ORD 16-09 Amending Chapter 5.02 Payment of Overdue TaxesORDINANCE NO. 16-
09 AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF ORANGE AMENDING CHAPTER 5.02
OF THE ORANGE MUNICIPAL CODE
REQUIRING PAYMENT OF OVERDUE TAXES PRIOR
TO JUDICIAL
REVIEW.WHEREAS, pursuant to Title 5 of the Orange Municipal Code the City
imposes various business taxes, transient occupancy taxes and other taxes and fees on persons
who are doing business within the City;
and WHEREAS, Article XIII, Section 32, of the California Constitution provides that
a person who seeks to challenge the validity of a tax must first pay the tax prior to
seeking judicial review;
and WHEREAS, Ordinance No. 16-09 seeks to clarify and restatethe City's
position that payment of taxes and fees is required prior to the institution of legal proceedings
to challenge
a tax.NOW, THEREFORE, THE CITY COUNCIL OF THE CITY
OF ORANGE DOES ORDAIN
AS FOLLOWS:
SECTION I:Section5.02.065 shall be added to the Orange Municipal Code to provide
as follows:5.02.065 Payment of Taxes Prior to
Judicial Review No injunction or writ of mandate or other legal or equitable process
shall issue in any suit, action or proceeding in any court against the City or an officer thereof,
to prevent or enjoin the collection of taxes sought to be collected pursuant to this Title 5 and
payment of all tax, interest and penalties shall be required as a condition precedent to
seeking judicial review of any
tax liability."
SECTION II:Should any section, subsection, clause, or provision of this Ordinance for
any reason be held to be invalid or unconstitutional, such invalidity or unconstitutionality shall
not affect the validity or constitutionality of the remaining portions of this Ordinance; it
being hereby expressly declared that this Ordinance, and each section, subsection, sentence,
clause and phrase hereof would have been prepared, proposed, approved and ratified irrespective
of the fact that any one or more sections, subsections, sentences, clauses or phrases
be declared invalid or unconstitutional. This Ordinance shall be prospective in application
from its
SECTION III:
A summary of this Ordinance shall be published and a certified copy of the full text
of this Ordinance shall be posted in the Office of the City Clerk at least five (5) days prior to
the City Council meeting at which this Ordinance is to be adopted. A summary of this
Ordinance shall also be published once within fifteen (15) days after this Ordinance's
passage in a newspaper of general circulation, published, and circulated in the City of
Orange. The City Clerk shall post in the Office of the City Clerk a certified copy of the full
text of such adopted Ordinance along with the names of those City Council members voting
for and against the Ordinance in accordance with Government Code Section 36933. This
Ordinance shall take effect thirty (30) days from and after the date of its final passage.
ADOPTED this 25`" day of August, 2009.
ti ~
yn avec e, Mayor, ity of Orange
ATTEST:
Mar; E ur ,City Clerk, ~7 Orange
STATE OF CALIFORNIA )
COUNTY OF ORANGE )
CITY OF ORANGE )
I, MARY E. MURPHY, City Clerk of the City of Orange, California, do hereby
certify that the foregoing Ordinance was introduced at the regular meeting of the City
Council held on the l lt" day of August, 2009, and thereafter at the regular meeting of said
City Council duly held on the 25th day of August, 2009, was duly passed and adopted by the
following vote, to wit:
AYES:COUNCILMEMBERS:Smith, Murphy, Cavecche, Dumitru, Bilodeau
NOES:COUNCILMEMBERS:None
ABSENT:COUNCILMEMBERS:None
ABSTAIN:COUNCILMEMBERS:None
Mary a ,City Clerk, City f Orange
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