ORD 370 ORDINANCE NO. 370
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF RANCHO
PALOS VERDES AMENDING CERTAIN PROVISIONS OF THE
RANCHO PALOS VERDES MUNICIPAL CODE REGARDING THE
CITY'S GOLF TAX
THE CITY COUNCIL OF THE CITY OF RANCHO PALOS VERDES
ORDAINS AS FOLLOWS:
Section 1. Section 3.40.020 of Chapter 3.40 of Title 3 of the Rancho
Palos Verdes Municipal Code is hereby amended by amending paragraph C
thereof to read as follows:
"C. `Operator' means the person who is the proprietor of the golf
course, whether in the capacity of owner, lessee, sub-lessee, mortgagee
in possession, licensee, or any other capacity. When the operator
performs some or all of his/her functions through an agent of any type or
character, other than an employee, including an agent whose only duty is
to sell or resell the opportunity to use a golf course, the agent shall also be
deemed an operator for the purpose of this chapter and shall have the
same duties and liabilities as the principal."
Section 2. Section 3.40.40 of Chapter 3.40 of Title 3 of the Rancho Palos
Verdes Municipal Code is hereby amended to read as follows:
"3.40.040 Tax collection.
"A. Each operator shall collect the tax imposed by this chapter to
the same extent and at the same time as the golf fees are collected from
every user.
"B. The amount of tax shall be separately stated from the
amount of the golf fees charged, and each user shall receive a receipt for
payment from the operator.
"C. Any good(s) or service(s) that the operator requires any user
to rent or purchase in order to use the golf course, which the operator
contends is (are) exempt from the golf tax, shall be separately stated from
the amount of the golf fees on the invoice or receipt that is provided to the
user. In no event shall the total charges for such separately stated
required items exceed twenty-five percent (25%) of the golf fee that is
charged to the user to play a round of golf.
Ordinance No. 370
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"D. If the golf fee is combined with any other service or use
(such as, for example, the purchase of a meal), then for purposes of
computing the tax that is imposed under this chapter, the charge for the
round of golf or use of a driving range shall be imputed at the standard
golf fee that is charged by the operator without any discount, promotion or
combination of services.
"E. If the golf fees are paid in installments, a proportionate share
of the tax shall be paid with each installment; any unpaid tax shall be due
upon the user's ceasing use of the golf course.
"F. If golf fees are paid as part of any membership fee or dues,
the operator shall collect a tax on an amount thereof that is fairly allocable
to the golf fees or number of rounds the person paying such membership
fee or dues is entitled to play under the terms of the membership, or the
average number of rounds played by persons paying such membership
fees or dues, whichever is greater."
"G. Any operator shall maintain accounting records, using
generally accepted accounting principles, that are acceptable to the tax
administrator to compute, collect, report and remit the golf tax. Such
accounting records shall include, but not be limited to, vouchers or any
other methods that the tax administrator may require to verify the golf fees
that are being charged, whether by sale or resale, and the golf tax that is
owed to the city."
Section 3. Section 3.40.130 of Chapter 3.40 of Title 3 of the Rancho
Palos Verdes Municipal Code is hereby amended by amending paragraph B
thereof to read as follows:
"B. No tax shall be imposed upon any user of a golf course that
is that is entirely owned and/or operated by a governmental entity."
Section 4. Savings Clause. The provisions of this ordinance are
substantially the same as those originally set forth in Ordinance No. 291, as
adopted in 1993. Therefore, this ordinance is to be construed as a restatement
and continuation of this earlier ordinance, as previously codified, and not as a
new enactment. Nothing contained in this ordinance shall be interpreted or
enforced in any manner as to constitute an increase in the amount of the tax
imposed by Ordinance No. 291.
Section 5. Severability. If any section, subsection, sentence, clause,
phrase, or portion of this Ordinance is for any reason held to be invalid or
unenforceable by a court of competent jurisdiction, the remaining portions of this
Ordinance shall nonetheless remain in full force and effect. The City Council of
the City of Rancho Palos Verdes hereby declares that it would have adopted
Ordinance No. 370
Page 2 of 3
each section, subsection, sentence, clause, phrase, or portion of this Ordinance,
irrespective of the fact that any one or more sections, subsections, sentences,
clauses, phrases, or portions of this Ordinance be declared invalid or
unenforceable.
PASSED, APPROVED and ADOPTED this 16TH DAY OF OCTOBER, 2001.
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ATTEST:
1
City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS
CITY OF RANCHO PALOS VERDES )
I, Jo Purcell, City Clerk of the City of Rancho Palos Verdes, do hereby
certify that the whole number of members of the City is five, that the foregoing
Ordinance No. 370 passed first reading on October 2, 2001, was duly and
regularly adopted by the City Council of said City at a regular meeting thereof
held on October 16, 2001 and that the same was passed and adopted by the
following roll call vote:
AYES: McTaggart, Stern, Gardiner, Ferraro and Mayor Lyon
NOES: None
ABSENT: None
ABSTAIN: None
40 /
City Clerk
Ordinance No. 370
Page 3 of 3
jill
RANCHO PALOS VERDES
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS AFFIDAVIT OF POSTING
CITY OF RANCHO PALOS VERDES)
The undersigned, being first duly sworn, deposes and says:
That at all times herein mentioned, she was and now is the appointed City Clerk
of the City of Rancho Palos Verdes;
That on October 30, 2001 she caused to be
posted the following document entitled: ORDINANCE NO. 370
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF RANCHO PALOS
VERDES AMENDING CERTAIN PROVISIONS OF THE RANCHO PALOS VERDES
MUNICIPAL CODE REGARDING THE CITY'S GOLF TAX.
a copy of which is attached hereto, in the following locations:
City Hall Hesse Park
30940 Hawthorne Blvd. 29301 Hawthorne Blvd
Rancho Palos Verdes Rancho Palos Verdes
Ladera Linda Community Center Ryan Park
32201 Forrestal Drive 30359 Hawthorne Blvd.,
Rancho Palos Verdes Rancho Palos Verdes
I certify under penalty of perjury that the foregoing is a true and correct affidavit of
posting.
I it LP i , Of
City Clerk
30940 Hawthorne Boulevard/Rancho Palos Verdes,CA 90275-5391/(310)377-0360/Fax(310)544-5291
www.palosverdes.com/rpv