ORDINANCE NO. 3925
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TORRANCE, CALIFORNIA, AMENDING DIVISION 2,
CHAPTER. 22, ARTICLE 1 AND ARTICLE 2 OF THE
TORRANCE MUNICIPAL CODE BY ADDING NEW
DEFINITIONS TO SECTION 222.1.2 AND A NEW SECTION
222.2.13, ALTERING AUTHORITY, RULES AND
REGULATIONS, AND DEFINITIONS OF UNIFORM
OCCUPANCY TAX
WHEREAS, the City desires to improve its Uniform Occupancy Tax collection compliance efforts with Short Term Rentals in the City of Torrance; and
WHEREAS, the City does not currently define Accommodations Intermediary in Torrance Municipal Code Section 222.1.2, therefore companies that assist in Short Term Rentals are not required to collect and remit uniform occupancy tax on behalf of Short-Term Rental Owners; and WHEREAS, the City desires to provide the Tax Administrator authority to promulgate rules and regulations in an effort to enforce provisions of the City's Uniform Occupancy Tax; and NOW, THEREFORE, the City Council of the City of Torrance does hereby ordain as follows:
SECTION 1
That Section 222.1.2 of the Torrance Municipal Code shall be amended and added to read as follows:
"SECTION 222.1.2 -DEFINITIONS
f) Operator means: the person who is proprietor of the hotel, motel, or short-term rental property, whether in the capacity of owner, lessee, sublessee, mortgagee, licensee, managing agent of the owner, or accommodations intermediary. Where the operator performs his functions through a managing agent or accommodations intermediary, of any type or character other than an employee, the agent or intermediary shall also be deemed an operator for the purposes of this Chapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this Chapter by either the principal or the managing agent or accommodations intermediary shall, however, be considered to be compliance by both.
g) Accommodations intermediary includes, without limitation, any person, corporation, entity, travel or booking agent, room seller/reseller, or trust/partnership that directly or indirectly (i) facilitates the rental of accommodation(s) and (ii) charges, collects, or receives rent or a facilitation fee in connection with such rental.
h) Tax Administrator means the City Manager or his designated nominee." 1 SECTION 2
That Section 222.2.13 is added to the Torrance Municipal Code, to read as follows:
"SECTION 222.2.13-AUTHORITY; RULES AND REGULATIONS.
The Tax Administrator may promulgate rules and regulations consistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement and administration of this chapter. However, any such rule or regulation which would increase the tax levied pursuant to this chapter within the meaning of Government Code section 53750, subdivision (h) is subject to voter approval as required by California Constitution Article XlllC (Proposition 218). Said rules and regulations shall be filed in the city's Revenue Division office and maintained in an orderly and readily accessible manner. Such rules shall take effect after the Tax Administrator gives public notice of them in the ma{iner required for ordinances of the City or at such later time as the Tax Administrator may specify. Th~· bU(den to secure and comply with the rules and regulations shall be upon the operator."
SECTION 3
Any provisions of the Torrance Municipal Code or its appendices, or any other ordinances of the City inconsistent with this ordinance, to the extent of the inconsistencies and no further, are repealed.
SECTION 4
If any section, subsection, sentence, clause, or phrase of this ordinance is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, the decision will not affect the validity of the remaining portions of the ordinance. The City Council declares that it would have passed this ordinance and each section, subsection, sentence, clause and phrase, irrespective of the fact that any one or more sections, subsections, sentences, clauses or phrases are declared invalid or unconstitutional.
2 SECTION 5
This ordinance will take effect thirty days after the date of its adoption. Within fifteen days following adoption, this ordinance or a summary of this ordinance, if authorized by the City Council, will be published at least once in the Daily Breeze, a newspaper of general circulation, published and circulated in the City of Torrance.
INTRODUCED and APPROVED the 14th day of November, 2023.
ADOPTED and PASSED this 28th day of November, 2023.
APPROVED AS TO FORM:
PATRICK Q. SULLIVAN, City Attorney ATTEST: -
~AZ
3 TORRANCE CITY COUNCIL ORDINANCE NO. 3925
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES
CITY OF TORRANCE
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I, Rebecca Poirier, City Clerk of the City of Torrance, California, do hereby certify that the foregoing Ordinance was duly introduced at an adjourned regular meeting of the City Council held on the 14th day of November, 2023 and was duly adopted at a regular meeting of said Council held on the 28th day of November, 2023 by the following roll call vote:
AYES: COUNCILMEMBERS Griffiths, Kaji, Kalani, Lewis, Mattucci, Sheikh & Mayor Chen.
NOES: COU NCI LMEMBERS: None.
ABSTAIN : COUNCI LMEMBERS: None.
ABSENT: COUNCILMEMBERS: None.
This ordinance was duly published in accordance with State law (GC 40806). l.
Reb a Poirier, M MC
City le r k of the City of Torrance
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