ORD CC 11/26/74 - Hotel/motel occupancy tax•
•
ORDINANCE NO. 74 -23
AN ORDINANCE AMENDING CHAPTER 15 B OF THE CODE
OF ORDINANCES OF THE CITY OF HUNTSVILLE, TEXAS,
ENTITLED TAXATION, BY ADDING A NEW SECTION TO E
NUMBERED 15 B -3 TO BE AN ORDINANCE PROVIDING F R
THE ASSESSMENT AND COLLECTION OF A HOTEL AND MOTEL
OCCUPANCY TAX, PROVIDING FOR EXEMPTIONS, PROVIING
FOR COLLECTION OF REPORTS CONCERNING THE TAX, RO-
VIDING FOR THE MAKING OF ADMINISTRATIVE RULES ND
REGULATIONS FOR THE COLLECTION OF SUCH TAX, AUfiHO-
RIZING THE ENTERING INTO OF A CONTRACT FOR THE AD-
MINISTRATION OF FUNDS COLLECTED, PROVIDING A MEANS
FOR ENFORCEMENT OF SUCH ORDINANCE, PROVIDING A
PENALTY FOR WILLFULFAILURE OR VIOLATION OF SAID
ORDINANCE AND CONTAINING OTHER MISCELLANEOUS PRO-
VISIONS.
WHEREAS, Article 1269j -4.1 Section 3a, et seq., Revised
Civil Statutes of the State of Texas, authorizes any City to levy by
ordinance a tax upon the cost of occupancy of any sleeping room fur-
nished by any hotel under the terms and conditions specified by said
statute and for the purposes as set forth therein; and
WHEREAS, a determination has been made by the City Council
of the City of Huntsville, Texas, that a necessity exists for the said
City to exercise the authority specified in said statute to levy such
tax for the purpose of raising money for advertising for general pro-
motional and tourist advertising of the City of Huntsville and its
vicinity and conducting a solicitation and operating progra)n to attract
conventions and visitors either by the City or through contracts with
persons or organizations selected by the said City and in pursuance
thereof;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF HUNTSVILLE, TEXAS, that Section 15 B of the Code of Ordinances
of the City of Huntsville, Texas, is hereby amended by addipg a new
section to be entitled Section 15 B -3, et seq., the same being an
ordinance providing for the assessment and collection of a iotel and
motel occupancy tax and other provisions in connection. therewith, with
such amendment and additions to said Code of Ordinances to e as follows:
Section 1: Section 15 B -3. Levy of tax,rate; exceptions.
(a) There is hereby levied a tax upon the occupancy
of any room or space furnished by any hotel or
motel where such cost of occupancy is at the
rate of $2.00 or more per day; such tax to be
equal to three per cent (3 %) of the consideration
paid by the occupant of such room or space to
such hotel or motel.
(b) No tax shall be imposed hereunder upon a per-
manent resident.
(c) No tax shall be imposed hereunder upon a corp-
oration or association organized an
exclusively for religious, charitab
ucational purposes, in which no par
earnings inures to the benefit of a
shareholder or individual.
operated
e or ed-
of the net
y private
Section 15 B -4. Definitions.
The following words, terms and phrases are, for the
purpose of this ordinance, except where the context
clearly indicates a different meaning, defined as
follows:
(a) "Hotel" shall mean any building or buildings,
trailer or other facility in which the public
may, for a consideration, obtain sleeping
accommodations. The term shall include hotels,
motels, tourist homes, houses or court, lodging
houses, inns, rooming houses, trailer houses,
or other buildings where rooms are furnished
for a consideration, but "Hotel" shall not be
defined so as to include hospitals, sanitariums,
or nursing homes.
(b) "Consideration" shall mean the costs of any
food served or personal services rendered to
the occupant of such room, not related to the
cleaning and readying of such room for occupancy,
and shall not include any tax assessed for
occupancy thereof by any other governmental
agency.
(c) "Occupancy" shall mean the use or possession,
or the rights to the use or possession of any
room or rooms in a hotel for any purpose.
(d) "Occupant" shall mean anyone who, for a considera-
tion, uses, possesses, or has a rig to use or
possess any room or rooms in a hotel under any
lease, concession, permit, right of access,
license contract or agreement.
(e) "Persons" shall mean any individual, company,
corporation or association owning, operating,
managing or controlling any hotel.
(f) "City Secretary" shall mean the City Secretary
of the City of Huntsville, 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, and the third quarter
being the months of July, August and September
and the fourth quarter being the months of
1414
October, November and December.
(h) "Permanent Resident" shall mean any
who has or shall have the right to
of any room or rooms in a hotel for
thirty (30) consecutive days during
calendar year or preceding year.
occupant
ccupancy
at least
the current
Section 15 B -5. Collection.
Every person owning, operating, managing or con-
trolling any motel or hotel within the City of
Huntsville, Texas, shall collect the tax imposed
in Section 1 hereof, for the City of Huntsville,
Texas.
Section 15 B -6. Reports.
On the last day of the month following each quarterly
period, every person required in Section 15 B -4 hereof
to collect the tax imposed herein shall file a report
with the Tax Assessor - Collector of the City of Hunts-
ville, showing the consideration paid fort all room
occupancies in the preceding quarter, the amount of
the tax collected on such occupancies, and any other
information as the Tax Assessor - Collector may reasonably
require. This requirement may be met by submitting a
copy of the State Hotel -Motel Occupancy Tax Quarterly
Report and any amendment thereto to the Tax Assessor -
Collector of the City of Huntsville, Texas. Such
person shall pay the tax due on such occupancies at
the time of filing such report.
Section 15 B -7. Rules and Regulations.
The City Tax Assessor - Collector shall have the power
to make such rules and regulations as are necessary
to effectively collect the tax levied herein, and
shall upon reasonable notice have access to books
and records necessary to enable him to determine the
correctness of any report filed as required by this
ordinance and the amount of taxes due under the pro-
visions of this ordinance.
Section 15 B -8. Agency for Administration.
The Mayor of the said City is hereby authorized
to enter into a contract with an agency outside
of the City Government to administer the funds made
available under this ordinance for the purpose of
expending the fund pursuant to the purpose for which
intended.
►5
•
Section 15 B -9. Civil penalties.
Any person who fails to remit the tax or Violates
the reporting provisions imposed by this Ordinance
within the time required shall forfeit an additional
five per cent (5 %) of such tax. Addition lly, taxes
not paid within the time required by this ordinance
shall be considered delinquent, and such elinquent
taxes shall draw interest at the rate of ix per cent
(6 %) per annum if same remain unpaid thirty (30) days
after the date due.
Section 15 B -10. Criminal penalties.
Any person who willfully fails or refuses to pay,
when due, the tax imposed under the provi ions of
this ordinance, or who shall fail or refu e to make
any report due under the terms of this or inance
or shall file a false report, shall, upon conviction,
be deemed guilty of a misdemeanor and punished as
provided by Section 1 -8 of the Code of Ordinances
of the City of Huntsville, Texas.
Section 15 B -11. Severability provision.
If any section, clause, paragraph, or provision of
this ordinance shall be held unconstitutional or void,
then the invalidity of such section, clause, para-
graph or provision shall not affect the other pro-
visions of this ordinance, and the same shall remain
in full force and effect.
Section 2: BE IT FURTHER ORDAINED BY THE CITY COUNCIL OF THE CITY
OF HUNTSVILLE, TEXAS, that the within ordinance shall
become effective as provided by the charter of the City
of Huntsville, and the tax herein levied shall Oommence
to be collected on January 1, 1974.
PASSED in open session on this the (o 'day of November, 1974.
THE CI Y OF HUNTSVILLE, T S
4. 04.--
ATTEST:-
RUTH DeSHAW, City Secretary
11-2-(o 7
MORRIS I. WALLER, Mayor