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HomeMy WebLinkAbout0340_335W 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