Arcadia Municipal Code Div. 2 Imposition and Rate

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the maximum amount of twelve percent (12%) of the rent charged to the transient. Said tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing occupancy. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator. The proceeds of this tax are allocated to the City's general fund for governmental expenditures. This chapter may be repealed or amended by the City Council without a vote of the People of the City of Arcadia. However, as required by California Constitution Article XIIIC (Proposition 218), voter approval is required for any amendment or provision that would increase the maximum rate or methodology of any tax levied pursuant to this chapter.

(Ord. No. 2292-D, § 1, 4-10-12; Ord. No. 2391, § 1, 11-8-22)