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ORD 1988-04 - Hotel - Motel Taxes 02-23-1988ORDINANCE 88 -4 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF HUNTSVILLE, TEXAS, AMENDING CHAPTER 15B, TAXATION, OF THE CODE OF ORDINANCES OF THE CITY TO REQUIRE MONTHLY PAYMENT OF HOTEL -MOTEL TAXES; PROVIDING FOR A LIEN TO SECURE HOTEL -MOTEL OCCUPANCY TAXES; AUTHORIZING CITY ATTORNEY TO FILE SUITS TO COLLECT SAID TAXES; AND PROVIDING FOR THE PUBLICATION AND EFFECTIVE DATE HEREOF. WHEREAS Texas Revised Civil Statutes article 1269j -4.1 (now Texas Tax Code Chapter 351 ) authorizes a city to levy an occupancy tax on hotels; and WHEREAS the City desires to more adequately secure the payment of this tax; 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 altering subsection 15B -4 (g) to read as follows: (h) Monthly period shall mean any regular calendar month of the year. Section 2: Section 15B -6 of the Code of Ordinances of the City of Huntsville, Texas, is hereby amended to read: Section 15B -6. Reports. On the fifteenth day of the month following each monthly period, every person required to collect the tax imposed in this article shall file a report with the tax assessor- collector of the City of Huntsville, showing the consideration paid for all room occupancies in the preceding month, the amount of tax collected on such occupancies, the amount of taxes (if any) already remitted to the City, and any other information as the assessor - collector may reasonably require. Section 3: Section 15B -9 of the Code of Ordinances of the City of Huntsville, Texas, is amended to read: Section 15B -9. Payment of taxes, penalties and interest. (a) Every person who collects a tax imposed under this article shall remit the tax collected to the City tax assessor - collector no later than the fifteenth day of the month following monthly period in which the tax was collected. Provided, however, that all payments are due immediately upon cessation of business for any reason. (b) Any person who fails to remit the tax imposed by this article within 30 days shall forfeit to the City as a penalty an additional 5% of such tax, or the portion thereof, not remitted. • • (c) Delinquent taxes shall draw interest at the rate of ten per cent (10 %) per annum beginning thirty (30) days from the due date thereof. (d) Every penalty imposed, and such interest as accrues under the provisions of this section, shall become a part of the tax required to be paid. Section 4: Section 15B -10 of the Code of Ordinance of the City of Huntsville, Texas, is amended to read: Section 15B -10. Offenses, criminal penalties, etc. (a) A person commits an offense if he intentionally or knowingly fails to file a report of taxes collected under this article by the fifteenth day of the month following a month period in which taxes were collected. (b) An offense under this section is punishable by a fine of not less than $1.00 nor more than $200.00 Section 5: Section 15B -11 of the Code of Ordinances of the City of Huntsville, Texas, is amended is read: Section 15B -11 Tax Liability Secured by Lien. (a) All taxes, fines, interest and penalties due by a person to the City under this article are secured by a lien on all of the person's property that is subject to execution. (b) The lien for taxes attaches to all of the property of a person liable for the taxes. (c) The Tax Assessor - Collector shall issue and file a tax lien notice required by this article. (d) A tax lien notice must include the following information: (1) the name and address of the taxpayer; (2) that the tax owing is local hotel -motel occupancy tax; (3) each period for which the tax is claimed to be delinquent; and (4) the amount of the tax only due for each period, excluding the amount of any penalty, interest or other charge. (e) The tax lien shall be filed in the official public records of the Walker County Clerk or with the county clerk in any county where the owner has property. (f) (9) • • With approval of the City Attorney, the Tax Assessor - Collector may release the tax lien on specific real or personal property when the reasonable cash market value of the property is paid to the Tax Assessor - Collector. A tax lien release shall be filed in the office of the County Clerk. The Tax Assessor - Collector may collect the amount of the fee paid under this subsection by the Tax Assessor collector from the taxpayer against whom the lien was filed. (h) No lien created by this chapter is effective against a bona fide purchaser, mortgagee, holder of a deed of trust, judgment creditor, or any other person who acquired the lien, title, or right or interest in the property for bona fide consideration if such person acquires the lien, title, or other right interest in property before the filing, recording, and indexing of the tax lien. (i) A bank or savings and loan institution is not required to recognize the claim of the City to a deposit or to withhold a payment of a deposit to a depositor or to the depositor's order unless the bank or institution has been served by the Tax Assessor - Collector with a notice of the City's claim. The notice must be in writing and served by certified mail to the bank or institution or served personally on the president or any vice - president of the bank or institution. (j) The tax lien on personal property and real estate continues until the taxes secured by the lien are paid. (k) The tax lien on personal property and real estate attaches to personal property and real estate owned by the taxpayer on or after the date the lien is filed by the Tax Assessor - Collector. (1) In an action to determine the validity of the tax lien, the lien shall be perpetuated and foreclosed, or nullified. If a lien is perpetuated and foreclosed, no further action is required. If all or part of a lien is nullified, a certified copy of the judgment my be filed with the County Clerk in the same manner as a release by the Tax Assessor - Collector. Execution, order for sale, or other process for the enforcement of the lien may be issued on the judgment at anytime. Section 6: Chapter 15B of the Code of Ordinances of the City of Huntsville, Texas, is hereby amended by the adoption of a new Section 15B -12 that shall read as follows: Section 15B -12. Injunctive Relief. In addition to other remedies provided by law or this chapter for the collection of a tax levied under this chapter, the City Attorney, or other attorney acting for the City Attorney, may bring suit against a person who is required to collect the tax imposed and who has failed to file a report or pay the tax to enjoin the operation of the hotel or motel for which said report or taxes are due until the reports are filed and the taxes are paid. Section 7: Any person, firm, or corporation violating any provisions of this Ordinance or failing to comply with any requirement of this ordinance will be guilty of a misdemeanor and subject to a fine of up to Two Hundred Dollars ($200.00) upon conviction. Each day during or upon which said person shall violate or continue violation of any provision of this ordinance or non-compliance with any requirement of this ordinance shall constitute a distinct and separate offense. The violation of any provision of this ordinance or the failure to comply with any requirement of this ordinance shall each constitute a distinct and separate offense. Section 8: If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held invalid or unconstitutional, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect any of the remaining provisions of this ordinance. Section 9: A11 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 10: The City Secretary is hereby directed to cause the caption of this ordinance to be published at least twice within ten days of final passage. This ordinance shall take effect ten (10) days after the date of final passage; provided, however, that monthly reports and payments shall begin effective April 1, 1988 for all taxes collected after the last day of March, 1988. PASSED AND APPROVED this Z5rdday of kY/004,G 9 1988- nds, City Attorney THE CIT OF HUNTSVILLE By onday, Mayor