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1975-053NO '15 '53 AN ORDINANCE OF THE CITY OF DENTON, TEXAS, PROVIDING THAT CHAPTER 23 OF THE CODE OF ORDINANCES BE AMENDED BY ADDING ARTICLE I ENTITLED "HOTEL OCCUPANCY TAX", PROVIDING FOR THE LEVY AND COLLECTION OF A HOTEL OCCUPANCY TAX, PROVIDING FOR EXEMPTION, PROVIDING FOR REPORTS PROVIDING FOR RULES AND REGULATIONS BY THE TAX COLLECTOR, PROVIDING FOR A PENALTY, PROVIDING A SEVERABILITY CLAUSE, AND PROVIDING AN EFFECTIVE DATE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF DENTON, TEXAS, THAT PART I Chapter 23 of the Code of Ordinances of the City of Denton, Texas, shall be and the same is hereby amended by adding thereto Article I entitled "Hotel Occupancy Tax" which shall read as follows ARTICLE I HOTEL OCCUPANCY TAX SECTION 23-1 - DEFINITIONS The following words, terms and phrases are, for the purposes of this chapter, except where the context clearly indicates a different meaning, defined as follows (a) Hotel - Shall mean any building or buildings, trailer or other facilities, in which the public may, for a consideration, obtain sleeping accommodations The term shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, or other buildings where rooms are furnished for a consideration, but hotels shall not be defined so as to include hospitals, sanitariums or nursing homes (b) Consideration - Shall mean the cost of the room, sleep- ing space, bed or other facilities in such hotel and shall not in- clude the cost of any food served or personal services rendered to the occupant of such room not related to the cleaning and readying of such room, sleeping space, bed or other facility for occupancy (c) Occupancy - Shall mean the use or possession, or the right to use or possession of any room or rooms in a hotel for any purpose (d) Occupant - Shall mean anyone, who, for a consideration, uses, possesses, or has a right to use or possess any room or rooms, sleeping space, bed or other facility in a hotel under any lease, concession, permit, right of access, license, contract or agreement (e) Person - Shall mean any individual, company, corporation or association owning, operating, managing or controlling any hotel (f) Tax Collector - Shall mean the Tax Collector of the City of Denton, Texas (g) Quarterly Period - Shall mean the regular calendar quarters of the year, the first quarter being composed of the months of January, February and March, the second quarter being the months of April, May and June, the third quarter being the months of July, August and September, and the fourth quarter being the months of October, November and December (h) Permanent Resident - Shall mean any occupant who has or shall have the right to occupancy of any room or rooms or sleeping space or other facility in a hotel for at least thirty (30) con- secutive days during the current calendar year or preceding year SECTION 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 three percent (38) 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 -2- of which inures to the benefit of any private shareholder or indivi- dual SECTION 23-3 - COLLECTION Every person owning, operating, managing or controlling any I hotel shall collect the ~ax imposed in Section 23-2 hereof for the V City of Denton 11 SECTION 23-4 - REPORTS On the last day of the month following each quarterly period, every person required he eby to collect the tax imposed by this Article shall file a rep rt with the tax collector showing the con- sideration paid for all oom occupancies in the preceding quarter, the amount of the tax co lected on the city's behalf on such occu- pancies, and any other information as the tax collector may reason- ably require, such reports shall be in writing Such person shall pay over the tax due on such occupancies at the time of filing such report There shall also be furnished to the tax collector of the i City of Denton at the time of payment of such tax, a copy of the quarterly tax report filed with the State Comptroller in connection with the State of Texas Hotel Occupancy Tax SECTION 23-5 - ADOPTION OF PROCEDURES, RULES & REGULATIONS, ACCESS TO BOOKS, RECORDS The tax collector shall adopt such procedures, rules and regu- lations as are reasonably necessary to effectively collect the tax levied herein, and shall upon request of any person owning, operat- ing, managing or controlling any hotel furnish a copy of such pro- cedures, rules and regulations for the guidance of such person and facilitate the collection of such tax as such collection is re- quired herein Such procedure, rules and regulations shall be in writing and a copy thereof shall be placed on file with the City Secretary The tax collector shall be permitted to have access to the books and records during reasonable business hours as shall be necessary to enable the tax collector to determine the correctness of the amount due under the provisions of this article, or to deter- -3- mine whether or not a report should have been filed and the amount, if necessary, of taxes due SECTION 23-6 - PENALTIES (a) If any person required by the provisions of this article to collect a tax imposed herein or make reports as required herein, and pay to the tax collector the tax imposed herein, shall fail to collect such tax, file such report, or pay such tax, or if any per- son shall file a false report, or any person shall violate any of the provisions of this article, such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished by a fine not to exceed two hundred dollars ($200 00) (b) If the operators of any hotels, shall fail to file a re- port for any period as required by this article, or shall fail to pay the tax for any period as required by this article, then the tax collector is hereby authorized to make an assessment of the tax for such period The tax assessed together with any penalty provided by this article shall be a prior and superior lien on the property of the hotel 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 jurisdiction, 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 lst day of January, 1976, 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 -4- PASSED AND APPROVED This the 16th day of December, A D 1975 T n J , YOR CITY OF DENT , T S ATTE R KS HOLT, C Y SECRETARY CITY OF DENTON, TEXAS APPROVED AS TO LEGAL FORM PAUL C HAM, CI Y ATTORNEY CITY OF DENTON, TEXAS -5-