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0769City of Southlake, Texas ORDINANCE NO. 769 AN ORDINANCE PROVIDING FOR A HOTEL OCCUPANCY TAX OF SEVEN PERCENT ON THE PRICE PAID FOR A ROOM IN A HOTEL; DEFINING TERMS; PROVIDING FOR A TAX LEVY; PROVIDING FOR EXCEPTIONS; PROVIDING FOR THE DISPOSITION OF REVENUE AND REFUNDS; PROVIDING FOR RESPONSIBILITY FOR COLLECTION, REPORTING, AND PAYMENT OF THE TAX; PROVIDING FOR REPORTS, PAYMENTS AND FEES; PROVIDING RULES, REGULATIONS AND PENALTIES; PROVIDING A CUMULATIVE CLAUSE; PROVIDING A SEVERABILITY CLAUSE; PROVIDING FOR PUBLICATION; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Southlake, Texas is a home rule city acting under its charter adopted by the electorate pursuant to Article XI, Section 5 of the Texas Constitution and Chapter 9 of the Local Government Code; and WHEREAS, the city council of the City of Southlake has determined that it is necessary to adopt this ordinance to impose a hotel occupancy tax so that the best interests of the citizens of Southlake are served; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SOUTHLAKE, TEXAS: SECTION 1. That Chapter 17 of the Code of Ordinances of the City of Southlake is hereby amended by adding a new Article IV thereto, which shall read as follows: "ARTICLE IV. HOTEL OCCUPANCYTAX Section 17-100. Definitions. (1) Consideration means the cost of a room in a hotel, and does not include: (A) the cost of any food served or personal services rendered to the occupant not related to cleaning and readying the room or space for 6ccupancy; or (B) any tax assessed by any other governmental agency for occupancy of the room. (2) "Director" means the director of finance of the city or the director's designated representative. (3) "Hotel" means any building in which members of the public obtain sleeping accommodation for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. The term does not include: (A) a hospital, sanitarium, or nursing home; or (B) a dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education, as those terms are defined by Section 61.003 of the Texas Education Code, as amended, that is used by the institution for the purpose of providing sleeping accommodations for persons engaged in educational program or activity at the institution. (4) "Occupancy" means the use or possession, or the right to the use or possession, of any room in a hotel. (5) "Occupant" means any person who, for a consideration, uses, possesses, or has a right to use or possess any room in a hotel under any lease, concession, permit, right of access, license, contract, or agreement. (6) "Tax" means the hotel occupancy tax levied in this article pursuant to Chapter 351 of the Texas Tax Code, as amended. (7) "Tourist" means an individual who travels from the individual's residence to a different municipality, county, state, or country for pleasure, recreation, education, or culture. (8) "Visitor Information Center" means a building or a portion of a building used to distribute or disseminate information to tourists. Sec. 17-101. Levy and amount of tax. (a) There is hereby levied a tax upon the occupant of any room that: (1) (2) (3) is in a hotel within the City or its extraterritorial jurisdiction; is ordinarily used for sleeping; and the' cost of occupancy of which is $2 or more each day. (b) The tax is equal to seven percent of the consideration paid by the occupant of the room to the hotel. Sec. 17-102. Exemptions and refunds. (a) A person described in Section 156.101 or Section 156.103(d) of the Texas Tax Code, as amended, is exempt from the payment of the tax imposed under this article. (b) A governmental entity excepted from the tax imposed by Chapter 156 of the Texas Tax Code, as amended, under Section 156.103(a)(1) or (a)(3) of that chapter shall pay the tax imposed by this article, but is entitled to a refund of the tax paid. (c) A person described in Section 156.103(c) of the Texas Tax Code, as amended, shall pay the tax imposed by this article, but the state governmental entity with whom the person is associated is entitled to a refund of the tax paid. (d) To receive a refund of tax paid under this article, the governmental entity entitled to the refund must file a refund claim with the director on a form prescribed by the state comptroller and provided by the director. A govermnental entity may file a refund claim with the director only for each calendar quarter for all reimbursements accrued during that quarter. Sec. 17-103. Responsibility for collection, reporting, and payment of tax. Every person owning, operating, managing, or controlling any hotel shall collect the tax for the city and report and pay the tax to the city in accordance with all requirements and procedures set forth in this article. Sec. 17-104. Reports; payments; fees. (a) On the 15"' day of the month following each month in which a tax is earned, every person required by this article to collect the tax shall file a report with the director showing: (1) (2) (3) the consideration paid for all occupancies in the preceding month; the amount of the tax collected on the occupancies; and any other information the director may reasonably require. (b) Every person required by this article to collect the tax shall pay the tax due on all occupancies in the preceding month to the director at the time of filing the report required under Subsection (a) of this section. (c) Every person collecting a tax under this article may deduct a one percent collection fee from the gross amount of tax collected on all occupancies in the preceding month if the tax is paid to and received by the director no later than the 15th day of the month following the month in which the tax is required to be collected. If the 15th day falls on a weekend or holiday, the director must receive the tax by the next business day. If the tax is paid by mail, the date of receipt by the director is the date postmarked by the U.S. Postal Service. \\SLKSV400 I\SS1EMER$\SHELLI\HOTEL TAX\HOTELOCCUPANCYTAX_ORDINANCE.DOC Page 3 (d) Each remittance of a tax required by this article must contain the following statement and representation signed by the person required by this article to collect the tax: The tax remitted and paid to the City of Southlake with this report was collected pursuant to the requirements of Article IV, Chapter 17, Southlake City Code, as amended. (e) The director shall maintain a record that accurately identifies the receipt and expenditure of all revenue derived from the tax imposed by this article. Sec. 1%105. Tax collection on purchase of a hotel. (a) If a person liable for the payment of a tax under this article is the owner of the hotel and sells the hotel, the successor to the seller or the seller's assignee shall withhold an amount of the purchase price sufficient to pay the tax due until the seller provides a receipt from the director showing that the amount has been paid or a certificate stating that no tax is due. (b) The purchaser of a hotel who fails to withhold an amount of the pumhase price as required by this section is liable for the amount required to be withheld to the extent of the value of the purchase price. (c) The purchaser of a hotel may request that the director issue a certificate stating that no tax is due or issue a statement of the amount required to be paid before a certificate may be issued. The director shall issue a certificate or statement not later than 60 days after receiving the request. (d) If the director fails to issue the certificate or statement within the period provided by Subsection (c) of this section, the purchaser is released from the obligation to withhold the purchase price or pay the amount due. Sec. 17-106. Rules and regulations. The director is authorized to make any rules and regulations necessary to effectively collect the tax. The director shall, upon giving reasonable notice, have access to all books and records necessary to enable the director to determine the correctness of any report filed as required by this article and the amount of taxes due under this article. Sec. 17-107. Use and allocation of revenues. ~\SLKSV4001 \SSIEMER$\SHELLI\ItOTEL TAX\HOTELOCCUPANCYTAX_ORDINANCE.DOC Page 4 (a) The revenue derived from any hotel occupancy mx imposed and levied by this article may be used only to promote tourism in the convention and hotel industry, and that use is limited to the following: (1) the acquisition of sites for and the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of convention center facilities or visitor information centers, or both; (2~ the furnishing of facilities, persmmel, and materials for the registration of convention delegates or registrants; (3) advertising and conducting solicitations and promotional programs to attract tourists and convention delegates or registrants to the city or its vicinity; (4} the encouragement, promotion, improvement, and application of the arts, including instrumental and vocal music, dance, drama, folk art, creative writing, architecture, design and allied fields, painting, sculpture, photography, graphic and draft arts, motion pictures, radio, television, tape and sound recording, and other arts relating to the presentation, performance, execution, and exhibition of these major art forms; and (5) historical restoration and preservation projects or activities or advertising and conducting solicitations and promotional programs to encourage tourists and convention delegates to visit preserved historic sites or museums: (1) at or in the immediate vicinity of convention center facilities or visitor information centers; or (2) located elsewhere in the city or its vicinity that would be frequented by tourists and convention delegates. (b) Revenue from any hotel occupancy tax imposed and levied by this article may not be used for the general revenue purposes for general governmental operations of the city. (c) Allocations of the hotel occupancy tax revenue by the city for the purposes set out by subsection (a) above, must comply with the provisions of Chapter 351 of the Texas Tax Code. Sec. 17-108. Penalties. (a) A person commits an offense if the person: (1) (2) (3) (4) (5) fails to collect the tax imposed by this article; fails to file a report as required by this article; fails to pay the director the tax when payment is due; files a false report; or fails to comply with Section 17-105(a) when purchasing a hotel. (b) An offense committed under subsection (a) of this section is punishable by a fine not to exceed $500. \\SLKSV4001\SSIEMER$\SHELLI\HOTEL TAX\IIOTELOCCUPANCYTAX_ORD1NANCE.DOC Page 5 (c) In addition to any criminal penalties imposed under Subsection (b) of this section, a person failing to pay the tax to the director by the 25th day of the month following the month in which the tax is required by this article to be collected shall pay an amount equal to 15 percent of the tax due as a penalty. Delinquent taxes draw interest at the rate of 10 percent per year beginning 30 days from the :late the tax is due to the director. ed) In addition, the city is authorized to file legal proceedings against the hotel for noncompliance se. eking any other remedies provided by state law. (e) In addition to the amount of any tax owed, a person is liable to the city for all reasonable attorney's fees incurred by the city in enforcing this article against the person and in collecting any tax owed by the person under this article." SECTION 2. CUMULATIVE CLAUSE This ordir ance shall be cumulative of all provisions of ordinances of the City of Southlake, Texas, except where the provisions of this ordinance are in direct conflict with the provisions of such ordinances, in wl-~ich event the conflicting provisions of such ordinances are hereby repealed. SECTION 3. SEVERABILITY CLAUSE It is hereby, declared to be the intention of the city council that the phrases, clauses, sentences, paragraphs and sections of this ordinance are severable, and if any phrase, clause, sentence, paragraph or section of this ordinance shall be declared unconstitutional by the valid judgment or decree of any corm of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this ordinance, since the same would have been enacted by the city council without the incorporation in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. SECTION 4. PUBLICATION \\SLKSV400 I\SSIEMER$\SHELLI\HOTEL TAX\HOTELOCCUPANCYTAX_ORDINANCE.DOC Page 6 The city secretary of the City of Southlake is hereby directed to publish the proposed ordinance or its caption and penally together with a notice setting out the time and place for a public hearing thereon at least 10 days before the second reading of this ordinance. The city secretary shall additionally publish the caption and penalty clause of this ordinance in the official city newspaper one time within ten days after passage of this ordinance, as required by Section 3.13 of the Charter of the Cily of Southlake. SECTION 5. EFFECTIVE DATE This ordinance shall be in full force and effect from and after its passage and publication as required by law, and it is so ordained. PASSED AND APPROVED ON FIRST READING ON THIS ~~ ,2000. MAYOR DAY OF ATTEST: C~TY SECRETARY PASSED AND APPROVED ON SECOND READING ON THIS/,fi" DAY OF MAYOR ATTEST: \\SLKSV4001\SSIEMER$\SHELLI\HOTEL TAXhHOTELOCCUPANCYTAX_OKDINANCE DOC Page 7 CITY SECRETARY APPROVED AS TO FORM AND LEGALITY: City Attorney \\SLKSV4001\SSIEMER$\SHELLI\HOTEL TAX~HOTELOCCUPANCYTAX ORDINANCE.DOC Page 8 INVOICE Star-Telegram Customer ID: CIT57 400 W.7th Street Invoice Number: 166203331 FORT WORTH,TX 76102 Invoice Date: 2/4/00 (817)390-7761 Terms: Net due in 21 days Federal Tax ID 22-3148254 Due Date: 2/29/00 Bill To: PO Number: CITY OF SOUTHLAKE Order Number: 16620333 667 N CARROLL AVE SOUTHLAKE, TX 76092-6412 Sales Rep: 073 Description: NOTICE OF PUBLI Publication Date: 2/4/00 Attn: Description Location Col Depth Linage MU Rate Amount NOTICE OF PUBLIC HEARING Notic I358 1 42 42 LINE $5.79 524;.1 NOTIHEAR NGBLIC Notice Cso uhnecri of given Cby thoef ($209.1 6) Sales Discount Southlake,Texas,that a pub- February lic hearing15,will 2000 b held duri ongn the Regular City Council Meeting to be held in the City Council Chambers of Net Amount: $34.02 City Hall, 667 North Carroll Avenue,Southlake,Texas. Purpose of the public hearing is to consider the second reading of the following ordi- nance: ORDINANCE NO.769 AN ORDINANCE PROVIDING FOR A HOTEL OCCUPANCY TAX OF SEVEN PERCENT ON THE PRICE PAID FOR A ROOM IN A HOTEL; DEFIN- ING TERMS;PROVIDING FOR A TAX LEVY;PROVIDING FOR EXCEPTIONS; PROVIDING FOR THE DISPOSITION OF REVENUE AND REFUNDS; PROVDING FOR RESPONSI- BILITY FOR COLLECTION RE- PORTING,AND PAYMENT OF THE TAX; PROVIDING FOR REPORTS. PAYMENTS AND FEES' PROVIDING RULES, REGULATIONS AND PENAL- TIES; PROVIDING A SEVER- A PROVID- BILITY CLAUSE;PUBLICATION;ION AND THE STATE PROVIDING AN EFFECTIVE County of Tai DATE. City of Southlake Sandra L.LeGrand Before me,a wit TTrer l`III dim i.,, ;aid County and State,this day personally appeared TAMMIE BRYANT, Bid and Legal Coordinator, for the Star- Telegram, published by the Star-Telegram, Inc.at Fort Worth, in Tarrant County,Texas;and who,after being duly sworn, did depose and say that the attached clipping of an advertisement was published in the above named paper on the tes: Signed SUBSCRIBED AND SWORN TO BEFORE ME,THIS Thursday,March ,2000. Notary Public 446. DAWN M. ENDALL '=�y COMMISSION EXPIRES•4-4 , Thank You For Your Payment SEPTEMBER 13,2009 I • Remit To: Star-Telegram Customer ID: CIT57 P.O. Box 901051 Customer Name: CITY OF SOUTHLAKE FORT WORTH, TX 76101-2051 Invoice Number: 166203331 Invoice Amount: $34.02 PO Number: Amount Enclosed. INVOICE Star-Telegram Customer ID: CIT57 400 W.7th Street Invoice Number: 167471521 FORT WORTH,TX 76102 (817)390-7761 Invoice Date: 2/25/00 Federal Tax ID 22-3148254 Terms: Net due in 21 days Due Date: 2/29/00 Bill To: PO Number: CITY OF SOUTHLAKE 667 N CARROLL AVE Order Number: 16747152 SOUTHLAKE, TX 76092-6412 Sales Rep: 073 Description: CITY OF SOUTHLA Attn: CITY .MANAGER OFFICE Publication Date: 2/25/00 CITY OF SOUTHLAKE ORDINANCE NO I358 1 37 37 LINE $5.79 $214.23 CITY OF SOUTHLAKE ORDINANCE NO.769 Sales Discount AN PROVIDING CCUUPANCY ($184.26) TAX OF SEVEN PERCENT ON THE PRICE PAID FOR A ROOM IN A HOTEL DEFIN- ING TERMS;PROVIDING FOR A TAX LEVY;PROVIDING FOR EXCEPTIONS; PROVIDING $29.97 FOR THE DISPOSITION OF Net Amount: REVENUE AND REFUNDS; PROVIDING FOR RESPONSI- BILITY FOR COLLECTION RE- PORTING AND PAYMENT OF THE TA)l; PROVIDING FOR REPORTS PAYMENTS AND FEES, PROVIDING RULES, REGULATIONS AND PENAL- TIES;PROVIDING A CUMULA- TIVE CLAUSE; PROVIDING A SEVERABILITY CLAUSE PROVIDING FOR PUBLICA- TION; AND PROVIDING AN EFFECTIVE DATE. PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF SOUTHLAKE TEX- AS,FEEBRUARY 2000TIi DAY MAYOR RICK STACY ATTEST: SANDRA L.LEGRAND, CITY SECRETARY APPROVED AS TO FORM: THE STATE OF TEXAS CITY ATTORNEY JR., County of Tarrant Before me,a Notary Public in and for said County and State,this day personally appeared TAMMIE RYANT, Bid and Legal Coordinator, for the Star- Telegram, published by the Star-Telegram, Inc.at Fort Worth,in Tarrant Coun •and who,a ing duly sworn, did depose and say that the attached clipping of an advertisement was published in t above named paper o he list dates: Signed_ SUBSCRIBED AND SWORN TO BEFORE ME,THIS Thursday,Marc 2,2000. Notary Public • DAWN M. KUYKENDALL COMMISSION EXPIRES 4110 SEPTEMBER 13,2009 Thank You For Your Payment -3 - - Remit To: Star-Telegram Customer ID: CIT57 P.O. Box 901051 Customer Name: CITY OF SOUTHLAKE FORT WORTH, TX 76101-2051 Invoice Number: 167471521 Invoice Amount: $29.97 PO Number: Amount Enclosed: 1$