This chapter shall be known as the "Palm Springs Small Hotel
Tourism Business Improvement District."
(Ord. 1903 § 1, 2016)
For the purposes of this chapter, the following definitions
shall apply:
means the assessment authorized by this chapter.
means the activities authorized to be provided in connection
with the District, as set forth in this chapter.
means the Palm Springs tourism business improvement district
established by this chapter.
means the period beginning July 1 of each calendar year and
ending June 30 of the following calendar year, except that the fiscal
year ending June 30, 2017 shall begin on the later of the effective
date of this chapter or January 1, 2017.
means the total rent received from transients by a hotel
and motel business.
means any operator of a hotel other than an operator of a
hotel that is owned by a nonprofit corporation and operated as an
adjunct to a charitable or educational activity.
means the Parking and Business Improvement Area Law of 1989,
being Sections 36500 et seq. of the California Streets and Highways
Code.
means the tax imposed by the City as established in the Municipal
Code.
(Ord. 1903 § 1, 2016)
(A)
A
parking and business improvement area designated as the "Palm Springs
Small Hotel Tourism Business Improvement District" (referred to as
"Assessment District", or "District") is hereby created and established
pursuant to the law.
(B)
The
Assessment District shall reimburse the City of Palm Springs for any
and all costs the City has, or will, incur in establishing and otherwise
assisting in the administration of the District. Accordingly, such
costs shall be deemed a debt of the District which such debt shall
be repaid promptly from any District revenue.
(Ord. 1903 § 1, 2016)
The boundaries of the Assessment District are the City limits
of the City of Palm Springs.
(Ord. 1903 § 1, 2016)
The following activities are authorized to be provided in connection
with the District: (i) the promotion of tourism within the District;
(ii) the promotion of public events which benefit hotel and motel
businesses operating in the District; (iii) furnishing of music in
any public place in the District; and (iv) activities which benefit
hotel and motel businesses located and operating in the District.
The primary purpose of these activities is to promote tourism within
the District.
(Ord. 1903 § 1, 2016)
Except where funds are otherwise available, an assessment shall
be levied annually to pay for all authorized activities within the
District. The assessment shall be in addition to any other assessments,
fees, charges or taxes imposed by the City.
(Ord. 1903 § 1, 2016)
The assessment will be levied against small hotel with 49 rooms
or less in the City. No other business shall be subject to the assessment.
(Ord. 1903 § 1, 2016)
Small hotel and motel businesses as defined herein established
in the District after the beginning of any fiscal year shall not be
exempt from the levy of the assessment for that fiscal year but shall
instead be subject to the assessment.
(Ord. 1903 § 1, 2016)
The assessment will be calculated as a percentage of each day's
gross occupancy revenue. The rate of the assessment effective in any
fiscal year shall be set by resolution of the City Council pursuant
to California Streets and Highway Code Section 36535.
(Ord. 1903 § 1, 2016)
The assessment calculated based on any day's gross occupancy
revenues shall be paid to the City no later than the date on which
the small hotel and motel business is required to remit to the City
the transient occupancy tax collected by the hotel and motel business
on that day.
(Ord. 1903 § 1, 2016)
Any small hotel and motel business failing to timely make payment
to the City of the assessment shall be subject to the same penalties
and interest thereon as set forth in this Code for failure to timely
remit to the City transient occupancy tax payments collected by the
hotel and motel business.
(Ord. 1903 § 1, 2016)
The amount of assessment, penalty and interest imposed by the
provisions of this chapter shall be deemed a debt to the City. An
action may be commenced in any court of competent jurisdiction in
the name of the City for the amount of such debt. The conviction and
punishment of any person for failure to comply with the provisions
of this chapter shall not relieve such person from paying any assessment,
penalty or interest due and unpaid at the time of such conviction
nor shall payment prevent prosecution of a violation of any of the
provisions of this chapter. All remedies shall be cumulative, and
the use of one or more remedies by the City to enforce this chapter
shall not bar the use of any other remedy.
(Ord. 1903 § 1, 2016)
The assessment is levied upon each hotel and motel business
subject to the assessment, and each such business shall be solely
responsible for paying all assessments when due. Without disturbance
of the foregoing, a hotel or motel business may elect to recover some
or all of the amount of the assessment from transients owning rent
to the hotel or motel business. The amount to be recovered from any
transient may not exceed the amount of rent owed by that transient
to the hotel and motel business, multiplied by the then effective
rate of the assessment. The amount recovered shall be identified or
itemized (separately or in conjunction with the amount of transient
occupancy tax owned by that transient) on a document provided to the
transient. Assessments levied on hotel and motel businesses pursuant
to this chapter and recovered from transients pursuant to this section
are not considered "rent" for the purposes of Section 4.44.020 of
this code.
(Ord. 1903 § 1, 2016)
There is created a special fund designated as "Palm Springs
Small Hotel Tourism Business Improvement District Fund" into which
all revenue derived from assessments levied pursuant to this chapter
shall be placed, and such funds shall be used only for the purposes
specified in this chapter. This fund shall be subject to an annual
independent audit.
(Ord. 1903 § 1, 2016)
Revenues from the levy of the assessment may be used only for
authorized activities, and shall not be used for activities outside
of the District.
(Ord. 1903 § 1, 2016)
The City may contract with a separate public or private agency
to administer the authorized activities. Any agency that holds funds
in trust for purposes related to the contract shall, at no expense
to the City, provide an annual independent audit report by a certified
public accountant of these funds. The audit may be funded from assessment
proceeds as part of the general administration of the District. At
all times the City shall reserve full rights of accounting of these
funds.
(Ord. 1903 § 1, 2016)
Small Hotel and motel businesses within the District shall be
subject to any amendments to the law.
(Ord. 1903 § 1, 2016)
It shall be the duty of every hotel and motel business to keep
all records as may be necessary to determine the amount of assessment
due hereunder and shall preserve the same for a period of 4 years.
The tax administrator shall have the right to inspect such records
at all reasonable times.
The Director of Finance shall determine the mode and method
of recordkeeping required to assist the tax administrator to perform
the duties required of him under this section. Any audit which must
be performed to secure compliance with the terms of this section is
to be performed in the City. If for any reason the audit cannot be
performed in the City, the hotel and motel business shall reimburse
the City for the actual cost of all transportation, lodging, meals,
travel time and other incidental costs reasonably incurred by the
City in conducting the audit.
(Ord. 1903 § 1, 2016)
