League of Women Voters of California Education Fund
	Stanislaus County, CA November 3, 2015 Election
	Measure E Proposed Transient Occupancy Tax Increase City of Ceres Majority Approval Required Pass: 1,571 / 57.82% Yes votes ...... 1,146 / 42.18% No votes See Also: Index of all Measures

Full Text of Measure E

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CERES AMENDING CHAPTER 3.24 OF THE CERES MUNICIPAL CODE TO RAISE THE TRANSIENT OCCUPANCY TAX FROM FIVE PERCENT (5%) TO TEN PERCENT (10%) WHEREAS, the California Revenue and Taxation Code permits the City of Ceres ("City") to levy a tax on the privilege of occupying a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel, or other lodging unless the occupancy is for a period of more than 30 days." (California Revenue and Taxation Code §7280); and WHEREAS, California Constitution Article XIIIC, Section 2(b) requires that any increase in a general tax be submitted to the electorate and approved by a majority; and WHEREAS, Pursuant to Section 3.24.150 of the Ceres Municipal Code, all proceeds from the City's transient occupancy tax are paid into the City's general fund; and WHEREAS, at a regular City Council meeting on June 22, 2015 the City's Council adopted Resolution 2015-077, calling and giving notice of a municipal election to submit to qualifi ed voters a proposed ordinance to raise the City's transient occupancy tax from fi ve percent (5%) to ten percent (10%); and WHEREAS, at the same June 22, 2015 Council meeting, the Council adopted Resolution 2015-077 requesting the County of Stanislaus Board of Supervisors consolidate the City's special election with the November 3, 2015 general election; and WHEREAS, On Tuesday November 3, 2015 at a regular election, eligible voters elected to adopt the ballot measure, amending the City's municipal code to raise the transient occupancy tax from five percent (5%) to ten percent (10%); and WHEREAS, this ordinance is an ordinance for the immediate preservation of the public peace, health, and safety, and shall take effect immediately in accordance with Government Code section 36937. THE PEOPLE OF THE CITY OF CERES DO ORDAIN AS FOLLOWS: SECTION 1. Section 3.24.030 TAX IMPOSED of Chapter 3.24 TRANSIENT OCCUPANCY TAX of Title 3 REVENUE AND FINANCE of Ceres Municipal Code shall be amended to read as follows: 3.24.030 - TAX IMPOSED. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. This tax constitutes a debt owed 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's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator.