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ORDINANCE NO. 90- 102
(Transient Occupancy Tax: Rate)
The Contra Costa County Board of Supervisors ordains as follows
(Omitting the parenthetical footnotes from the official text of
the enacted or amended provisions of the County Ordinance Code) :
SECTION I . Section 64-4 .402 of the Ordinance Code is amended to
increase the transient occupancy tax rate from eight and one-
half percent to ten percent, to read:
64-4 .402 Rate. For the privilege of occupancy in any
hotel, each transient is subject to and shall pay a tax in the
amount of ten percent of the rent charged by the operator. This
tax constitutes a debt owed by the transient to the county which
is extinguished only by payment to the operator or to the county.
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. (Ords . 90-1.aZ, S 1; 83-38, 51; 80-73. S
1; prior code 5 2530.2: Ord. 1891) .
SECTION II . USE OF PROCEEDS. The revenues from the Transient
Occupancy Tax shall be placed in the County General Fund.
SECTION III . EFFECTIVE DATE. This ordinance becomes effective
immediately upon passage, (Government . Code section 25123) and
within 15 days after passage this ordinance shall be published
once with the names of supervisors voting for and against it in
the Contra Costa Times , a newspaper published in this County.
PASSED on October 30, 1990 , by the following vote:
AYES: Supervisors Powers , Schroder, McPeak, Torlakson, Fanden
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST: PHIL BATCHELOR, Clerk
of the Board of Supervisors
and County Administrator
By:4.0• `�-- �
Deputy thair, and of .Supervisors
[SEAL]
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ORDINANCE NO. 90- 102