of and payment to the city, which records the Finance Director shall have the
right to inspect at all reasonable times. (1068-7/64,3751-11/06)
3.28.140 Refunds. The following shall warrant a refund:
(a) Whenever the amount of any tax, has been overpaid or paid more than once or has been
erroneously or illegally collected or received by the City Treasurer under this Chapter, it may
be refunded as provided in this Section. (3751-11/06)
(b) The City Treasurer may refund any tax that has been overpaid, paid more than once, or has
been erroneously or illegally collected or received by the City Treasurer under this Chapter,
provided that no refund shall be paid under the provisions of the Section unless the claimant
or his or her guardian, conservator, executor or administrator has submitted a written claim,
under penalty of perjury, to the City Clerk within one year of the overpayment or erroneous
or illegal collection of said tax. Such claim must clearly establish claimant's right to the
refund by written records showing entitlement thereto. Nothing herein shall permit the filing
of a refund claim on behalf of a class or group of taxpayers. Where the amount of any
individual refund claim is in excess of five thousand dollars ($5,000), City Council approval
shall by required. (3751-11/06)
(c) It is the intent of the City that the one year written claim requirement of the Section be given
retroactive effect; provided, however, that any claims which arose prior to the enactment of
the one year claims period of this Section, and which are not otherwise barred by a then-
applicable statute of limitations or claims procedure, must be filed with the City Clerk as
provided in the subsection within ninety(90) days following the effective date of this
Section. (3751-11/06)
(d) The City Treasurer, or the City Council where the claim is in excess of five thousand dollars
($5,000) and the City Treasurer has approved the claim, shall act upon the refund claim
within forty-five (45) days of the initial receipt of the refund claim. Said decision shall be
final. If the Treasurer/City Council fails or refuses to act on a refund claim within the forty-
five (45) day period, the claim shall be deemed to have been rejected by the City
Treasurer/City Council on the forty-fifth(45t') day. The Treasurer shall give notice of the
action in a form which substantially complies with that set forth in Government Code Section
913. (1068-7/64,2015-11/75,3751-11/06)
(e) The filing of a written claim is a prerequisite to any suit thereon. Any action brought against
the City pursuant to the Section shall be subject to the provisions of Government Code
Sections 945.6 and 946. (3751-11/06)
Huntington Beach Municipal Code Chapter 3.28 Page 5 of 6
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3.28.150 Actions to collect. Any tax required to be paid by any transient under the provisions of
this chapter shall be deemed a debt owed by the transient to the city. Any such tax collected by
an operator which has not been paid to the city shall be deemed a debt owed by the operator to
the city. Any person owing money to the city under the provisions of this chapter shall be liable
to an action brought in the name of the city of Huntington Beach for the recovery of such amount.
(1068-7/64,2015-11/75)
3.28.160 Failure to register. Any operator or other person who fails or refuses to register as
required herein, or to furnish any return required to be made, or who fails or refuses to furnish a
supplemental return or other data required by the Finance Director, or who renders a false or
fraudulent return or claim, is guilty of a MISDEMEANOR. Any person required to make,
render, sign or verify any report or claim or who makes any false or fraudulent report or claim
with intent to defeat or evade the determination of any amount due required by this chapter to be
made, is guilty of a MISDEMEANOR. (1068-7/64,2015-11/75,3751-11/06)
3.28.170 Credit for Transient Occupancy Taxes Paid to Huntington Beach Redevelopment
Agency. Any person or persons subject to the transient occupancy tax under this Ordinance shall
be entitled to a credit against the payment of such taxes due in the amount of any transient
occupancy taxes due from that person or persons to the Huntington Beach Redevelopment
Agency("Agency")pursuant to Ordinance No. 2, adopted by the Agency on July 1, 2002, which
affects any persons occupying a room or rooms in any hotels, inns, tourist homes or houses,
motels, or other lodging within the Main-Pier Redevelopment sub-area of the Huntington Beach
Redevelopment Project. (2974-12188,3558-7/02,3559-7/02) (See Ordinance No.3559 for additional information regarding
termination, amendment or modification of§3.28.170.)
Huntington Beach Municipal Code Chapter 3.28 Page 6 of 6
08-1858/37272
ATTAC H M E N T #2
ORDINANCE NO. 3841
AN ORDINANCE OF THE CITY OF HUNTINGTON BEACH AMENDING
CHAPTER 3.28 OF THE HUNTINGTON BEACH MUNICIPAL CODE
RELATING TO PAYMENT OF UNIFORM TRANSIENT OCCUPANCY TAX
The City Council of the City of Huntington Beach does hereby ordain as follows:
SECTION 1. Section 3.28.120 of the Huntington Beach Municipal Code is hereby
amended to read as follows:
3.28.1,20 Appeal. Any operator aggrieved by any decision of the Finance Director with respect
to the amount of such tax, interest and penalties, if any, may appeal to the City Council by filing
a notice of appeal with the City Clerk within fifteen (15) days of the serving or mailing of the
determination of tax due. The council shall fix a time and place for hearing such appeal, and the
City Clerk shall give notice in writing to such operator at his last known place of address. The
findings of the council shall be final and conclusive and shall be served upon the appellant in the
manner prescribed above for service of notice of hearing. Any amount found to be due shall be
immediately due and payable upon the service of notice. (1068-7/74,2015-11/75, 3751-11/06)
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action
or proceeding in any court against the City or an officer thereof to prevent or enjoin the
collection of taxes sought to be collected pursuant to this chapter and payment of all tax, interest
and penalties shall be required as a condition precedent to seeking judicial review of any tax
liability.
SECTION 2. This ordinance shall become effective 30 days after its adoption.
PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a
regular meeting thereof held on the 5th day of October ' 2009
ATTEST:
-;4�6 May�or
�41
V
City Clerk ry f
INITIATED AND APPROVED AS TO
REVIEA D APPROVED: RRM:
Ci Aarkinistrator Cit Cit,
� Attorney
37277
Ord. No. 3841
STATE OF CALIFORNIA )
COUNTY OF ORANGE } ss:
CITY OF HUNTINGTON BEACH }
I, JOAN L. FLYNN, the duly elected, qualified City Clerk of the City of
Huntington Beach, and ex-officio Clerk of the City Council of said City, do hereby
certify that the whole number of members of the City Council of the City of Huntington
Beach is seven; that the foregoing ordinance was read to said City Council at a regular
meeting thereof held on September 21, 2009, and was again read to said City Council at
a regular meeting thereof held on October 5, 2009, and was passed and adopted by the
affirmative vote of at least a majority of all the members of said City Council.
AYES: Carchio, Dwyer, Green, Bohr. Coerper, Hansen
NOES: None
ABSENT: Hardy
ABSTAIN: None
i.Ioan l.. Flinn,Cl fY CL'RK of the City of Eluntinpton
Beach and es-offiicio Clerk of the CaN Council,do hcreb%,
certik,that a synopsis of this ordinance has been
published in the I luntinloton Beach Fountain Vallcy
Independent on October 15,2009.
In accordance mth the Catty Chattei of said City
Joan L. Flynn,Citv Clerk Ci Clerk and en officio C elk
Senior Deputy Cite Clerk of the City Council ol'the City.
of Huntington Beach. California
RCA ROUTING SHEET
INITIATING DEPARTMENT: City Attorney
SUBJECT: Amendment to Chapter 3.28
COUNCIL MEETING DATE: September 21, 2009
M ICA AT'Ti4C H M�'$NTS R . SST TUSK
Ordinance (w/exhibits & legislative draft if applicable) Attached
Not Applicable ❑
Resolution (w/exhibits & legislative draft if applicable) Attached ❑
Not Applicable ED
Tract Map, Location Map and/or other Exhibits Attached ❑
Not Applicable
Contract/Agreement (w/exhibits if applicable) Attached ❑
(Signed in full by the City Attorney) Not Applicable
Subleases, Third Party Agreements, etc. Attached ❑
(Approved as to form by City Attorney) Not Applicable
Certificates of Insurance (Approved by the City Attorney) Attached ❑
Not Applicable
Fiscal Impact Statement (Unbudgeted, over $5,000) Attached ❑
Not Applicable
Bonds (If applicable) Notached El
t Applicable
Staff Report (If applicable) Attached
t Applicable
Commission, Board or Committee Report (If applicable) Attached ❑
Not Applicable
Findings/Conditions for Approval and/or Denial Attached ❑
Not Applicable
EXPLANATION FOR MISSING ATTACH ENT
REVIEWED "
� .RETURIVE® F;OR A DED,
Administrative Staff
Deputy City Administrator (Initial)
City Administrator (Initial)
City Clerk .__
EXPLANATION FOR RETURN'6F ITEM`:
(Below •
RCA Author: 37280-MVk