Chapter 3.24
TRANSIENT OCCUPANCY TAX
Sections:
3.24.025 Section 19 amended – Tax collector defined.
3.24.030 Transient occupancy tax imposed.
3.24.035 Section 23 amended – Exemptions.
3.24.040 Enjoining collection forbidden.
3.24.010 Adopted.
(A) Except as provided in this chapter, Los Angeles County Ordinance No. 8607, in effect June 26, 1964, shall be the transient occupancy tax ordinance of the City.
(B) Three copies of the Los Angeles County transient occupancy tax ordinance have been deposited in the office of the City Clerk and shall be at all times maintained by the City Clerk for use and examination by the public. (Ord. 127 § 1, 1968)
3.24.020 Definitions.
Whenever any of the following names or terms are used in the County transient occupancy tax ordinance, each such name or term shall be deemed and construed to have the meaning ascribed to it in this section as follows:
(A) “Clerk of the Board” means the City Clerk.
(B) “County” or “County of Los Angeles” means the City.
(C) “Tax Collector” means the Finance Director of the City. (Ord. 663 § 2, 1987; Ord. 127 § 2, 1968)
3.24.025 Section 19 amended – Tax collector defined.
Section 19 of the County Uniform Occupancy Tax Ordinance No. 8607, adopted by reference in this chapter, is further amended by substituting the following in place of and in lieu of the existing Section 19:
SECTION 19. Tax Collector. Tax collector means the Finance Director of the City of Palmdale.
(Ord. 663 § 1, 1987)
3.24.030 Transient occupancy tax imposed.
For the privilege of occupancy in any hotel or motel in the City of Palmdale, each transient is subject to and shall pay a tax in the amount of 10 percent of the rent charged for the room. This tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the operator, the person or entity collecting the room rent or the City. Any person or entity which collects rent or other charges for the use of a hotel or motel room in the City of Palmdale shall collect and transmit such tax to the City. (Ord. 1372 § 1, 2009; Ord. 1071 § 1, 1995; Ord. 986 § 1, 1992; Ord. 885 § 1, 1990; Ord. 359 § 1, 1979)
3.24.035 Section 23 amended – Exemptions.
Section 23 of Los Angeles County Ordinance No. 8607, known as the “uniform occupancy tax ordinance” and adopted by reference in this chapter, is amended to read as follows:
Section 23. Exemptions. No tax shall be imposed upon any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
(Ord. 1054 § 1, 1994)
3.24.040 Enjoining collection forbidden.
(A) No injunction or 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, and payment of all tax, interest and penalties shall be required as a condition precedent to seeking judicial review of any tax liability.
(B) No suit or proceeding shall be maintained in any court for recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for each refund or credit has been duly filed pursuant to Chapter 3.12 PMC. (Ord. 1395 § 1, 2010)