HomeMy WebLinkAboutOrdinance 5439 07/05/1988
ORDINANCE NO.
5439
(GENERAL)
AN ORDINANCE CONCERNING THE TRANSIENT ROOM TAX, INCREASING THE
RATE OF SUCH TAX FROM 4% TO 4 1/2% AND PROVIDING FOR USE OF THE
PROCEEDS OF SUCH ADDITIONAL TAX, CREATING'A SPECIAL AND SEPARATE
FUND DENOMINATED THE "HAYt'1ARD FIELD RESTORATION AGREEMENT FUND"
ESTABLISHING AN EFFECTIVE DATE AND Al1ENDING SECTIONS 8-21-2 AND
SUB-SECTION (1) OF SECTION 8-21-15 OF THE SPRINGFIELD CODE, 1965,
AND DECLARING AN EMERGENCY.
THE CITY OF SPRINGFIELD DOES ORDAIN AS FOLLOWS:
Section 1: Section 8-21-2 is amended to read as follows:
"8-21-2 Levy. For the privilege of occupancy in any
hotel, each transient shall pay a tax
of four and one-half percent of the rent charged by
the operator for the occupancy period. The tax shall
constitute a debt owed by the transient to the city
and be extinguished only by payment to the operator
of the city~ The transient shall pay the tax on his
records when the rent is collected, if the operator keeps
his records on the cash ,accounting basis, and when earned,
if the operator keeps his records on the accrual account-
ing basis. If the rent is paid in installments, a proportion-
ate share of the tax shall be paid by the transient to the
operator with each installment. If for any reason the tax
due is not paid to the operator of the hotel, the tax
administrator ,may require that the tax be paid directly
to the city. In all cases the rent paid or charged for
occupancy shall exclude amounts received for the sale of
goods, services or commodities, other than the furnishing
of rooms, accommodations, and parking space in mobile ,home
parks or trailer parks."
Section 2: Sub-section (1) of Section 8-21-15 is hereby amended
to read as follows: (Sub-sections [a] through [e] are added in their
entirety)
Administration.
"8-21-15
8-21-2 to
transient
(1) The tax administrator shall deposit all
money collected pursuant to Sections
8-21-12 of this Code to the credit of the
room tax fund.
(a) The tax administrator shall establish
a separate and special fund which shall be denominated
the "Hayward Field Restoration Agreement Fund."
*$15,000.00
(b) $"i-9-,ee-o-.-G-e- of the annual net proceeds
collected from'the levy of the transient room tax shall be
deposited by the tax administrator to said fund upon
collection. Provided however, that in the event that
*Adopted as amended by Council on July 5, 1988, amending $19,000. to $15,000.
ORDINANCE NO. 5439
Page 2
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the amount equal to 1/9 of the total tax of 4 1/2%, or
1/2% of tax, does not equal ~~~;~:O~, then the sum
to be so deposited by the tax administrator to said
fund on collection shall be equal to not more than
1/9 of the total tax, of 4 1/2%, or 1/2% of tax. Said
fund is to be used for the performance of the obliga-
tions of the City of Springfield under that certain
Chapter 190 Intergovernmental Agreement entered into
with the City of Eugene, Lane County, and the State
of Oregon, acting by and through the Oregon State
Board Of Higher Education for the renovation and
restoration of Hayward Field. The tax administrator
shall not deposit any sums which would exceed the
amounts required to be paid under Section 8-21-15 (1)
(c). Any sums not required shall remain in, and any
surpluses shall be transferred to, the General Transient
Room Tax Fund to be duly budgeted, distributed and
expended in accordance with Council policies established
by the budget and by resolution.
(c) From such funds the administrator
is to pay annually on July 3~, 1989, and annually on
said date each year thereafter to the University Of
Oregon for application upon retirement of the Hayward
Field Improvement Project Bonds, the sum of ~9;~=O~
or the amount equal to 1/2% of the 'tax, whichever shall
be the lesser, of the annual net proceeds collected from
"the levy of the transient room tax.
(d) Said payments shall continue until
the bonds referred to in said Intergovernmental Agreement
are retired, irrespective of any extension or refunding
until Hayward Field is no longer used as a track and field
facility, until the cities and county cease making payments,
until the expiration of twenty years, or until the agreement
is otherwise terminated, whichever is earlier.
(e) Upon completion of payment as
provided in (d), any remaining amounts in the Hayward Field
Restoration Agreement Fund shall be returned to the balance
of the Transient Room Tax Fund for use in any manner con-
sistent with use of the balance of such tax, and as provided
by law. The Hayward Field Restoration Agreement Fund shall
then be closed."
Section 3: Subsection (4) of Section 8-21-3 is hereby repealed.
Section 4: This ordinance and the additional tax imposed by the
amendment of Code Section 8-21-2 shall become effective on the 1st day
of August, 1988.
Section 5: It is hereby found and determined that matters
relating to Hayward Field re'storation and the transient room tax and
use thereof are matters affecting th~ pl'plic heal th,r ~afety and welfare
as amended by Council on ju1y 5, 1988, amendlng %19,000. to $l~,OuO.
Adopted
~ J ~
. RDINANCE NO. 5439
age 3 ~
and that an emergency therefore exists, and that this ordinance shall
therefore take effect immediately upon its passage by. the Council
and approval by the Mayor.
Adopted by a vote of 5
this 5th day of Ju Iy
Approved by the Mayor this 5th
1988. '
for and
o
against
, 1988.
day of July
/J
~ C.
ATTEST:
Adopted as amended oy Councllon July 5, 1988, amending $19,000. to $15,000.