1 STAFF REPORT
DATE: November 19, 2024
TO: Justin Hess, City Manager
FROM: Jennifer Becker, Financial Services Director
By: Susan Langford, Revenue Manager
SUBJECT: Introduction of an Ordinance Amending Burbank Municipal Code Sections 2-4-601 and 2-4-603 (Transient Occupancy Tax)
RECOMMENDATION
Introduce AN ORDINANCE OF THE COUNCIL OF THE CITY OF BURBANK AMENDING BURBANK MUNICIPAL CODE SECTIONS 2 -4-601 AND 2 -4-603 (TRANSIENT OCCUPANCY TAX) that implements non-substantive text corrections and consider its adoption at a later meeting.
BACKGROUND
On December 6, 2022, the City adopted Ordinance No. 22-3, 984 to streamline the Transient Occupancy Tax (TOT) and Transient Parking Tax (TPT) regulations by adding clarifications consistent with the existing laws and current practices , and provide administrative language that was consistent for both ordinances . During the process to streamline the regulations, the tax rate for the TOT was inadvertently changed with the rate for TPT (which has always been and is currently at 12 percent) when the current TOT rate is 10 percent. Ordinance No. 22- 3,984 was not intended to affect nor change any existing TOT rates that were previously approved by voters , and, since it was adopted, the City has not actually implemented any changes to the existing 10 percent TOT rate.
DISCUSSION
Procedurally, the way to amend a previously adopted ordinance is to introduce and adopt another ordinance that contains the appropriate corrections. This ordinance simply fixes a typographical error to correctly restate the current maximum TOT rate of 10 percent. It does not substantively change any existing laws or rates.
FINANCIAL
SERVICES
2 ENVIRONMENTAL REVIEW
Organizational or administrative activities of governments , that will not result in direct or indirect physical changes in the environment , are not projects under the California Environmental Quality Act (CEQA). This activity is just amending a code section and thus has no potential for resulting in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment. (14 CCR § 15378.)
FISCAL IMPACT
There is no fiscal impact related to this BMC amendment.
CONCLUSION
This ordinance is introduced to correct the existing typographical error in the BMC related to the TOT.
ATTACHMENTS
Attachment 1 – Ordinance
Attachment 2 – Redline of TOT Text Amendment