HomeMy WebLinkAbout1870 02-23-2010ORDINANCE NO. 1870
AN ORDINANCE AMENDING CHAPTER 78, "TAXATION ", ARTICLE
IV, "HOTEL OCCUPANCY TAX ", SECTION 78 -121, "DEFINITIONS ",
AND SECTION 78 -126, "VIOLATION OF ARTICLE; PENALTY ", OF
THE CODE OF ORDINANCES OF THE CITY OF EULESS, TEXAS,
PROVIDING A SEVERABILITY CLAUSE; PROVIDING A SAVINGS
CLAUSE; PROVIDING A PENALTY FOR VIOLATION; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, Chapter 78, "Taxation" of the Euless Code of Ordinances contains
provisions governing the levy, collection, and reporting of Hotel Occupancy Tax; and
WHEREAS, The City of Euless City Council has imposed the same interest rate
and late penalty for collection and payment violations since the adoption of Ordinance
Number 594, adopted by the Euless City Council on September 25, 1979; and
WHEREAS, the City Council of the City of Euless, Texas, finds, determines, and
declares that certain interest charges, fines, and penalties are necessary to provide for
efficient government services.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
EULESS, TEXAS:
SECTION 1.
That Chapter 78, "Taxation ", Article IV, "Hotel Occupancy Tax", Section 78 -121,
"Definitions ", of the Euless Code of Ordinances is herewith amended to revise the
following definition to read as follows:
Sec. 78 -121. Definitions.
Assessor - collector means the city manager, his /her successor, or his /her designated
representative.
SECTION 2.
That Chapter 78, "Taxation ", Article IV, "Hotel Occupancy Tax", Section 78 -126,
"Violation of article; penalty ", of the Euless Code of Ordinances is herewith amended in
its entirety to be and read as follows:
Sec. 78 -126. Violation of article; penalty.
(a) If any person required by the provisions of this article to collect the tax imposed
in this article, make reports as required in this article, and pay to the occupancy
tax assessor - collector the tax as imposed in this article shall fail to collect such
tax, file such report, or pay such tax, or if such person shall file a false report,
such person shall be deemed guilty of a class C misdemeanor in accordance
with Chapter 1, "General Provisions ", Section 1 -12, "General Penalty," Euless
Code of Ordinances. A person violating a provision of this ordinance is guilty of
a separate offense for each day or part of a day during which the violation is
committed, continued or permitted, unless otherwise provided.
(b) If any person shall fail to file a report as required in this article or shall fail to pay
to the occupancy tax assessor - collector the tax as imposed in this article when
such report or payment is due, there shall be forfeited as a penalty an additional
amount of ten percent (10 %) of the amount due for each month or part of a
month after such delinquent payment was due, which penalty shall not exceed
50 percent, nor be less than $10.00. Delinquent taxes shall also draw interest at
the rate of ten percent (10 %) per annum beginning 60 days from the date due.
SECTION 3.
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 invalid, ineffective or unconstitutional by the valid
judgment or final decree of a court of competent jurisdiction, such invalidity,
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.
SECTION 4.
SAVINGS CLAUSE. That Chapter 78, "Taxation ", 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.
SECTION 5.
EFFECTIVE DATE. This ordinance shall be in full force and effect from and after
its passage, as provided by the Euless City Charter and the laws of the State of Texas.
Ordinance No. 1870, February 21, 2010
PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular
meeting of the Euless City Council on the 23`d day of February 2010 by a vote of 7
ayes, o_ nays, and o_ abstentions.
APPROVED:
Mary L' aleh, Mayor
APPROVED AS TO FORM:
ATTEST:
Susan Crim, TRMC, City Secretary
Ordinance No. 1870, February 23, 2010