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AN ORDINANCE AMENDING ARTICLE I OF CHAPTER 23 OF THE CODE OF
ORDINANCES OF THE CITY OF DENTON ("HOTEL OCCUPANCY TAX") TO
PROVIDE FOR PENALTIES FOR DELINQUENT TAXES, INTEREST CHARGES FOR
DELINQUENT TAXES TO BE PAID UNDER THIS SECTION, REPEALING ALL
ORDINANCES IN CONFLICT HEREWITH, AND PROVIDING FOR AN EFFECTIVE
DATE
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS
SECTION I
That Section 23-6 of Article I of Chapter 23 of the Code of
Ordinances of the City of Denton, Texas, is hereby amended, by
adding a subsection, which said subsection reads as follows
(c) In addition to any penalties imposed under
subsections (a) and (b) of this section, a person
failing to pay the tax to the director within the
time required shall forfeit five percent (5$) due
as a penalty An additional five percent (5%) of
the tax due shall be forfeited thirty (30) days
later if the tax is not paid The penalty provided
by this subsection may never be less than five
dollars ($5 00) Delinquent taxes shall, in
addition, draw interest at the rate of ten percent
(10%) per year beginning sixty (60) days from the
date tax is due
SECTION II
All ordinances or parts of ordinances in force and effect
when the provisions of this ordinance become effective which are
inconsistent or in conflict with the terms or provisions
contained in this ordinance are hereby repealed to the extent of
any such conflict
SECTION III
That this ordinance shall become effective immediately upon
its passage and approval
PASSED AND APPROVED this thea?/J" day of
w MR r �S!fi
ATTEST
JE I ^fiR LTERS
A C Y SECRETARY
CITY OF DENTON, TEXAS
APPROVED AS TO LEGAL FORM
DEBRA ADAMI DRAYOVITCH, CITY ATTORNEY
CITY OF DENTON, TEXAS
BY
1987