1978-005 AN ORDINANCE OF THE CITY OF DENTON, TEXAS, PROVIDING THAT CHAPTER
23 OF THE CODF OF ORDINANCFS BE AMFNDFD BY AMENDING SECTION
OF ARTICLE I ENTITLED "HOTEL OCCUPANCY", INCREASING THE LFVY AND
COLLFCTION OF A HOTEL OCCUPANCY TAX, PROVIDING FOR A PFNALTY,
PROVIDING A SEVERABILITY CLAUSF, AND PROVIDING AN FFFECTIVF DATE
BE IT ORDAINED BY THF CITY COUNCIL OF THF CITY OF DFNTON, TFXAS,
THAT
PART I
Article I "Hotel Occupancy Tax", Chapter 25, Section 23-2 of
the Code of Ordinances of the City of Denton, Texas, shall be and
the same is hereby amended as follows
SFCTION 23-2 - LEVY OF TAX, RATE, EXCEPTION
(a) There is hereby levied a tax upon the cost of occupancy
of any room or space furnished by any hotel where such cost of
occupancy is at the rate of two dollars ($2 00) or more per day,
such tax to be equal to four percent (4%~ of the consideration
paid by the occupant of such rooms to such hotel
(b) No tax shall be imposed hereunder upon a permanent
resident
(c) No tax shall be imposed hereunder upon a corporation or
association organized and operated exclusively for religious,
charitable or educational purposes, no part of the net earnings
of which Inures to the benefit of any private shareholder or indivi-
dual
PART II
That if any section, subsection, paragraph, sentence, clause,
phrase or word in this ordinance, or application thereof to any
person or circumstances is held invalid by any court of competent
3urlsdIctlon, such holding shall not affect the validity of the
remaining portions of this ordinance, and the City Council of the
City of Denton, Texas, hereby declares it would have enacted such
remaining portions despite any such invalidity
PART III
That this ordinance shall become effective on the 1st day of
Apr~l, 1978, and the C~ty Secretary ~s hereby d~rected to cause
the caption of th~s ordinance to be published twice ~n the Denton
Record-Chronicle, the official newspaper of the C~ty of Denton~
Texas, wlth~n ten (10) days of the date of ~ts passage
PASSED AND APPROVED Th~s the 21st day of February, A D 1978
ELINOR HUGHES,
CITY OF DENTON, TEXAS
ATTEST
BRDOKS HOLT~ CITY SECRETARY
CITY OF DENTON, TE~S
APPROVED AS TO LEGAL FO~
PAUL C ISHAM, CITY ATTORNEY
CITY OF DENTON~ TEXAS
-2-