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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.