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HomeMy WebLinkAbout2193 05-22-2018 ORDINANCE NO. 2193 AN ORDINANCE OF THE CITY OF EULESS, TEXAS, AMENDING CHAPTER 78 "TAXATION," ARTICLE IV "HOTEL OCCUPANCY TAX" OF THE CODE OF ORDINANCES OF THE CITY OF EULESS BY LEVYING OCCUPANCY TAXES ON RETAIL PRICES PAID FOR HOTEL ROOMS AND REQUIRING COLLECTION OF THE TAX BY THE PERSON COLLECTING PAYMENT FOR THE ROOM; PROVIDING A PENALTY CLAUSE; PROVIDING A SAVINGS CLAUSE; PROVIDING THAT THIS ORDINANCE SHALL BE CUMULATIVE OF ALL ORDINANCES; PROVIDING A SEVERABILITY CLAUSE; PROVIDING FOR PUBLICATION; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Euless, Texas 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 determined that public facilities and services in general benefit and are enjoyed by visitors to the City of Euless and that entertainment, meeting and other public convenience facilities are provided for the special use, convenience and benefit of visitors; and WHEREAS, in order to equally and uniformly allocate the cost of financing the establishment and maintenance of public convenience facilities the City has adopted a hotel occupancy tax to be paid by the persons for whom the facilities are being provided and who make use of the facilities from time to time; and WHEREAS, the City Council desires to require payment of hotel occupancy taxes on the full retail price paid by occupants. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. Section 78-121 of the Code of Ordinances of the City of Euless, Texas, is hereby amended by amending the definition of "Consideration" read as follows: "Sec. 78-121 Definitions Consideration means: (a) The cost of the room in a hotel only if the room is ordinarily used for sleeping; (b) Any fees or charges imposed on an occupant, by the hotel or a third party, to secure the use or possession of the room in such hotel; and (c) The cost of services related to cleaning and readying the room for use or possession, but shall not include the cost of other personal services performed by the hotel for the occupant or the cost of food served by the hotel." SECTION 2. Section 78-122 of the Code of Ordinances of the City of Euless, Texas, is hereby amended to read as follows: "Sec. 78-122 Levy of tax; rate; exemptions There is hereby levied upon the consideration paid for 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." SECTION 3. Section 78-123 of the Code of Ordinances of the City of Euless, Texas, is hereby amended to read as follows: "Sec. 78-123Col lection Every person owning, operating, managing or controlling any hotel or who collects payments for the use or possession or for the right to the use or possession of a hotel room or space shall collect the tax imposed by this article for the city at the time that consideration for occupancy is collected." SECTION 4. 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 accordance with Section 1-12 "General Penalty", Euless Code of Ordinances. Each such violation shall be deemed a separate offense and shall be punishable as such hereunder for violation of an ordinance governing building regulations. SECTION 5. SAVINGS CLAUSE. All rights and remedies of the City of Euless are expressly saved as to any and all violations of the provisions of the City Code or any other ordinances governing buildings and building regulations that have accrued at the time of the effective date of this ordinance; and, as to such accrued violations and all pending litigation, both civil and criminal, whether pending in court or not, under such ordinances, Ordinance No. 2193, Page 2 of 4 same shall not be affected by this ordinance but may be prosecuted until final disposition by the courts. SECTION 6. CUMULATIVE CLAUSE. This ordinance shall be cumulative of all provisions of ordinances of the City of Euless, Texas, except where the provisions of this ordinance are in direct conflict with the provisions of such ordinances, in which event the conflicting provisions of such ordinances are hereby repealed. SECTION 7. SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City Council of the City of Euless 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, or 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. SECTION 8. PUBLICATION CLAUSE. The City Secretary of the City of Euless is hereby directed to publish 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 9. 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. Ordinance No. 2193, Page 3 of 4 PRESENTED AND PASSED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on May 22, 2018, by a vote of 6 ayes, o nays, and . o abstentions. APPROVED: Lin a MUrtn, Mayor ATTEST: itSutter, TRMC, City Secretary APPROVED AS TO FORM: (:/),1( . Wayne K. Olson, City Attorney Ordinance No. 2193, Page 4 of 4 CITY OF EULESS E ORDINANCE N0,2193 AN ORDINANCE OF THE CITY OF EULESS, TEXAS, AMENDING CHAPTER 78 "TAXATION," AR- TICLE IV "HOTEL OCCUPANCY TAX" OF THE CODE OF ORDI- TEXAS NANCES LE THE CITY OF EU- ' LESS BY LEVYING OCCUPANCY )F TARRANT TAXES ON RETAIL PRICES PAID FOR HOTEL ROOMS AND RE- QUIRING COLLECTION OF THE TAX BY THE PERSON COLLECT- ING PAYMENT FOR THE ROOM; PROVIDING A PENALTY CLAUSE; PROVIDING A SAV- INGS CLAUSE; PROVIDING THAT THIS ORDINANCE SHALL BE CUMULATIVE OF ALL ORDI- NANCES; PROVIDING A SEVERABILITY CLAUSE; PRO- VIDING FOR PUBLICATION; DATE, SECTIOVIDING 4.EFFECTIVE Before a Notary Public in an for said County and State,this day SECTION O ( 1 PENALTY FOR VIOLATION.Any %h Z person,firm,or corporation vio-seared t/l Advertising Representative b ' lating any of the terms and pro- g p visions of this ordinance shall;Iegram,pued by the Star-Telegram, c. at Fort Worth,in Tarrant County,Texas and be deemed guilty of a misde-Dther surrounding Counties;and who,after being duly sworn,did dispose and say that the r ' ale fnconvictiontheeofshl be Ping of an advertisement was published in the above named paper on the following dates: ance with Chapter 1, "General Provisions,"Section '"Gen- O t eral Penalty," Eulesss CCode of Ordinances. Each such violation shall be deemed a separate of- fense and shall be punishable as such hereunder. (J_ SECTION 8. PUBLICATION CLAUSE.The City Secretary of the City of Euless is hereby directed to publish 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 9. 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. PRESENTED AND PASSED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on May 22,2018,by a vote of 6ayes, 0 nays, and 0 abstentions. - igned Subscribed andsworn to before me,this the day c �l� `� 2� Notary Public Tarrant County,Texas p''I DEBORAH JEAN BAYLOR �i,:Notary Public,State of Texas Comm. Expires 10-29-2019 °;,iq`� Notary ID 13042344-2 FuE N 18 208 CITY OF EULESS FINANCE DEPARTMENT