Ord 1867 - Amending Article 4 of Chapter 28, Section 28-23, of the Town of LG Town Code Relating to Transient Occupancy TaxORDINANCE 1867
ORDINANCE OF THE TOWN OF LOS GATOS AMENDING ARTICLE IV
OF CHAPTER 28, SECTION 28 -23, OF THE TOWN OF LOS GATOS TOWN
CODE RELATING TO TRANSIENT OCCUPANCY TAX
THE TOWN COUNCIL OF THE TOWN OF LOS GATOS DOES HEREBY
IQ t 0l o a I
SECTION I
Article IV of Chapter 28 -23, of the Town Code is hereby repealed in its entirety.
SECTION II
Article IV of Chapter 28 -23, of the Town Code is enacted to read as follows:
ARTICLE IV
TRANSIENT OCCUPANCY TAX
Section 28 -23 - Penalties and interest
(a) Original Delinquency. Any operator who fails to remit any tax imposed
by this article within the time required shall pay a penalty of ten percent of the
amount of the tax, in addition to the amount of the tax. In addition, the operator
may be required by the tax administrator to, on or before the tenth day of the
month, make a return to the tax administrator, on forms provided by them, of the
total rents charged and received and the amount of tax collected for transient
occupancies during the previous month. At the time the return is filed, the amount
of the tax collected shall be remitted to the tax administrator. Returns and payments
are due immediately upon cessation of business for any reason.
(b) Continued Delinquency. Any operator who fails to remit any
delinquent remittance on or before a period of thirty days following the date on
which the remittance first became delinquent shall pay a second delinquency penalty
of ten percent of the amount of the tax in addition to the amount of the tax and the
ten percent penalty first imposed.
(c) Fraud. If the tax administrator determines that the nonpayment of any
remittance due under this article is due to fraud, a penalty of twenty -five 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.
(d) Interest. In addition to the penalties imposed, any operator who fails
to remit any tax imposed by this article shall pay interest at the rate of one -half of
one 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 required
by this article to be paid.
SECTION III
This ordinance takes effect 30 days after it is adopted. Within 15 days after this
ordinance is adopted the Town Clerk shall cause it to be published once in a newspaper
of general circulation published and circulated in the Town.
This ordinance was introduced at a regular meeting of the Town Council of the
Town of Los Gatos on August 19, 1991, and adopted by the following vote as an ordinance
of the Town of Los Gatos at a regular meeting of the Town Council of the Town of Los
Gatos on September 3, 1991.
COUNCIL MEMBERS:
AYES: Randy Attaway, Joanne Benjamin, Steve Blanton
NAYS:
ABSENT: Mayor Brent Ventura
ABSTAIN: Vice Mayor Eric D. Carlson
SIGNED:
VICE MAYOR OF THE TOWN OF LOS GATOS
LOS GATOS, CALIFORNIA
ATTEST:
V Id
CLERK OF THE TOWN OF LOS GATOS
LOS GATOS, CALIFORNIA
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