1996-136F:\WPDOCS\ORD\HOTELOCC.ORD
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF DENTON, TEXAS AMENDING ARTICLE V
ENTITLED "HOTEL OCCUPANCY TAX" OF THE FINANCE AND TAXATION CHAPTER
OF THE CODE OF ORDINANCES OF THE CITY OF DENTON, TEXAS BY AMENDING
SECTION 10-101 RELATING TO THE DEFINITIONS OF "HOTEL" AND "PERMA-
NENT RESIDENT" AND ADDING "REPORTING AND PAYMENT PERIOD"; AMENDING
SECTION 10--102 ENTITLED "LEVIED; AMOUNT; EXEMPTIONS" BY AMENDING
SUBSECTIONS (a) AND (b) ; AMENDING SECTION 10-103 ENTITLED "COLLEC-
TION" BY DELETING SUBSECTION (b) ; AMENDING SECTION 10-104 ENTITLED
"QUARTERLY REPORTS" BY REPLACING WITH "REPORTING AND PAYMENT
PERIOD"; AMENDING SECTION 10-109 ENTITLED "USE OF REVENUE DERIVED
FROM TAX" BY ADDING LANGUAGE TO ENSURE COMPLIANCE WITH SECTION
351.103 OF THE TAX CODE; BY ADDING SECTION 10-110 ENTITLED
"CONFLICT OF LAWS"; PROVIDING A SEVERABILITY CLAUSE; PROVIDING A
PENALTY CLAUSE; PROVIDING A SAVINGS CLAUSE; AND DECLARING AN
EFFECTIVE DATE.
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
SECTION I. That section 10-101 of the Code of Ordinances of
the City of Denton, Texas is hereby amended to change the defini-
tions of Hotel and Permanent Resident, and by adding the definition
of Reporting and Payment Period to read as follows; all provisions
of section 10-101 not specifically changed herein shall remain in
full force and effect:
Sec. 10-101. Definitions.
Hotel means any building in which the public may, for
consideration, obtain sleeping accommodations, including a
hotel; motel; tourist home, house or court; lodging house;
inn; rooming house; or bed and breakfast. 3t__
Permanent resident
RREM A person is a permanent resident it ne enters
occupancy under a lease, the duration of which is at least
30 consecutive days, or if he has previously occupied the
room or space for 30 consecutive days.
SECTION II. That subsection (a) and (b) of section 10-102 of
the Code of Ordinances of the City of Denton, Texas is hereby
amended to read as follows:
Sec. 10-102. Levied; amount; exemptions.
(a) Except as provided in subsection (b) of this section,
there is hereby levied a tax of seven (7) percent of the
price paid for a room in a hotel on every person who, under
a lease, concession, permit, right of access, license,
contract or agreement, pays for the use or possession or
the right to the use or possession of a room that is in a
hotel, costs two dollars ($2.00) or more each day and is
ordinarily used for sleeping. The price of a room in a
hotel does not include the cost of food served by the hotel
and the cost of personal services performed by the hotel
for the person except those services related to the
SECTION III. That section 10-103 of the Code of Ordinances of
the City of Denton, Texas is hereby amended by deleting subsection
(b) to read as follows; all provisions of section 10-103 not
specifically changed herein shall remain in full force and effect:
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(b) No tax shall be imposed under subsection (a) of this
section upon the following persons:
(1) A permanent resident;
Sec. 10-103. Collection. [text of general provisions un-
changed]
(a) [text unchanged]
SECTION IV. That section 10-104 of the Code of Ordinances of
the City of Denton, Texas is hereby amended by amending section 10-
104 to read as follows:
Sec. 10-104. Quarterly Reports.
SECTION V. That section 10-109 of the Code of Ordinances of
the City of Denton, Texas is hereby amended by adding a second
paragraph to section 10-109 to read as follows; all provisions of
section 10-109 not specifically changed herein shall remain in full
force and effect:
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Sec. 10-109. Use of revenue derived from tax.
gel q in compliance witn unapter Jb1 O
c:...::S5'1.103.
SECTION VII. That if any provision of this ordinance or the
application thereof to any person or circumstance is held invalid,
such invalidity shall not affect other provisions or applications,
and to this end the provisions of this ordinance are severable.
SECTION VIII. That any person violating any provision of this
ordinance shall, upon conviction, be fined a sum not exceeding
$1,000.00. Each day that a provision of this ordinance is violated
shall constitute a separate and distinct offense.
SECTION IX. That all provisions of the ordinances of the City
of Denton in conflict with the provisions of this ordinance are
hereby repealed, and all other provisions of the ordinances of the
City of Denton, not in conflict with the provisions of this
ordinance, shall remain in full force and effect.
SECTION X. That this ordinance shall become effective fourteen
(14) days from the date of its passage, and the City Secretary is
hereby directed to cause the caption of this ordinance to be
published twice in the Denton Record-Chronicle, the official
newspaper of the City of Denton, Texas, within ten (10) days of the
date of its passage.
PASSED AND APPROVED this the day of 1996.
JACK/MILLER, MAYOR
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ATTEST:
JENNIFER WALTERS, CITY SECRETARY
BY: lr.4~1 ~)al~
APPROVED AS TO LEGAL FORM:
HERBERT L. PROUTY, CITY ATTORNEY
Gf lr t
BY:
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