HomeMy WebLinkAbout1318 03-12-1998ORDINANCE NO. 1 318
AN ORDINANCE AMENDING ARTICLE IV OF CHAPTER 78
OF THE CODE OF ORDINANCES OF THE CITY OF EULESS,
TEXAS, LEVYING A HOTEL OCCUPANCY TAX TO REMOVE
AN EXEMPTION THEREFROM FOR RELIGIOUS,
CHARITABLE OR EDUCATIONAL PURPOSES TO CONFORM
WITH STATE LAW; PROVIDING FOR SEVERABILITY;
PROVIDING A SAVING CLAUSE; PROVIDING A PENALTY
FOR VIOLATION; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the existing provisions of the Euless Code exempt from payment of
the municipal hotel occupancy tax, corporations or associations authorized
exclusively for religious, charitable or educational purposes; and
WHEREAS, rulings of the Attorney General of the State of Texas have
interpreted applicable provisions of state law to authorize such exemption only from
payment of the hotel occupancy tax authorized to the state of Texas and not the
hotel occupancy tax authorized to counties and municipalities; and
WHEREAS, existing ordinances of the city of Euless authorize such religious,
charitable or educational exemption; and
WHEREAS, it is the desire of the City Council of the city of Euless to conform
its ordinances levying hotel occupancy tax with the rulings of the Attorney General.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF EULESS, TEXAS:
I.
Section 78 -122 entitled Levy of tax; rate; exemptions. of ARTICLE IV. HOTEL
OCCUPANCY TAX, of the Euless Code of Ordinances is herewith amended to be and
read as follows:
"There is hereby levied upon the cost of occupancy of any room or space
furnished by any hotel within the city where such cost of occupancy is the rate of
$2.00 or more per day, a tax equal to the maximum tax then allowed by law to be
assessed and levied by the city upon the consideration paid for the occupancy of such
room to such hotel."
II.
Severability Clause. That it is hereby declared to be the intention of the City
Council that the sections, paragraphs, sentences, clauses and phrases of this
ordinance are severable, and, if any phrase, clause, sentence, paragraph or section of
this ordinance shall be declared void, ineffective or unconstitutional by the valid
judgment or final decree of a court of competent jurisdiction, such voidness,
ineffectiveness or unconstitutionality shall not affect any of the remaining phrases,
clauses, sentences, paragraphs and sections of this ordinance since the same would
have been enacted by the City Council without the incorporation herein of any such
void, ineffective or unconstitutional phrase, clause, sentence, paragraph or section.
III.
Savings Clause. That Chapter 84 of the Code of Ordinances, City. of Euless,
Texas, as amended, shall remain in full force and effect, save and except as amended
by this ordinance.
IV.
Penalty for Violation. Any person, firm or corporation violating any of the
terms and provisions of this ordinance shall be deemed guilty of a misdemeanor and,
upon conviction thereof, shall be fined in an amount not to exceed $2,000.00. Each
such violation shall be deemed a separate offense and shall be punishable as such
hereunder.
V
Effective Date. This ordinance shall be in full force and effect from and after
its passage and publication as provided by the Euless City Charter and the laws of
the State of Texas.
PRESENTED AND GIVEN FIRST READING and approved at a regular meeting
of the Euless City Council on the 12th day of March 1998; by a vote
of 7 ayes, 0 nays and 0 abstentions.
APPROVED:
Mary Lib Sal , Mayor
ATTEST:
usan Crim, C, City Secretary
APP OVE.
Bob7AcFarland, City—A—Ti7owney
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