HomeMy WebLinkAbout17 RESOLUTIONS ORDERING THE SUBMISSION TO THE QUALIFIED ELECTORS OF THE CITY OF A MEASURE RELATING TO TRANSIENT OCCUPANCY TAXAgenda
AGENDA REPORT Reviewed m 1
City Manager
Finance Director
MEETING DATE: JULY 17, 2018
TO: JEFFREY C. PARKER, CITY MANAGER
FROM: CITY ATTORNEY
SUBJECT: RESOLUTIONS ORDERING THE SUBMISSION TO THE QUALIFIED
ELECTORS OF THE CITY OF A MEASURE RELATING TO TRANSIT
OCCUPANCY TAX AT THE GENERAL ELECTION TO BE HELD ON
TUESDAY, NOVEMBER 6, 2018, AND SETTING DEADLINES AND
PRIORITIES FOR FILING WRITTEN ARGUMENTS REGARDING THE
CITY INITIATED TRANSIENT OCCUPANCY TAX MEASURE.
SUMMARY:
To adopt resolutions to submit to the voters in the November election a question related to
Transient Occupancy Tax.
RECOMMENDATION:
A. Adopt Resolution No. 2018-51 ordering the submission to the qualified electors of
the City of a measure relating to transient occupancy tax at the general election to be held
on Tuesday, November 6, 2018, as called by Resolution No. 18-37, in the form attached
as Exhibit 1; and
B. Adopt Resolution No. 2018-52 setting deadlines and priorities for filing written
arguments regarding the City initiated Transient Occupancy Tax Measure and directing
the City Attorney to prepare an impartial analysis, in the form attached as Exhibit 2.
FISCAL IMPACT:
To consolidate the general municipal election and Transient Occupancy Tax (TOT)
measure, it is estimated to add approximately $8,500 to the cost of the already -ordered
consolidated election. (The estimated cost of the already -ordered election for two city
councilmembers is approximately $40,403 - $51,422, not including the TOT measure.)
Should the TOT measure pass, it is estimated that revenues to the City would increase by
approximately $570,000 annually.
1327335.1
Agenda Report: Resolutions re TOT Tax
July 17, 2018
Page 2
CORRELATION TO THE STRATEGIC PLAN:
Approval by the voters of an increased Transient Occupancy Tax payable by visitors to
the City during hotel and other short-term stays advances the Strategic Plan Goal C to
"Sustain long-term financial strength with adequate reserves and enhanced capacity to
provide a sustainable level of City services," and is consistent with the Strategic Plan
strategy C.2. to "Explore opportunities for new or increased revenues."
BACKGROUND AND DISCUSSION:
The General Municipal Election is scheduled for November 6, 2018. At its July 3, 2018
meeting, the City Council provided direction to proceed with placing a measure on the
ballot to increase the "Transient Occupancy Tax" (TOT) rate from 10 percent to 13
percent. (For purposes of the City's TOT ordinance, a "transient" refers to a person who
occupies a room in a "hotel" (as defined) for a period of 30 days or less. Thus, it usually
applies to non-residents who are visiting the City.)
If the proposed measure is approved by the voters, Section 2703 of the Tustin City Code,
entitled "Tax Imposed", would be amended to provide: "For the privilege of occupancy in
any hotel, each transient is subject to and shall pay a tax in the amount of thirteen
percent (13%) of the rent charged by the operator. The tax constitutes a debt owned 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 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 shall be paid directly to the City Treasurer."
The attached Resolutions adhere to the requirements set forth in the Election Code for
the November 6, 2018 General Municipal Elections and are summarized below:
Ordering the submission to the voters of a measure relating to transit
occupancy tax at the November 6, 2018 General election. The Resolution
included in Attachment 1 would order the TOT measure to be added to the
election already called on November 6, 2018. The Resolution includes the
proposed ballot measure text, and the vote requirement for measure passage
(in this case, 50 percent+1 vote).
2. Deadline for Written Arguments Related to the TOT Measure. The Resolution
included in Attachment 2 establishes the deadline for written arguments in
favor of and against the proposed TOT measure, establishes the order of
priority for the selection of written arguments in the event the City Clerk
receives more than one, and directs the City Attomey to draft an impartial
analysis of the proposed measure. The proposed resolution authorizes Mayor
Murray and Mayor Pro Tem Gomez to file a single written argument not
1327335,1
Agenda Report: Resolutions re TOT Tax
July 17, 2018
Page 3
exceeding 300 words in favor of the measure, but the limit can be modified
based on direction from the City Council. The Resolution establishes that
written arguments in favor of and against the measure and the City Attorney's
impartial analysis are due to the City Clerk on August 6, 2018 by 5:30 p.m.
aal'
David Kendig co
City Attorney
Attachments:
1. Resolution No. 2018-51 ordering the submission to the qualified electors of the
City of a measure relating to transit occupancy tax at the general election to be
held on Tuesday, November 6, 2018, as called by Resolution No. 18-37; and
2. Resolution No. 2018-52 setting deadlines and priorities for filing written arguments
regarding the City initiated Transient Occupancy Tax Measure and directing the
City Attorney to prepare an impartial analysis.
1327335.1
RESOLUTION NO. 18-51
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUSTIN, CALIFORNIA, ORDERING THE SUBMISSION TO
THE QUALIFIED ELECTORS OF THE CITY OF A
MEASURE RELATING TO TRANSIENT OCCUPANCY TAX
AT THE GENERAL ELECTION TO BE HELD ON TUESDAY,
NOVEMBER 6, 2018, AS CALLED BY RESOLUTION NO.
18-37
WHEREAS, a General election on Tuesday, November 6, 2018 has been called
by Resolution No. 18-37, adopted on May 15, 2018; and
WHEREAS, the City Council also desires to submit to the voters at the same
election a question relating to the Transient Occupancy Tax (the "Measure");
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUSTIN DOES
RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. That the City Council, pursuant to its right and authority, does order
submitted to the voters at the General Municipal Election the following question:
Shall the measure to provide police, fire, emergency medical and rescue
protection, to prevent fires and power outages, to maintain parks and YES
roads, and to provide other local services and improvements in the
community by raising the transient occupancy tax (paid by short-term
hotel and other guests) from 10% to 13% until ended by voters, providing
approximately $570,000 annually, with audits, all funds only for Tustin,
be adopted? NO
SECTION 2. That the complete text of the measure is attached as Exhibit A.
SECTION 3. That the vote requirement for the measure to pass is a majority (50%
+ 1) be adopted is 50%+1 of the votes cast.
SECTION 4. That in all particulars not recited in this Resolution, the election shall
be held and conducted as provided by law for holding municipal elections.
SECTION 5. That notice of the time and place of holding the election is given and
the City Clerk is authorized, instructed and directed to give further or additional notice of
the election, in time, form and manner as required by law.
Resolution No. 18-51
Page 1 of 3
SECTION 6. That the City Clerk shall certify to the passage and adoption of this
Resolution and enter it into the book of original Resolutions.
SECTION 7. The City Council authorizes the City Clerk to pay all reasonable and
actual election expenses upon presentation of a properly submitted bill.
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council
held on the 17th day of July, 2018.
ELWYN A. MURRAY
Mayor
ATTEST:
ERICA N. RABE,
City Clerk
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
CITY OF TUSTIN )
I, Erica N. Rabe, City Clerk and ex -officio Clerk of the City Council of the City of Tustin,
California, do hereby certify that the whole number of the members of the City Council of
the City of Tustin is five; that the above and foregoing Resolution No. 18-51 was duly passed
and adopted at a regular meeting of the Tustin City Council, held on the 17th day of July,
2018, by the following vote:
COUNCILMEMBER AYES:
COUNCILMEMBER NOES:
COUNCILMEMBER ABSTAINED:
COUNCILMEMBER ABSENT:
ERICA N. RABE,
City Clerk
Resolution No. 18-51
Page 2 of 3
EXHIBIT A
ORDINANCE NO.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUSTIN, AMENDING SECTION 2703 OF THE TUSTIN CITY
CODE TO INCREASE THE TRANSIENT OCCUPANCY TAX
WHEREAS, a measure to increase the transient occupancy tax was put before the
voters at a general municipal election held on November 6, 2018; and
WHEREAS, the measure received the requisite votes for adoption; and
NOW, THEREFORE, the people of the City of Tustin do ordain as follows:
Section 1. Section 2703 of the Tustin City Code, entitled "Tax Imposed" is amended to
provide as follows:
"For the privilege of occupancy in any hotel, each transient is subject to and shall
pay a tax in the amount of thirteen percent (13%) of the rent charged by the
operator. The tax constitutes a debt owned 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 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 shall be paid directly to the
City Treasurer."
Resolution No. 18-51
Page 3 of 3
EXHIBIT 2
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUSTIN, CALIFORNIA, SETTING DEADLINES AND
PRIORITIES FOR FILING WRITTEN ARGUMENTS
REGARDING THE CITY INITIATED TRANSIENT
OCCUPANCY TAX MEASURE AND DIRECTING THE CITY
ATTORNEY TO PREPARE AN IMPARTIAL ANALYSIS.
WHEREAS, pursuant to California Elections Code section 9287, the City Council
is given first priority to submit an argument in favor of a proposed City Council initiated
measure and to select its member(s) to draft the argument; and
WHEREAS, pursuant to Elections Code section 9280, the City Council may direct
the City Attorney to prepare an impartial analysis of the measure; and
WHEREAS, a pursuant to Resolution No. 2018-51, the City Council ordered
submittal to the Tustin voters the following measure (hereafter, the "Measure") at the
November 6, 2018 General election:
Shall the measure to provide police, fire, emergency medical and rescue
protection, to prevent fires and power outages, to maintain parks and YES
roads, and to provide other local services and improvements in the
community by raising the transient occupancy tax (paid by short-term
hotel and other guests) from 10% to 13% until ended by voters, providing
approximately $570,000 annually, with audits, all funds only for Tustin,
be adopted? NO
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF DIAMOND BAR,
DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. That pursuant to Elections Code §9282 and §9286, the deadline for
submitting direct written arguments in favor of and arguments against (not to exceed 300
words) the Measure to the City Clerk for transmittal to the County Registrar of Voters is
hereby set for August 6, 2018, at 5:30 p.m. Subdivision (a) of Elections Code §9285
relating to rebuttal arguments shall not apply.
SECTION 2. That the City Council authorizes the member(s) of its body identified
below to file a single written argument not exceeding 300 words, including title, in favor
of the Measure as specified above, accompanied by the printed name(s) and signature(s)
of the author(s) submitting it, in accordance with Article 4, Chapter 3, Division 9 of the
Elections Code of the State of California. The arguments may be changed or withdrawn
Resolution No. 18-52
Page 1 of 3
until and including the date fixed by the City Clerk after which no arguments for or against
the City measure may be submitted to the City Clerk. The authorized members of the
City Council are:
Mayor Murray
Mayor Pro Tem Gomez
SECTION 3. That in the event more than one direct argument is submitted in favor
of or in opposition to the Measure, pursuant to Elections Code §9287, the order of priority
for the City Clerk in selecting the argument shall be: (1) the City Council, or member(s) of
the City Council authorized by the City Council to submit the argument in favor; (2) an
individual voter or bona fide association of citizens, or combination thereof, who are the
bona fide sponsors or proponents of the measure; (3) bona fide association of citizens;
and (4) individual voters who are eligible to vote on measure.
SECTION 4. That pursuant to Elections Code §9280 the City Clerk is directed to
transmit a copy of the Measure to the City Attorney and the City Attorney is hereby
directed to prepare an impartial analysis of the Measure (not to exceed 500 words),
showing the effect of the Measure on the existing law and the operation of the Measure,
and shall submit such analysis to the City Clerk for transmittal to the County Registrar of
Voters by August 6, 2018.
ELWYN A. MURRAY
Mayor
ATTEST:
ERICA N. RABE,
City Clerk
Resolution No. 18-51
Page 2 of 3
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
CITY OF TUSTIN )
I, Erica N. Rabe, City Clerk and ex -officio Clerk of the City Council of the City of Tustin,
California, do hereby certify that the whole number of the members of the City Council of
the City of Tustin is five; that the above and foregoing Resolution No. 18-52 was duly passed
and adopted at a regular meeting of the Tustin City Council, held on the 17th day of July,
2018, by the following vote:
COUNCILMEMBER AYES:
COUNCILMEMBER NOES:
COUNCILMEMBER ABSTAINED:
COUNCILMEMBER ABSENT:
ERICA N. RABE,
City Clerk
Resolution No. 18-52
Page 3 of 3