ORD 1994-37 - Ratify 7% Hotel-Motel Tax 09-13-1994ORDINANCE NO. 94-37
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
HUNTSVILLE, TEXAS, AMENDING CHAPTER 15B, TAXATION, OF
THE CODE OF ORDINANCES OF THE CITY; RATIFYING THE HOTEL-
MOTEL OCCUPANCY TAX OF 7% (SEVEN PER CENT) OF
CONSIDERATION PAID BY OCCUPANTS; MAKING OTHER
PROVISIONS AND FINDINGS RELATED THERETO.
WHEREAS City Council desires to ratify its action of March 15, 1994, and assess a hotel
occupancy tax of 7% effective April 1, 1994;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
HUNTSVILLE, TEXAS, that:
SECTION 1: Article II, Hotel-Motel Occupancy Tax, of Chapter 15B, Taxation, of the Code
of Ordinances of the City of Huntsville, Texas, is hereby amended by the
adoption of a new Section 15B-3 that shall read as follows:
Sec. 15B-3. Levy of tax; rate; exceptions.
(a) Tax imposed
(1)
A tax is imposed on a person who, under a lease, concession, permit, right of
access, license, contract, or agreement, pays for the use or possession or for the
right to the use or possession of a room or space in a hotel costing $2 or more each
day.
(2) 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 for
those services related to cleaning and readying the room for use or possession.
(b) Rate of tax
The rate of tax imposed by this article is seven percent (7%) of the price paid for a room
in a hotel.
(c) Collection of tax
A person owning, operating, managing, or controlling a hotel shall collect for the City the
tax that is imposed by this article and that is calculated on the amount paid for a room in
the hotel.
(d)
Exception - Permanent Resident
This article does not impose a tax on a person who has the right to use or possess a room
in a hotel for at least 30 consecutive days, so long as there is no interruption of payment
for the period.
Section 2: All ordinances and parts of ordinances in conflict with the provisions of this
ordinance are hereby repealed; provided, however, that such repeal shall be only
to the extent of such inconsistency and in all other respects this ordinance shall be
cumulative of other ordinances regulating and governing the subject matter covered
by this ordinance.
Section 3: This ordinance shall take effect
PASSED AND APPROVED THIS 13TH
ATTEST:
Danna Welter, City Secretary
APPROVED:
Scott Bou ds, City Attorney
as of April 1, 1994.
DAY OF SEPTEMBER, 1994.
THE CITY OF HUNTSVILLE