80-M-27
. .
ORDINANCE NO 8'cJ - M - ;. 7
AN ORDINANCE PROVIDING FOR THE ASSESSMENT AND COLLECTION
OF A ROOM OCCUPANCY TAX; PROVIDING FOR THE USE OF THESE
TAXES RECEIVED; PROVIDING A SAVING CLAUSE; PROVIDING A
PENALTY; AND PROVIDING A REPEALING CLAUSE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS:
ARTICLE I - GENERAL PROVISIONS
SECTION 1. LEVY OF TAX; RATE; EXCEPTION: 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 two Percent (2 %)
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.
(a) No tax shall be imposed hereunder upon a permanent
res i dent.
(b) No tax shall be imposed hereunder upon a corporation
or association organized and operated exclusively for
religious, charitable, or educational purposes, no part
of the net earnings of which insures to the benefit of
any private share holder or individual.
SECTION 2. EFFECTIVE DATE: This ordinance shall be and become eff-
ective on and after December 2, 1980
SECTION 3. COLLECTION: Every person owning, operating, managing
or controlling any hotel shall collect the tax imposed in Section 1
hereof for the City of Schertz, Texas.
SECTION 4, REPORTS: On or before the 20th day of each month every
person required in Section 3 hereof to collect the tax imposed here-
in 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 occupan-
cies, and any other information as the Tax Assessor and Collector
may reasonably requi re, whi ch report shall be in writirig. Such
persons shall pay the tax due on such occupancies at the time of
filing of such report.
SECTION 5, TAX ASSESSOR/COLLECTOR RESPONSIBILITIES: The Tax Asses-
or/Collector shall adopt such procedures, rules and regulations as
are reasonably necessary to effectively collect the tax levied here-
in, and shall, upon request of any person owning, operating, manag-
ing or controlling any hotel, furnish a copy of such procedures,
rules and regulations for the guidance of such person and to facili-
tate the collection of such tax as such collection is required here-
in. 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/ Co 11 ector shall be permi tted to have access to books
and records during reasonable business hours as shall be necessary uo
enable the Tax Assessor/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, USE OF PROCEEDS: The proceeds for the Hotel Occupancy
Tax levied by this ordinance shall be used by the City of Schertz
for those purposes authorized under Section 3 (c) of Article 1269j-
4.1, of Vernons Revised Civil Statutes.
SECTION 7, DEFINITIONS: The following word, terms and phrases
for the purpose of this ordinance, except where the context clearly
indicates another meaning, are respectively 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 accomodations. 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 nurs;;ng
homes.
(b). Consideration: Shall mean the cost of the room, sleep-
ing 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.
(c). 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.
(d). Occupancy: Shall mean the use or possession or the
right to the use or possession of any room, space or sleep-
ing facility in a hotel for any purpose.
(e). Person: Shall mean any individual, company, corpora-
tion, or association owning, operating, managing or controlling
any hotel.
(f). Tax Assessor/Collector: Shall mean the Tax Assessor/
Collector of the City of Schertz.
(g), Monthly Period: Shall mean the regular calendar month
of the year.
(h). Permanent 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.
ARTICLE II - SPECIAL PROVISIONS
SECTION 1. SAVINGS CLAUSE: That if any section, part, or provision
of this ordinance is declared unconstitutional or invalid, then, in
that event, it is expressly provided, and it is the intention of
the City Council in passing this ordinance, that all other parts of
this ordinance shall not be effected thereby and shall remain in
full force and effect.
SECTION 2. PENALTY: That any person who shall violate any of the
provisions of this ordinance shall be deemed guilty of a misdemeanor
and upon conviction thereof shall be fined not exceeding $200.00.
In addition, such person who fails to remit the tax imposed by this
ordinance within the time required shall forfeit five (5) percent
of the amount due as penalty, and after the first thirty (30) days
shall forfeit an additional five (5) percent of such tax. Delinquent
taxes hereunder shall draw interest at the rate of 9 percent
per annum beginning sixty (60) days from the date due.
SECTION 3. REPEALING CLAUSE: That all ordinances and parts of
ordinances in conflict with the terms of this ordinance are hereby
repealed.
PASSED, APPROVED AND ADOPTED thi s the ;J..--.A day of [)o~~v ,
1 9 <?t'
ATTEST:
(CITY SEAL)
PUBLISHING CO. OF TEXAS
PUBLISHER'S
AFFIDAVIT
COUN1Y OF BEXAR)
STATE OF TEXAS )
I,
Therese A. Soares
, authorized representative of the
Herald Publishing Co.npany, do solemnly swear that the notice,
a printed copy of which is hereto attached, was published once
a week for -2:.._
consecutive weeks in the Northside/Weeklyj
Northwest Herald, a weekly newspaper ot general circulation
p:.Jblished at Universal City, Bexar County, Texas, on the fol-
lowing da tea, to-wit: _
December 11
A,D,t
19 80
--'
J~ .Sc:cvuo
-"
HERALD PUBLISHING COMPANY OF TEXAS
Subscribed and sworn to before me, this /~S day of //)y/('.J:--v'---1
.
19~_.
'rJ. ;J ... .0. .,
L~--^-' . .rc.?c-1 fi,~~
Notary Public in and for Bexar County,
Texas
ORDINANCE NO. 8&-M-27
AN ORDINANCE PRO-
VIDINGFOR THE ASSESS-
MENT AND cOILECTION
OF A ROOM OCCUPANCY
TAX; PROVIDING FOR THE
USE OF THESE TAXElS.
I RECEIVED; PROVIDING A
SAVING CLAUSE; PRO-.
VIDING A PENALTY; AND
PROVIDING A REPEALING
CLAUSE, .
I Passed. approved and adopted
tile 2nd day of December 19....
JWle G. Krause
, . City'Secreta.rY
i
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