HomeMy WebLinkAboutReso 26-20 Delaying Penalties and Interest for Late TOTRESOLUTION NO.26.20
RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF MORRO BAY, CALIFORNIA,
AUTHORIZING THE CITY ADMINISTRATION THROUGH THE CITY FINANCE DIRECTOR TO
DELAY PENALTIES AND INTEREST FOR LATE TRANSIENT OCCUPANCY TAX (TOT)
REVENUES RECEIVED FOR FEBRUARY AND MARCH 2020 TRANSIENT LODGING
SERVICES UNTIL AUGUST 31, 2020, PURSUANT TO THE STATE OF EMERGENCY
PROCLAIMED DUE TO THE COVID-19 PANDEMIC
THE CITY COUNCIL
City of Morro Bay, California
WHEREAS, On March 4, the Governor declared the existence of a state of emergency in the
State of California in response to the COVID-1 9 pandemic, on March 14, the City of Morro Bay declared
a local emergency in response to the COVID-1 9 pandemic, and on March 18, 2020, the County of San
Luis Obispo declared a Shelter at Home order for non -essential activities; and
WHEREAS, staff has been notified from lodging properties that lodging properties are
experiencing significant reduction in lodging activity and revenues, and those businesses are
requesting that February 2020 and March 2020 TOT interest and penalty payments be delayed until
after Summer 2020; and
WHEREAS, it is in the City's interest to continue to maintain essential services and work with its
lodging businesses that have contributed to the City's financial well-being and will continue to support
the City's essential services; and
WHEREAS, the City has emergency reserves in its General Fund to help support City
operations during the state of emergency.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Morro Bay, California,
the City administration through the City's Finance Director is authorized to delay until August 31, 2020
the imposition of penalties and interest for late Transient Occupancy Tax (TOT) revenues from lodging
properties (Morro Bay Municipal Code Chapter 3.24) received for February 2020 and March 2020
transient occupancy lodging services, notwithstanding provisions of Morro Bay Municipal Code §§
3.24.090-3.24.100. Any such payments not received by August 31, 2020 shall be considered as of
September 1, 2020 to have accrued penalties and interest as if no delay had been provided, and may
result in revocation of Short-term Vacation Rental licenses.
PASSED AND ADOPTED by the City Council of the City of Morro Bay at a special meeting
thereof held on the 1st day of April 2020, by the following vote:
AYES: Headding, Addis, Davis, Heller, McPherson
NOES' None
ABSENT: None
JO
ATTEST:
ANA SWANSON, City Clerk
H
DDING, Mayor