HomeMy WebLinkAbout2009-17 - Adding Sections 3.16.100 and 3.28.057 to the Newport Beach Municipal Code Regarding the Payment of Uniform Transient Occupancy Tax and Visitor Service Fee Assessments Prior to Seeking Judicial ReviewORDINANCE NO. 2009 -17
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF NEWPORT BEACH ADDING SECTIONS 3.16.100 AND 3.28.057
TO THE NEWPORT BEACH MUNICIPAL CODE REGARDING THE PAYMENT
OF UNIFORM TRANSIENT OCCUPANCY TAX AND VISITOR SERVICE FEE
ASSESSMENTS PRIOR TO SEEKING JUDICIAL REVIEW.
WHEREAS, Chapter 3.16 of the Newport Beach Municipal Code
establishes a Uniform Transient Occupancy Tax (UTOT) rate of 9% and sets for
the application of the UTOT, including assessments and appeals; and
WHEREAS, Chapter 3.28 of the Newport Beach Municipal Code
establishes a Visitor Service Fee (VSF) rate of 1 % and sets for the application of
the VSF, including assessments and appeals; and
WHEREAS, the UTOT and VSF revenues represent the third largest
General fund revenue source; and
WHEREAS, California Constitution provides that tax assessment
appellants shall pay the tax assessment prior to filing an appeal of assessments
with the Courts; and
WHEREAS, the City Council of the City of Newport Beach desires to
clarify in Chapters 3.16 and 3.28 that appellants are obligated to pay UTOT and
VSF assessments prior to filing an Court appeal of such assessments.
NOW, THEREFORE, the City Council of the City of Newport Beach
ordains as follows:
SECTION 1: Section 3.16.100 of the Newport Beach Municipal Code shall be
added to read:
3.16.100 Payment Required.
No injunction, 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. Payment of all tax, interest and penalties is a required condition
precedent to seeking judicial review of any tax liability.
SECTION 2: Section 3.28.057 of the Newport Beach Municipal Code shall be
added to read:
3.28.057 Payment Required.
No injunction, 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 fees sought to be collected pursuant to this
chapter. Payment of all fees, interest and penalties is a required condition
precedent to seeking judicial review of any fee liability.
SECTION 3: The Mayor shall sign and the City Clerk shall attest to the passage
of this ordinance. The City Clerk shall cause the same to be published once in the
official newspaper of the City, and it shall be effective thirty (30) days after its
adoption.
SECTION 4: This ordinance was introduced at a regular meeting of the City
Council of the City of Newport Beach, held on the 11th day of August, 2009, and
adopted on the 8 day of sanramhan . 2009, by the following vote, to wit:
AYES, COUNCIL MEMBERS Henn, Curry, Webb,
Gardner, Daigle, Mayor Selich
NOES, COUNCIL MEMBERS
ABSENT COUNCIL MEMBERS Rneanskg
ATTEST:
J1�rwk,.,-
CITY CLERK
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
By: A c �,
David R. Hunt, City Attorney
STATE OF CALIFORNIA }
COUNTY OF ORANGE } ss.
CITY OF NEWPORT BEACH }
I, Leilam I. Brown, City Clerk of the City of Newport Beach, California, do hereby
certify that the whole number of members of the City Council is seven; that the foregoing ordinance,
being Ordinance No. 2009 -17 was duly and regularly introduced on the 11th day of August, 2009,
and adopted by the City Council of said City at a regular meeting of said Council, duly and regularly
held on the 8th day of September, 2009, and that the same was so passed and adopted by the
following vote, to wit:
Ayes: Henn, Curry, Webb, Gardner, Daigle, Mayor Selich
Noes: None
Absent: Rosansky
Abstain: None
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the
official seal of said City this 9th day of September, 2009.
(Seal)
City Clerk
City of Newport Beach, California
CERTIFICATE OF PUBLICATION
STATE OF CALIFORNIA }
COUNTY OF ORANGE
CITY OF NEWPORT BEACH }
I, LEILANI L BROWN, City Clerk of the City of Newport Beach, California, do hereby certify
that Ordinance No. 2009 -17 has been duly and regularly published according to law and the order of
the City Council of said City and that same was so published in The Daily Pilot, a daily newspaper of
general circulation on the following date, to wit: September 12, 2009. yl j ' �
In witness whereof, I have hereunto subscribed my name this day of �'ap I ,"p
r
2009.
City Clerk
City of Newport Beach California