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HomeMy WebLinkAbout2118 08-16-2016 ORDINANCE NO. 2118 AN ORDINANCE AMENDING CHAPTER 78 "TAXATION" OF THE EULESS MUNICIPAL CODE BY PROVIDING FOR THE COLLECTION OF INTEREST AND PENALTIES ON HOTEL OCCUPANCY TAXES OWED TO THE CITY; PROVIDING THAT THIS ORDINANCE SHALL BE CUMULATIVE OF ALL ORDINANCES; PROVIDING A SEVERABILITY CLAUSE; PROVIDING A SAVINGS CLAUSE; PROVIDING FOR PUBLICATION IN THE OFFICIAL NEWSPAPER; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Euless is a home rule city acting under its charter adopted by the electorate pursuant to Article XI, Section 5 of the Texas Constitution and Chapter 9 of the Local Government Code; and WHEREAS, the City Council has imposed municipal occupancy taxes upon the costs of occupancy of any room or space furnished by any hotel within the City; and WHEREAS, the City Council desires to provide for the collection of penalties and interest on delinquent hotel occupancy taxes in accordance with state law. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. Section 78-125 "Enforcement" of Article IV "Hotel Occupancy Tax" of Chapter 78 "Taxation" of the Euless Code of Ordinances is hereby amended to read as follows: a) The occupancy tax assessor-collector shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied in this article, and shall upon reasonable notice have access to books and records necessary to enable him to determine the correctness of any report filed as required by this article and the amount of taxes due under the provisions of this article. b) If the city brings suit against a person who is in violation of this article, in addition to the amount of anytax owed the citymaycollect, in accordance with state law, the following: 1) reasonable attorneys fees; 2) the costs of an audit; 3) a penalty in the maximum amount allowed by state law; and 4) interest. SECTION 2. Section 78-126 "Violation of article; penalty" of Article IV "Hotel Occupancy Tax" of Chapter 78 "Taxation" of the Euless Code of Ordinances is hereby amended by revising subsection (b) to read as follows: Sec. 78-126 Violation of article; penalty 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 assessed a penalty of fifteen percent (15%) of the total amount of the tax owed if the tax has been delinquent for at least one complete municipal fiscal quarter. Delinquent taxes shall also draw interest at the rate of ten percent (10%) per annum beginning 60 days from the due date. SECTION 3. CUMULATIVE CLAUSE. This Ordinance shall be cumulative of all provisions of the City Code and other ordinances of the City of Euless, Texas, except where the provisions of this ordinance are in direct conflict with the provisions of other ordinances, in which event the conflicting provisions of the other ordinances are hereby repealed. SECTION 4. 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 or unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such invalidity 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 in this ordinance of any such invalid or unconstitutional phrase, clause, sentence, paragraph or section. SECTION 5. SAVINGS CLAUSE. All rights and remedies of the Cityof Euless are expresslyressl Y saved as to any and all violations of the provisions of the City Code or any other ordinances regulating hotel occupancy taxes that have accrued at the time of the effective date of this ordinance; and as to such accrued violations and allendin P 9 litigation, both civil and criminal, whether pending in court or not, under such ordinances, same shall not be affected by this ordinance but may be prosecuted until final disposition by the courts. Ordinance No. 2118, Page 2 of 3 SECTION 6. PUBLICATION CLAUSE. The City Secretary of the City of Euless is hereby directed to publish the caption, penalty clause and effective date of this ordinance in the official newspaper of the City of Euless, as required by Section 12 of Article II of the Charter of the City of Euless. SECTION 7. 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 PASSED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on August 16, 2016, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: 11., -/ Jl� Linda in, Mayor ATTEST: xfutteAc.) Kim Sutter, TRMC, City Secretary APPROVED AS TO FORM: c Wayne Olson, CityAttorney Ordinance No. 2118, Page 3 of 3 INVOICE Star-Telegram Customer ID: CITO9 808 Throckmorton St. Invoice Number: 338402481 FORT WORTH,TX 76102 (817)390-7761 Invoice Date: 8/20/2016 Federal Tax ID 26-2674582 Terms: Net due in 21 days .�,>�.pue NDate: 8/31/2016 Bill To: REQUISITION PO umber: CITY OF EULESS ACCOUNTS PAYAB 201 N ECTOR DRAUG � 2C;��3 Drder Number: 33840248 �6 v ,, EULESS, TX 76039-3543 Nales Rep: 073 REQUESTED Description: CITY OF EULESS 0 Attn:Attn:ACCOUNTS . PAYABLE Publication Dates: 8/19/2016-8/20/2016 Description Location Col Depth Linage MU Rate Amount CITY OF EULESS ORDINANCE NO. 2 I3580 I 172 172 LINE $1.02 $350.88 Sales Discount ($227.04) Misc Fee $5.00 RECEIVED Net Amount: $128.84 AUG 26 2016 a�;.a..�.;,,, DEBORAH JEAN BAYLOR n-qp Notary Public,State of Texas • ,.•1 My Commission Expires CITY OF EULESS +% ,b�`' October 29, 2019 County of Tarrant ''�' FINANCE DEPT. ,, Before me,a Notary Public in and or said County and State, this day personally appeared Christy Holland,Bids C'Legal Coordinator for the Star-Telegram,published by the Star-Telegram, Inc.at Fort Worth, in Tarrant County,Texas:and who after being duly sworn, did depose and say that the attached clipping of advertisement was published in the above named paper on the listed dates: BIDS C'LBGALS DEPT Star-Telegram. SUBSCRIBED AND SWOQQTO BEFORE MB, THIS DAY O.F August 43) 2016 / Signed , , 4 ,� j / 2a,NOTA.J'}'PZIBLIC \ Thank You For Your Payment Remit To: Star-Telegram Customer ID: CITO9 P.O. BOX 901051 Customer Name: CITY OF EULESS ACCOUN FORT WORTH, TX 76101-2051 Invoice Number: 338402481 Invoice Amount: $128.84 PO Number: Amount Enclosed: $ OQiVtal WI CSo I PUBLICATION.The City Secretary of the City of Euless is hereby directed Legal Notices to publish the caption, penalty clause and effective date of this CITY OF EULESS ordinance in the official newspaper ORDINANCE NO. 2118 of the City of Euless, as required AN ORDINANCE AMENDING CHAP- by Section 12 of Article II of the TER 78 "TAXATION" OF THE Charter of the City of Euless. EULESS MUNICIPAL CODE BY PRESENTED AND PASSED ON FIRST PROVIDING FOR THE COLLECTION AND FINAL READING at a regular OF INTEREST AND PENALTIES ON meeting of the Euless City Council HOTEL OCCUPANCY TAXES OWED on August 16, 2016, by a vote of TO THE CITY; PROVIDING THAT 7 ayes, 0 nays and 0 abstentions. THIS ORDINANCE SHALL BE CU- MULATIVE OF ALL ORDINANCES; ORDINANCE NO. 2127 PROVIDING A SEVERABILITY AN ORDINANCE AUTHORIZING THE CLAUSE; PROVIDING A SAVINGS ISSUANCE OF A SPECIFIC USE CLAUSE; PROVIDING FOR PUBLI- PERMIT ON VINE ADDITION, CATION IN THE OFFICIAL NEWS BLOCK A, LOT 1, 421 WEST PAPER; AND PROVIDING AN EF- AIRPORT FREEWAY FOR HOTEL; FECTIVE DATE. PROVIDING FOR A SEVERABILITY SECTION 6. CLAUSE; PROVIDING A PENALTY PENALTY CLAUSE.Any person,firm I FOR VIOLATION; PROVIDING FOR PUBLICATION IN THE OFFICIAL or corporation violating any of the 1NEWSPAPER;AND PROVIDING AN terms and provisions of this ordi- 1 EFFECTIVE DATE. nance shall be deemed guilty of a SECTIC% 3. misdemeanor and, upon conviction PENALTY CLAUSE.An thereof,shall be fined in accordance Y person,firm with Chapter 1,Section 1-12,Euless or corporation violating any of the Code of Ordinances. Each such terms and provisions of this ordi- violation shall be deemed a separate nance shall be deemed guilty of a offense and shall be punishable as misdemeanor and, upon conviction such hereunder. thereof,shall be fined in accordance SECTION 7. with Chapter 1,Section 1-12,Euless PUBLICATION.The City.Secretary of Code of Ordinances. Each such the City of Euless is hereby directed violation shall be deemed a separate to publish the caption, penalty offense and shall be punishable as clause and affective date of this such hereunder. ordinance in the official newspaper SECTION 4. of the City of Euless, as required PUBLICATION.The City Secr8tary of by Section 12 of Article II of the the City of Euless is hereby directed Charter of the City of Euless. to publish the caption, penalty PRESENTED AND PASSED ON FIRST clause and effective date of this AND FINAL READING at a regular ordinance in the official newspaper meeting of the Euless City Council of the City of Euless, as required on August 16, 2016, by a vote of by Section 12 of Article II of the 7 ayes, 0 nays and 0 abstentions. Charter of the City of Euless. ORDINANCE NO. 2126 PRESENTED AND PASSED ON FIRST AN ORDINANCE AUTHORIZING THE AND FINAL READING at a regular ISSUANCE OF A SPECIFIC USE meeting of the Euless City Council PERMIT ON PARK CRESTMOOR on August 16, 2016, by a vote of 7 ayes, 0 nays and 0 abstentions. ADDITION, BLOCK 2, LOT 24R28, 700 WEST EULESS BOULEVARD, FOR USED MERCHANDISE; PRO- AN ORORDINANCEDINC AMENDING SEC- VIDING FOR A SEVERABILITY TION 84-54 "TERMINATION OF CLAUSE; PROVIDING A PENALTY NONCONFORMING USES" OF THE FOR VIOLATION; PROVIDING FOR UNIFIED DEVELOPMENT CODE OF PUBLICATION IN THE OFFICIAL THE CITY OF EULESS, TEXAS, NEWSPAPER;AND PROVIDING AN PROVIDING THAT A NONCON- EFFECTIVE DATE. FORMING USE OF PROPERTY SECTION 3. SHALL BE CHANGED TO A CON- PENALTY CLAUSE.Any person,firm FORMING USE BY ISSUANCE OF or corporation violating any of the A SPECIFIC USE PERMIT; PRO- terms and provisions of this ordi- VIDING FOR THE TERMINATION nance shallguilty of a OF A USE UPON REVOCATION OR misdemeanor and, upon conviction EXPIRATION OF A SPECIFIC USE thereof,shall be fined in accordance with Chapter 1,Section 1-12,Euless PERMIT; PROVIDING THAT THIS Code of Ordinances. Each such ORDINANCE SHALL BE CUMULA- violationshallbedeemedaseparate TIVE OF ALL ORDINANCES; PRO- offense and shall be punishable as VIDING A SEVERABILITY CLAUSE; such hereunder. PROVIDING A PENALTY FOR VI- SECTION 4. OLATION; PROVIDING A SAVINGS CLAUSE; PROVIDING FOR PUBLI- CATION IN THE OFFICIAL NEWS- PAPER; AND PROVIDING AN EF- FECTIVE DATE. SECTION 4. PENALTY CLAUSE.An or corporation violating any off the terms and provisions of this ordi- nance shall be deemed guilty of a misdemeanor and, upon conviction thereof,shall be fined in accordance with Chapter 1,Section 1-12,Euless Code of Ordinances. Each such violation shall be deemed a separate offense and shall be punishable as such hereunder. SECTION 6. PUBLICATION.The City Secretary of the City of Euless is hereby directed to publish the caption, penalty clause and effective date of this ordinance in the official newspaper of the City of Euless, as required by Section 12 of Article II of the Charter of the City of Euless. PRESENTED AND PASSED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on August 16, 2016, by a vote of 7 ayes, 0 navc and n abstentions.