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CA:f:atty\muni\strpts\mjm\facfee
city council Meeting 2-14-95
Santa McE6ial, 4cISI5fornia
TO: Mayor and city Council
FROM: city Attorney
SUBJECT: Ordinance Amending Santa Monica Municipal Code
Section 6.70.040 To Modify the Due Dates for
the Reports and Tax Remittances Required by the
Parking Facility Tax Law
Introduction
Staff hereby submits for first reading an ordinance WhlCh would
modlfy the due dates for reporting and payment of the City's
Parking Facilities Tax.
Discussion
On June 1, 1993, the city Council enacted Ordinance Number 1683
(CCS) which established the City's Parking Facility Tax.
That
ordlnance sets forth the dates on which required reports and tax
payments are to be made to the city. Many of the operators who
have parking facilities in Santa Monica also operate parklng
facilities in Los Angeles which also has a parking facility tax.
In response to requests from the operators of parking facilities,
the Finance Department has changed the dates upon which parklng
facility reports and taxes are due to coordinate the City's
reporting periods with the reporting periods of the city of Los
Angeles.
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FEe f" 1995
This Ordinance was requested by the Finance Department and is being
submitted to the city council for first reading.
It modii ies
Municipal Code Section 6.70.040 to reflect the current reporting
and tax due dates. Its adoption would conform the Code to current
practice and thereby effectively permit the Finance Department to
assess penalties against any operator who files his or her reports
and taxes under the old schedule (as currently set forth in the
Municipal Code), which under the new schedule would be considered
late.
Recommendation
It is respectfully recommended that the accompanying ordinance be
introduced for first reading.
PREPARED BY:
Marsha Jones Moutrie, city Attorney
Claudia Thompson, Legal Admin. Staff Asst.
Mlke Dennis, Director of Finance
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CA:f:\atty\muni\laws\mjm\facfee
City council Meeting 2-14-95
Santa Monica, California
ORDINANCE NUMBER
(City Council Series)
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF SANTA MONICA AMENDING SANTA MONICA
MUNICIPAL CODE SECTION 6.70.040 TO MODIFY THE
DUE DATES FOR THE REPORTS AND TAX REMITTANCES
REQUIRED BY THE PARKING FACILITY TAXES LAW
THE CITY COUNCIL OF THE CITY OF SANTA MONICA DOES HEREBY
ORDAIN AS FOLLOWS:
SECTION 1. Municipal Code Section 6.70.040 is amended to read
as follows:
6.70.040. Reports and tax remittance.
(a) The person or operator collecting or
obligated to collect any parking facility tax
pursuant to this Chapter, shall prepare a
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(b)
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SECTION 2. Any provision of the santa Monica Municipal Code
or appendices thereto inconsistent with the provisions of this
Ordinance, to the extent of such inconsistencies and no further, is
hereby repealed or modified to that extent necessary to effect the
provislons of this Ordinance.
SECTION 3. If any section, subsection, sentence, clause, or
phrase of this ordinance is for any reason held to be invalid or
unconstitutional by a decision of any court of competent
jurlsdictlon, such decision shall not affect the validity of the
remalnlng portions of this Ordinance.
The city council hereby
declares that it would have passed this ordinance and each and
every section, subsection, sentence, clause, or phrase not declared
lnvalid or unconstitutional without regard to whether any portion
of the ordinance would be subsequently declared invalid or
unconstitutional.
SECTION 4.
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
withln 15 days after its adoption.
This Ordinance shall become
effectlve 30 days from its adoption.
APPROVED AS TO FORM:
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.MARSHA JONES MOUTRIE
city At-t6rney
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