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