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HomeMy WebLinkAboutORD 12.10.1973 - Room Occupancy TaxORDINANCE NO. AN ORDINANCE PROVIDING :FOR THE ASSESSMENT AND COLLECTION OF A ROOM OCCUPANCYTAB; PROVIDING FOR CERTAIN EXEMPTIONS: PROVIDING FOR AN EFFECTIVE DATE: MAKING VIOLATIONS. A MISDEMEANOR PUNISHABLE BY A FINE NOT EXCEEDING $200-.:00.:: PROVIDING THAT ALL PROCEEDS OF SUCH TAX SHALL BE: USED FOR ENLARGING, IMPROVING, REPAIRING, MAINTAINING AND OPERATING THE COMMUNITY CENTER LOCATED IN SAN GABRIEL PARK, GEORGE- TOWN,_WI.LLIAMSON COUNTY, TEXAS* PROVIDING A SEVERANCE CLAUSE: PROVIDING FOR PUBLICATION: AND DECLARING AN EMERGENCY. WHEREAS, the City Coondi!sioa has deemedit expedient to levy a room occupancy tax at this time; NOW THEREFORE, BE: IT ORDAINED BY THE CITY OF GEORGETOWN, TEXAS: SECTION 1. Definitions The following words, terms and phrases for the purpose of this ordinance, except where the context clearly indicates another meaning, are respectively defined as follows* A. Hote`l: To mean any building or buildings, trailer, or other facility in which a member or members of 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, trailer houses, trailer motels, dormitory space (regardless 'of whether the bed space is rented to individuals or groups), apartments and all other facilities where rooms or,sleeping facilities or space are furnished for, a consideration. The term "hotel" shall not .be defined so as to include hospitals, sanitariums or nursing homes. '`. B. bhs`iderat on: Shall mean the, cost of the room, sleeping space, bed or dormitory space or other facility in such hotel and shall not include the cost of any food served or personal services rendered to the occupant not related to cleaning and readying .such room for occupancy and shall not include any tax assessed for occupancy therefor by any other governmental agency. G�y.a� Caxa�¢�aar) C. 'Occupancy; Shall mean the: use or possession or the right to the use or possession of any room, space or sleeping facility in a hotel for any purpose. D. 'Occupant: Shall mean anyone, who, for a consideration, uses, possesses, or has -a right touse or possess any room or rooms of sleeping space or facility in a hotel under any lease, concession, permit, right of access, license, contract, or agreement.. E. Pe"r�son Shall, mean any individual, company, corpora- tion,, or association owning, operating, managing or controlling any hotel., F. Tax Assess -Or 'and 'C'ollect-or Shall mean the Tax Assessor and Collector of the City of Georgetown. G. Monthly Pe-riod: Shall mean the regular calendar month of the year. H. Pettianant Res'i'd'erit: Shall mean any occupant who has or shall have the tight to occupancy of any room or rooms or sleeping space or facility in a hotel for at least thirty (SO) consecutive days during the current calendar year or preceding year. SECTION 2. Levy of 'Tax; Rate'; E'xception.. 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°Uum Percent (3%) of the consideration paid by the occupant of such room, space, or facility to such hotel, exclusive of other occupancy taxes imposed by other governmental,;. agencies. 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 education purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual. SECTION 3. Co1'1"ec.t'io"n: Every person owning, operating, managing or controlling any hotel shall collect the tax imposed. in Section 2 hereof for the .City of Georgetown. SECTION 4. Rep'o'rts On or before the 20th day of each month every person required in Section 3 hereof to collect the tax imposed herein shall file a report with the Tax Assessor and Collector showing the. consideration paid for all room or sleeping space occupancies in the preceding month, the amount of tax collected on such occupancies, and any other information as the 'tax assessor and collector may reasonably require, which report shall be in writing. Such persons shall pay the tax due on such occupancies at 'the time of filing of such report. SECTION S. The Tax Assessor and Collector shall adopt such procedures, rules and regulations as are reasonably necessary to effectively collect the tax levied herein, and shall, upon request of any person owning, operating, managing or controlling any hotel,. furnish a copy of .such procedures, rules and regulations for the guidance of such person and facilitate the collection of such tax as such collection is required herein. Such procedures, rules and regulations shall be in writing and a copy thereof shall be placed on file with the City Secretary. The Tax Assessor and Collector shall be permitted to have access tobooks and records during reasonable business hours as shall be necessary to enable the Tax Assessor and Collector to determine the correctness of the amount due under the provisions of this ordinance, or to determine whether or not a report should have been filed and the .amount, if necessary, of taxes due. SECTION 6. 'Penalties. If any person required by the provisions of this ordinance to collect the tax imposed herein-, or make reports as required herein, and pay to the Tax Assessor and Collector the tax imposed herein, shall fail to collect such tax, file such report, or pay such tax, of if any such .3 person shall file .a false report, or any such person shall violate any of' the, provisions of this ordinance, such person shall be deemed guilty of a misdemeanor and upon conviction be punished by fine not to: exceed $200..00 and shall pay to the 'Tax Assessor and Collector the, tax due, together with a penalty of five percent (5%) of the tax due for each thirty (50) days that the same is not timely filed,. SECTION 7. Use, of Proceeds. The proceeds of the Hotel Occupancy Tax levied by this 'ordinance shall be used only for the purpose of enlarging, improving, repairing, maintaining and operating the community center located in San Gabriel Park, Georgetown, Williamson County, Texas; provided, however, that the City* shall deposit in the general fund of the City 10t of the amount collected.under this ordinance. SECTION8. Fffecti°ve Date. This ordinance shall be and become effective on and after January 1, 1974. SECTION 9. If for any reason any section, paragraph, subdivision, clause, phrase, or provision of this ordinance shall, be held invalid, it shall not affect any valid provision of this or any other ordinance of the City of Georgetown to which these rules and regulations relate. SECTION 10. Publication shall be made one time in the official publication of the City of Georgetown, which publication shall, contain the caption stating in substance the purpose of the ordinance. INTRODUCED AND PASSED by the City Council of the City of Georgetown, Texas on First Reading the /,,day of , 1973; and PASSED on Second and Final Reading this ea day of MAYOR 1973. q 334 AND ORDINANCE PROVIDING FOR THE ASSESSMENT AND COLLECTION OF A ROOM OCCUPANCY TAX: PROVIDING" FOR CERTAIN EXEMPTION: PROVIDING FOR AN EFFECTIVE DATE: MAKING VIOLATIONS A MISDEMEANOR PUNISHABLE BY A FINE NOT EXCEEDING $200.00: PROVIDING THAT ALL PROCEEDS OF SUCH TAX SHALL BE SUED FOR ENLARGING, IMPROVING, REPAIRING, MAINTAINING AND OPERATING THE COMMUNITY CENTER LOCATED IN SAN GABRIEL PARK, GEORGETOWN, WILLIAMSON COUNTY, TEXAS: PROVIDING A SEVERANCE CLAUSE: PROVIDING FOR PUBLICATION: AND DECLARING AN EMERGENCY. WHEREAS, the City Council has deemed it expedient to levy a room occupancy tax at this time; NOW THEREFORE, BE IT ORDAINED BY THE CITY OF GEORGETOWN, TEXAS: SECTION 1. Definitions: The following words, terms and phrases for the purpose of this ordinance, except where the context clearly indicates another meaning, are re- spectively defined as follows: A. Hotel: To mean any building or buildings, trailer, or other facility in which a member or members of the public may, for a consideration, obtain sleeping accommo- dations. The term shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, trailer houses, trailer motels, dormitory space (regardless of whether the bed space is rented to individuals or groups), apartments and all other facilities where rooms or sleeping facilities or space are furnished for a consideration. The term "hotel" shall not be defined so as to include hospitals, sanitariums or nursing homes. B. Consideration: Shall mean the cost of the room, sleeping space, bed or dormitory space or other faci ity in such hotel and shall not include the cost of any food served or personal services rendered to the occupant not related to cleaning and readying such room for occupancy and shall not include any tax assessed for occupancy therefor by any other governmental agency. C. Occupancy: Shall mean the use or possession or the right to the use or poss- ession of any room, space or sleeping facility 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 of sleeping space or 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 Assessor and Collector: Shall mean the Tax Assessor and Collector of the City of Georgetown. G. Monthly Period: Shall mean the regular calendar month of the year. H. Permanant Resident: Shall mean any occupant who has or shall have the right to occupancy of any room or rooms or sleeping space or facility in a hotel for at least thirty (30) consecutive days during the current calendar year or preceding year. SECTION 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 (3%) of the consideration paid by the occupant of such room, space, or facility to such hotel, exclusive of other occupancy taxes imposed by other governmental agencies. B. No tax shall be imposed hereunder upon a permanent resident. C. No tax shall be imposed hereunder upon a corporation or association orgainzed and operated exclusively for religious, charitable, or education purposes, no part of the net earnings,s of which inures to the benefit of any private shareholder or individual. W 33t SECTION 3. Collection: Every person owning, operating, managing or controlling any hotel shall col ect- t"Fe tax imposed in Section 2 hereof for the City of Georgetown. SECTION 4. Reports: On or before the 20th day of each month every person required in Section 3 hereof to collect the tax imposed herein shall file a report with the Tax Assessor and Collector showing the consideration paid for all room or sleeping space occup- ancies, and any other information as the tax assessor and collector may reasonable require, which report shall be in writing. Such persons shall pay the tax due on such occupancies at the time of filing bf such report. SECTION 7. Use of Proceeds. The proceeds of the Hotel Occupancy Tax levied by this ordinance shall be used only for the purpose of eniarging,' improving, repairing, maintaining and operating the community center located in San Gabriel Park, Georgetown, Williamson County, Texas; provided, however, that the City shall deposit in the general fund of the City 10% fo the amount collected under this ordinance. ' SECTION 8. Effective Date. This ordinance shall be and become effective on and after January 1, 1974. SECTION 9. If for any reason any section, paragraph, subdivision, clause, phrase, or provision of this ordinance shall be held invalid, it shall not affect any valid provision of this or any other ordinance of the City of Georgetown to which these rules and regulations relate. SECTION 10. Publication shall be made one time in the official publication of the City of Georgetown, which publication shall contain the caption stating in substance the purpose of the ordinance. INTRODUCED AND PASSED by the City Council of the City of Georgetown, Texas on First Reading the 10th Day of December, 1973; and PASSED on Second and Final Reading this 20th day of December, 1973. ATTEST: 3 CitySecretary Joe E.CrawfoM or, ' y of Georgetown SECTION 5. The Tax Assessor and Collector shall adopt such procedures, rules and re- gulations as are reasonable necessary to effectively collect the tax levied herein, and shall, upon request of any person owning, operating, managing or controlling any hotel, furnish a copy of such procedures, rules and regulation for the guidance of such person and facilitate the collection of such tax as such collection is required herein, Such, procedures, rules and regulations shall be in writing and copy thereof shall be placed on file with the City Secretary. The Tax Assessor and Collector shall be permited to have access to books and records during reasonable business hours as shall be necessary to enable the Tax Assessor and Collector to determine the correctness of the amount due under the provisions of this ordinance, or to determine whether or not a report should have been filed and the amount, if necessary, of taxes due. V U SECTION 6. Penalties. If any person required by the provisions of this orfinonce to collect the tax imposederein, or make reports as required herein, and pay to the Tax Assessor and Collector the tax imposed herein, shall fail to collect such tax, file such report, or pay such tax, of if any such, person shall file a false report, or any such person shall violate any of the provisions of this ordinance, such person shall be deemed guilty of a misdemeanor and upon conviction be punished by fine not to exceed $200.00 and shall pay to the Tax Assessor and Collector the tax due, together with a penalty of five percent (5%) of the tax due for each thirty (30) days that the same is not timely filed. SECTION 7. Use of Proceeds. The proceeds of the Hotel Occupancy Tax levied by this ordinance shall be used only for the purpose of eniarging,' improving, repairing, maintaining and operating the community center located in San Gabriel Park, Georgetown, Williamson County, Texas; provided, however, that the City shall deposit in the general fund of the City 10% fo the amount collected under this ordinance. ' SECTION 8. Effective Date. This ordinance shall be and become effective on and after January 1, 1974. SECTION 9. If for any reason any section, paragraph, subdivision, clause, phrase, or provision of this ordinance shall be held invalid, it shall not affect any valid provision of this or any other ordinance of the City of Georgetown to which these rules and regulations relate. SECTION 10. Publication shall be made one time in the official publication of the City of Georgetown, which publication shall contain the caption stating in substance the purpose of the ordinance. INTRODUCED AND PASSED by the City Council of the City of Georgetown, Texas on First Reading the 10th Day of December, 1973; and PASSED on Second and Final Reading this 20th day of December, 1973. ATTEST: 3 CitySecretary Joe E.CrawfoM or, ' y of Georgetown