HomeMy WebLinkAboutReso 25-20 Permitting the Tax Administrator to Waive Penalties and Interest for Failure to Timely Pay the City's Transient Occupancy TaxReso No. 25-20, Item 8.2, Adopted 04/07/20 Page 1 of 2
RESOLUTION NO. 25 - 20
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
* * * * * * * * *
PERMITTING THE TAX ADMINISTRATOR TO WAIVE PENALTIES AND INTEREST
FOR FAILURE TO TIMELY PAY THE CITY’S
TRANSIENT OCCUPANCY TAX
WHEREAS, on March 16, 2020, the City’s Director of Emergency Services proclaimed that
a Local Emergency exists throughout the City of Dublin as a result of the community spread of
novel coronavirus (COVID-19); and
WHEREAS, on March 18, 2020, the City Council of the City of Dublin ratified the
proclamation of existence of a local emergency and delegated authority to the City
Manager/Director of Emergency Services related to the COVID-19 pandemic; and
WHEREAS, on March 16, 2020, seven health officers within six Bay Area counties,
including Alameda County, took a unified step to slow the spread of COVID-19 and preserve
critical health care capacity across the region by issuing a legal order directing their respecti ve
residents to shelter at home and limiting activity, travel , and business functions to only the most
essential needs for three weeks, beginning March 17, 2020; and
WHEREAS, on March 19, 2020, Governor Gavin Newson issued a statewide order
ordering all individuals living in the State of California to stay home or at their place of residence ,
except as needed to maintain continuity of operation of the federal critical infrastructure sectors;
and
WHEREAS, on March 31, 2020, Alameda County issued an order that supersedes the
March 16, 2020 Alameda County Order, directing all individuals to shelter in place until May 3 ,
2020 and clarifying, strengthening, and extending certain terms of the prior countywide order to
increase social distancing and reduce person-to-person contact; and
WHEREAS, businesses of all sizes have been closed, and both large and small events
across the Bay Area and in the City of Dublin have been cancelled or postponed due to the County
and State orders. These closures, cancellations and postponements cause loss in revenue for
business owners and events, as well as surrounding local businesses and hotels that rely on
business and events to bring patrons to Dublin; and
WHEREAS, the City of Dublin’s Municipal Code (DMC) imposes fines, penalties, and
interest when a hotel operator does not pay the City’s transient occupancy tax; and
WHEREAS, DMC section 2.44.060(A)(6)(e) states that In the event of the proclamation of
a local emergency, the Director of Emergency Services is empowered to execute special powers
conferred upon them by resolution or emergency plan adopted by the City Council.
NOW, THEREFORE, BE IT RESOLVED by the City Council that:
Reso No. 25-20, Item 8.2, Adopted 04/07/20 Page 2 of 2
1.Until June 30, 2020, any hotel operating within the City may request, and the Director of
Emergency Services may agree, to waive the fines, penalties, and interest imposed by
DMC section 3.16.080 related to the payment of the City’s transient occupancy tax.
2.Such waiver must be requested and approved in writing.
3.Any waiver of fines, penalties or interest does not otherwise relieve the hotel operator of
their obligation to pay the principal amounts due to the City of Dublin, and does not relieve
those parties from the payment of any fines, penalties, and interest that accrue to the City
of Dublin after June 30, 2020.
4.Payments due for the period of January 1, 2020 through June 30, 2020 shall be remitted
to the City no later than July 31, 2020.
BE IT FURTHER RESOLVED that this waiver may be extended or supplemented in
response to subsequent Executive Orders by the Governor of the State of California on this
subject, or orders or ordinances issued or adopted by Alameda County .
PASSED, APPROVED, AND ADOPTED this 7th day of April 2020, by the following vote:
AYES: Councilmembers Goel, Hernandez, Josey, Kumagai and Mayor Haubert
NOES:
ABSENT:
ABSTAIN:
______________________________
Mayor
ATTEST:
City Clerk