Ordinance - 1778ORDINANCE NO. 1778
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WEST
COVINA AMENDING SECTION 21-50 OF THE WEST COVINA
MUNICIPAL CODE TO INCREASE THE PENALTY FOR SECOND
TIME VIOLATORS OF THE TRANSIENT OCCUPANCY TAX.
THE CITY COUNCIL OF THE CITY OF WEST COVINA DOES HEREBY ORDAIN
AS FOLLOWS:
SECTION 1. Section 21-50 of Article III of Chapter 21 of
the West Covina Municipal Code is hereby amended to read as follows:
"Sec. 21-50. 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 (10%) of the amount
of the tax in addition to the amount of the tax.
(b) Continued delinquency. Any operator who fails to remit
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 ten percent (10%) of the amount of the tax in addition
to the amount of the tax and the ten percent (10%) penalty
first imposed.
(c) Subsequent delinquency. If an operator is delinquent
pursuant to paragraph (a), and, during the following one-year
period, that operator again fails to remit any tax imposed
by this article within the time required, then, instead
of a ten percent (10%) penalty, the operator shall pay
a penalty of fifty percent (50%) of the amount of the tax
in addition to the amount of the tax. The continued
delinquenty provisions of paragraph (b) shall apply.
(d) Fraud. If the tax administrator determines that the non-
payment of any remittance due under this article is due
to fraud, a penalty of twenty-five percent (25%) of the
amount of the tax shall be added thereto in addition to
the penalties stated in paragraphs (a), (b), and (c) of
this section.
(e) 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 (1/2
of 1%) 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.
(f) 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."
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SECTION 2. Effective Date. This ordinance shall take effect
thirty (30) days after its passage and shall be published as required
by law.
1988. PASSED, APPROVED, and ADOPTED this 25th day of April ,
Mayor
ATTEST:
City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss
CITY OF WEST COVINA )
I HEREBY CERTIFY that the foregoing ordinance was duly introduced
on the llth day of April , 1988, and duly adopted on the 25th
day of April , 1988, by the following roll call vote:
AYES: COUNCILMEMBERS: Tarozzi, McFadden, Lewis, Bacon, Manners
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: None
APPROVED AS TO FORM:
CITY Attorney
ja
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City Clerk
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CERTIFICATION
I, JANET BERRY, City Clerk of the City of West .Covina, State of
California, do hereby certify that. a true and accurate copy of
Ordinance No. was published, pursuant to law, in the
San Gabriel Valley Tribune, a newspaper of general circulation
published and circulated in the City of West Covina.
DATED:
Janet Berry, City Clerk
City of West Covina, California