1987-0781776L
AN ORDINANCE AMENDING ARTICLE I OF CHAPTER 25 OF TH~ 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 C~ty of Denton, Texas, ~s hereby amended, by
adding a subsection, which said subsection reads as follows
(c)
In addition to any penalties ~mposed under
subsectxons (a) and (b) of th~s section, a person
fa~l~ng to pay the tax to the dxrector within the
time required shall forfeit f~ve percent (5%) due
as a penalty An additional f~ve percent (5%) of
the tax due shall be forfeited thirty (50) days
later if the tax ~s not pa~d The penalty prowded
by this subsection may never be less than f~ve
dollars ($$ 00) Delinquent taxes shall, ~n
addition, draw ~nterest at the rate of ten percent
(10%) per year beginning s~xty (60) days from the
date tax ~s due
SECTION II
All ordinances or parts of ordinances ~n force and effect
when the provisions of this ordinance become effective which are
inconsistent or in conflict wtth the terms or provisions
contained ~n this ordinance are hereby repealed to the extent of
any such conflict
SECTION III
That th~s ordinance shall become effective immediately upon
~ts passage and approval
RAY ST~PI~BNS, ~MAYOR
ATTEST
A~L~ CrTY SECRETARY
CITY OF DENTON, TEXAS
APPROVED AS TO LEGAL FORM
DEBRA ADAMI DRAYOVITCH, CITY ATTORNEY
CITY OF DENTON, TEXAS