MEETING DATE:
JANUARY 28, 2025
SUBJECT:
Title
RECEIVE DAY'S INN TRANSIENT OCCUPANCY TAX APPEAL FROM CITY CLERK, SET A HEARING BEFORE THE CITY COUNCIL TO CONSIDER PROPOSED ASSESSED PENALTIES, AND AUTHORIZE THE CITY MANAGER OR DESIGNEE TO RESCHEDULE SAID HEARING IN THE EVENT THE PARTIES MUTUALLY REQUEST A REVISED HEARING DATE AND TIME
Body
Recommendation
Recommendation
ACCEPT the Day's Inn appeal notice of Transient Occupancy Tax filed in accordance of San Marcos Municipal Code 3.16, SCHEDULE a hearing before the City Council concerning said tax appeal, recommended to occur on February 25, 2025, at 3:00 pm, and AUTHORIZE the City Manager or designee to reschedule said hearing in the event the parties mutually request a revised hearing date and time.
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Board or Commission Action
Not Applicable
Relevant Council Strategic Theme
Not applicable
Executive Summary
The Uniform Transient Occupancy Tax (TOT) Ordinance of the City of San Marcos was established by a vote of the people 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, as outlined in San Marcos Municipal Code (SMMC) 3.16.
Pursuant to SMMC Section 3.16.100, each hotel operator shall file a return and pay the full amount of the tax due on or before the last day of the month following the close of each calendar quarter. Pursuant to SMMC section 3.16.110, failure to pay the tax due within the time required will result in a 10% penalty of the tax due for the first 30 days late and an additional 10% penalty if delinquency continues over the 30 days.
SMMC section 3.16. 130, provides the right for hotel operators to appeal to the City Council the determination of tax penalty due. Operators have fifteen (15) days from the date of the Notice of Determination to file a written appeal with the City Clerk's office.
Discussion
On November 1, 2024, the Days Inn hotel operator paid the amount o...
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