HomeMy WebLinkAbout24-1963ORDINANCE NO. 24- 1963
AN ORDINANCE OF THE CITY OF DENTON DETERMINING THAT THE PAYMENT
AMOUNT OF HOTEL OCCUPANCY TAXES BY J&P ASSET MANAGEMENT FOR
WOODSPRING SUITES DENTON SUBMITTED FOR THE PERIOD FROM AUGUST 2022
THROUGH FEBRUARY 2023 WAS ERRONEOUS OR EXCESSIVE; APPROVING A
REFUND OF THE OVERPAYMENT OF EIGHTEEN THOUSAND NINE AND 24/100
DOLLARS ($ 18,009.24); AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Texas Tax Code Section 31.11 provides for a refund of an overpayment or
erroneous payment of taxes if an application for a refund is timely submitted; and
WHEREAS, J&P Asset Management applied for a refund on behalf of Woodspring Suites
(Applicant) Denton for an erroneous payment amount of hotel occupancy taxes for the taxes paid
for August 2022 through February 2023 alleging an error in the total taxable revenue reported due
to exemptions applicable to the taxpayer that were not claimed; and
WHEREAS, the City of Denton Chief Financial Officer (CFO), as collector for the City of
hotel occupancy taxes, reviewed such application and determined the submitted tax reports were
incorrect, and the auditor of such records agrees with said determination; and
WHEREAS, the CFO has corrected the records for hotel occupancy taxes assessed against
the Applicant from August 2022 through February 2023, and has determined Applicant has met
the statutory requirements for a refund of payment; and
WHEREAS, refund of an overpayment or erroneous payment of Eighteen Thousand Nine
and 24/100 ($ 18,009.24) Dollars to Applicant is provided for by Texas Tax Code Section 31.11
NOW THEREFORE,
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
SECTION 1. The City Council determines a payment of hotel occupancy tax in the amount
of Eighteen Thousand Nine and 24/100 ($18,009.24) Dollars was erroneous or excessive and
approves and authorizes the payment of said amount to Applicant as a refund of the erroneous or
excessive payment of hotel occupancy taxes for the period of August 2022 through February 2023 .
SECTION 2. This ordinance is effective immediately upon its passage.
The motion to approve this ordinance was made by Brian Beck and seconded by Paul Meltzer,
the ordinance was passed and approved by the following vote [ 7 - 0] :
Aye
X
X
Nay Abstain Absent
Mayor Gerard Hudspeth:
Vicki Byrd, District 1 :
Brian Beck. District 2:
Paul Meltzer, District 3 :
Joe Holland. District 4:
Brandon Chase McGee, At Large Place 5 :
Jill Jester, At Large Place 6:
X
X
X
X
X
PASSED AND APPROVED this the 15th day of October, 2024.
ATTEST:
LAUREN THODEN, CITY SECRETARY
BY, dall,LLb_hh-
APPROVED AS TO LEGAL FORM:
MACK REINWAND, CITY ATTORNEY
By: Susan Keller E::+'X;i?=g''T£;£T'“""