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HomeMy WebLinkAbout594 09-25-1979ORDINANCE NO. 594 AN ORDINANCE ESTABLISHING AND LEVYING A HOTEL OCCUPANCY TAX; PROVIDING FOR THE COLLECTION THEREOF; ESTABLISHING BOTH CIVIL AND CRIMINAL PENALTIES FOR VIOLATIONS THEREOF; PROVIDING A SEVERABILITY CLAUSE; AND AN EFFECTIVE DATE. WHEREAS, the general laws of the State of Texas authorize the City of Euless, Texas, to establish and levy a hotel occupancy tax; and WHEREAS, it is the desire of the Euless City Council to estab- lish and levy such tax. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS: I. Definitions. The following words, terms and phrases are, as used in this Article, defined as follows: (a) "Hotel ": Any building or buildings in which the public may, for a consideration, obtain sleeping accomodations, including, without limitation thereto, hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, or other buildings where rooms are furnished for a consideration, but shall not include hospitals, sanitariums, or nursing homes. (b) "Consideration ": The cost of the room in a hotel only if the room is ordinarily used for sleeping, and not including the cost of any food served or personal ser- vices rendered to the occupant of such room not related to the cleaning and readying of such room for occupancy. (c) "Occupancy ": The use or possession, or the right to the use or possession of any room or rooms in a hotel if the room is one ordinarily used for sleeping and if the occupant's use, possession or right to use or pos- session extends for a period of less than thirty (30) days. (d) "Occupant ": Anyone, who, for a consideration is entitled to occupancy of any room or rooms in a hotel under any lease, concessions, permit, right of access, license, contract or agreement. (e) "Person ": Any individual, company, corporation, or association owning, operating, managing or controlling any hotel. (f) "Assessor- Collector ": The City Manager of the City of Euless. (g) "Quarterly Period ": The regular calendar quarters of the year, the first quarter being composed of the months of January, February and March, the second quarter being the months of April, May and June, the third quarter being the months of July, August and September, and the forth quarter being the months of October, Novem- ber and December. II. Hotel Occupancy Tax Levy; Exemptions. There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel within the City of Euless where such cost of occupancy is at the rate of Two Dollars ($2.00) or more per day, such tax to be equal to four per cent (4 %) of the consideration paid for the occupancy of such room to such hotel; provided, that no tax shall be imposed hereunder upon a corporation or association organized and operated exclusively for religious, charitable or educational purposes, no part of the net earnings of which inures to the benefit of any pri- vate shareholder or individual. III. Collection. Every person owning, operating, managing or con- trolling any hotel, shall collect the tax imposed hereby for the City of Euless. IV. Reporting. On the last day of the month following each quarterly period, every person required hereby to collect the tax imposed here- in shall file a report with the Occupancy Tax Assessor - Collector show- ing the consideration paid for all room occupancies in the preceding quarter, the amount of tax collected on such occupancies, and any other information which the Occupancy Tax Assessor - Collector may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing such report. 9M Rules And Regulations For Collection. The Occupancy Tax Assessor - Collector shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied herein, 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 Section and the amount of taxes due under the pro- visions of this Section. -2- VI. Failure To Collect, Report Or Pay. (a) If any person required by the provisions of this Section to collect the tax imposed herein, make reports as required herein, and pay to the Occupancy Tax Assessor - Collector the tax as imposed herein, 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. (b) If any person shall fail to file a report as required here- in or shall fail to pay to the Occupancy Tax Assessor - Collector the tax as imposed herein when said report or payment is due, there shall be forfeited as a penalty an additional amount of five per cent (5%) of the amount due for each month or part of a month after such delinquent payment was due which penalty shall not exceed fifty per cent (50%), nor be less than Ten Dollars ($10.00). Delin- quent taxes shall also draw interest at the rate of nine per cent (9 %) per annum beginning One Hundred and Twenty (120) days from the date due. VII. Severability Clause. That it is hereby declared to be the intention of the City Council that the sections, paragraphs, sen- tences, clauses and phrases of this ordinance are severable, and if any phrase, clause, sentence, paragraph or section of this ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such 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 unconstitutional phrase, clause, sentence, paragraph or section. VIII. Effective Date. This Ordinance shall be in full force and effect from and after October 1, 1979. PRESENTED AND GIVEN FIRST READING at a regular meeting of the Euless City Council on the 11th day of September, 1979; by a vote of 5 ayes, 0 nays and 0 abstentions; GIVEN SECOND READING, PASSED AND APPROVED at a regular meeting of the Euless -3- City Council on the 25th day of September, 1979; by a vote of 3 ayes, 0 nays and 0 abstenstions. APPROVED: Harold Samuels, Mayor ATTEST: Della Houy, City Secret&ity APPROVE/AS O FORM: oe . RobTft McFarland, City ttorney -4-