Loading...
1984M1- ROOM OCCUPANCY TAX ORDINANCE NO. fiLl- 1J1- } 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; PRO- VIDING 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 seven percent (7%) of the con- sideration 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 resident. (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 ~l. EFFECTIVE DATE: This ordinance shall be and become effective immediately upon it final passage and adoption by the City Council. SECTION :JU. 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 the last day of January, April, July and October of each year, every person required in Section 311 hereOf to collect the tax imposed herein shall file a report with th~ Tax Assessor and Collector showing the consideration paid for all room or sleeping space occupancies in the preced- ing quarter, the amount of tax collected on such occupancies, and any other information as the Tax Assessor and Collector may require, which report shall be in writing. Such persons shall pay the tax due on such occupancies at the time of filing such report. SECTION 5. TAX ASSESSOR/COLLECTOR RESPONSIBILITIES: The Tax Assessor/ 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 regula- tions for the guidance of such person and to 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 Secre- tary. The Tax Assessor/Collector shall be permitted to have access to books and records during reasonable business hours as shall be necessary to 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 Vernon's Revised Civil Statutes. SECTION 7. DEFINITIONS: The following word, terms and phrases for the purpose of this ordinance, except where the concept clearly indicates another meaning, are respectively difined 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 accomo- 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 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 occupany 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 sleeping facility in a hotel for any purpose. (e) Person. Shall mean any individual, company, corporation, or association owning, operating, managing or controlling any hotel. (f) Tax Assessor/Collector: Shall mean the Tax Assessor/ Collector of the City of Schertz. (9) 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 calen- dar year or preceding year. ARTICLE II - SPECIAL PROVISIONS SECTION 1. SAVINGS CLAUSE. That if any section, part, or prOV1Slon of this ordinance is declared unconstitutional or invalad; 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 pro- visions of this ordinance shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not exceeding $1000.00. In addition, such person who fails to remit the tax imposed by this ordinance within the time required shall forfeit five percent' (5%) of the amount due as penalty, and after the first thirty (30) days, shall forfeit an additional five percent (5%) of such tax. Delinquent taxes hereunder shall draw interest at the rate of nine percent (9%) 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 specifically Ordinance No. 80-M-27, are hereby repealed. tL, Approved on first reading the fjO day of O~j.J.q/~ , 1983. PASSED, APPROVED AND ADOPTED the1'n",lday of lQA..< u .('~ 19 "ilL{ ATTEST: (SEAL OF CITY) !, 3 l!: =~n-t g~, ~ ~ 3 :I 3 III I>>;:&.~ :a~\ 3 ~ in : :r2oo~ ~ ~ 3 0;' :;''0 ... III CD.... 'il 0 0 cr :!,cOcC ~ t: ~ ~ III .... _. -.:1 g' ~ ~ ~ ui 0' 0' g o ? :I. CD :E f>> en 3 :.~~~ e ~- :I :T c: en fKa~g , '0. III ~ (ii' :r 3 g~. ~ 5.:i _'" m r-'- C1) mlb;U "- ~ :D :D g -t\ 3 3 3 0 0'\ -0'0'03 -:::-.'" 3.0 ~oooc !~cCg.~ c: () III .... _, !.I'~~.o.-< :-.;~a ~. o' f>> 0 ;-:l~'" - 3 QI f>> ~~s.:) ",-", ~ 2r g. ~ o c: ,.. ell -lllCll3 ~ QI 0..-0 Q I (; ::. 3 ~ ~ g g!!. ~ ~ o~ :::' 1>>0_0 (It n l>> 3 "0 -6 ~. a ~ III cu st~ st x o ;;;t50 \11)( Rl:J . r:-~ o l> .a ~ ,,"< ~'O N' ~ " ~ ~. 0 Q ~ ~ (ii. i>> ~ < .2~ S.~ " 0 o.~ 020 i~ '" " ;to: ~e ~ ~, o ~ ill o ~ g Q e" '0 ~ ~ e ~~ ="9. !a;' ~ e ~ -0 ~2:.1'D n -. )( - 0 ~ ~ ~ 3 ~ ~'S a. 0 o' ~cO? '< ~ l>> U) _,'0 ~!.-g ... _. ell ~ 0 ~ o ~ ~oo o~l>> ~"< ~ ~~~ ~ "'''' ~ -, " ~ 0 g-~ 0'" ' 3 ~ 0 3 0 :> , " o ~ ~. a.jQj ~NS! o " ~ \ ~ g Q I ~ 'O~l> g ~ ~ e 3 ~ -g'S~ ~ 3 ~ -'0 _oc; ~3J.C . n ~ 0-, =t: ~ " =. 0 ~ ~ '" ~ 1>>2"- :> 0 0.'" o ~'O ~ ~ '8.. "Ii 3- VI '" " '" 5-~ ~ !!. ':j(ii' g~ ~St ~. ~2g.c: 0';'9: 2:H !!t5.::ES.-2'g" 9-.g"'O~i.:c5 q;!;g:T:J~!!."'Cl 'Ooc5"lllsuQ.m8!; (; '< :J >co ~ _ 3 a. (II l>> C -. f>>. a. ~;:)2.3lll~?C'C~ _Cl_~~. ....::!.;:) en en ::3 -. (II < ~ QlCDn"'O<<l~I>>UI iii'-I>> f>>""ldl CD CD CDChC:J'<<;r- , 111-3"'Oen!02.< !h ~ '0 ii" 0 i: g. i!. 3~?2"~ oS' C3~32.g....lD !!:.~St'Oo.c:g6 i~!!.~-'ij:: o-3:J ::J.o :. 8:r~ .oil. =... O':r'< -:J ell.s!: 3 ... 0 Ii :r. (') ... c -)( (If lO &ii~~"Cl;:C oCDi~ od;'~ :J a. en II en VI" _ VI n (If j C ... ::r_2.::J 00'8 !l~o. ;~. 15 8 - 0 '0 _,3 :1Ul&8- '2.0':r _._ _. ,<_0 0.....0:::1 _:J':! ;2.~". C'i2.a:=-> ......c,oo:r :J a. _,:r 0 Q'[llc5 ~i '0 Ci 3 QI CIl (;i' I>> -'!a. n '0 _ '<~!tgc:~ 3en~3g" <<l -'_ ::J:Eo3n-<, -",0. o llllO 8. 3 2- -... -, QI QI '.. 3 CIl :::J _'< ~ <5 VI ~ 0" :J jif5:Jo! ~ '0 C ~ ... l>> . _. \II (It ~ II -t"g QI . :J",< j - ~ 3"< 0::1 r:r o:J - CIl C 3!".ll :? = ~g"'~o9: " - ~ ~ 3 0. '" <tI _. 1tI- 30 _::J ~ 0 ... c:: eo ;:) ::J r:r ... :r;::;; CIl C ~'g cr':C ~ ::r:; :J 0 5' !Y' f!. ~'tit (II _. _ omzm}loZ nXcXU'lQ ()m~m(l)-l C~tD~Gim "lJ"lJm"1Jz" }Io-t7l-t ZOcnO::;.... OZ~Z J: -< )> mm -t"T1-<zx7I >:0 Cmm xOZ~~ ~OtD-ou; ....m.... :D "'OCDU'lOZ >m 710 <>>G) ~()Z)>m m()ozx ~r:aCJ)N~ -i>>::r.. Omr-t"O "T10rnO~ l> zO -tCll-lCl)Z J: l>' m;8><"T1Z IO"'O~C Oomm~ "T1:O:otD ~o~>m r"T1-lr:D . ~ " " ~ o ~ ::! o z o '1l -l ~ >< ~3o !..e! = > ~ m 0 n . I: _::r 9:111~ -x<c -~" ;r 3 _. ~1a~ cO o. i ~ ? Q N. ;!~ !2.<tI ::J g' ()~. QI 0 =. _30 QI '0 ::I. :J ~ III "<00 :!'ii"'O 3 ... ~ <tIo!. 0' -0' <.,,~ ~ e ~ ::!. S! 3 '3'n~ ~l;lii ~ 8 ~ 3 c :: ~ ~; ----"""-.- . '1l o o o ~ z o o XI Z ~ :;- Sl_% e 0 o.~ ~'O a.::;: -, " ~ ;;; -' "'~ ~ " -~ .ll= " " - ~ a. 2' ~a :>' g:~ ~ 0. st~ ",e 0;; ~ ~. ~'" '" o 3 ~ " " ~ l>~" n :r)C nOI1l -t Os'30 C 0.'0 0 ~ QI g. S! . 't:l:J!!!. 1'11"0 _:J ~-<oo 3 - 3 3 'Sj;-~ o~CDn ... ~.:r 0 10 =.0 :J ~~ i ~ N' _ 03 ~. 0 g ~ o .... cO ~ ='"'0 :J cnCDQI;- ~ 0 ~ on!. _ 0 '< _. -, 3 - - g '0 ~ :r . ....- QI ~ ~ 0"., =:Jc ~ 0 " ... to ~ 2. 2. ~ 'ON_ e " 0 CT :!. ... :=:ODl n ~ ~ -CDm"'- ~3=~3z :;. '2. 3 (f!,ca 0 ~~~g:J'~ :J m m '" 0 - Dl~ ggi: n '(OJ- 8 ~. - ~ ~ l>> 3",:g -. - 0 3S'o~~g O.:.cig'~3 a. 'U C;; j ;:0: 3 !. lll. . :r 0 o' iillj ~ QI a. a 0 Q) ~ Ul !. '5=m9-0' <tI'O"'o:J -- OJ <<l 2. en 0,< :J. _ ... CD 0 en 0 ~~;~:. x"Z !9!l<tl300 ". ...- 3i~;-5 III -0.0 ::J l>> (3 ~ c ~~3~> '< _mr -. -:reo (/.l :J CD CIl CIl 10 g. .... :J ~ Q ~..~ ~ ~ :J: o -l m ~ o m '1l Z m o " XI o o '1l o '1l ~ m C) ~ ~ m >< m ~ " ::! o z Ul VI I>> n TI CD 1II:r'" < VI m ! o' g :!. 111 CD -. i>> :; 1II!.IjQl :E o' <i- :r:J _.0 0' ~ :J cO :r 3 :T ~ ~ & CD N. CD _. 3 !. o 0 CD -. ::l!.~g ~ l: 3.Y' n VI co 0 :r goo. QI -,-10 ::!,QI -111 -:::-.:r VI ~ g (;i'__ ii Y' () ~ -, n :r (j) ::J:rQl ... ::J QI~:2. !. 3 ~ ::". e "" ~ Qi ~ ~!J' . VI C 11.I m 0 E' g Qi - Ql 0 58 O:~. -3~m n 3 CIl - ~ ~ ~ ~ ~ hl Q ~ " ' 0 g:l>>:SCD ~ ~-~-~ c.a :TcO go . CD ... . :!. i g I>> !.~i ~ o' ~ -0 s ::J <<l ... <<l "'::J2o::: :E: _ CIl:X- ;:;::r!:lfll ~ go' <tl j CO :I < ~:r!!.~ CIl ::l <0 _ 3 !a. a 6' III 0 C c: 1>>"'-0<0 ~.cg ~ ::r :):J -:J co N' @ 5t 9..~~0 ~-0r.C _, 0 ... l>> III ~ g~. 0... VI N ; 20 5' & ~::ao CD Ilt VI'" ... ~ <0 -0 '0 (3 (3 III C :- ~"O :- 051' QI 3~ro 5' ~ a <C~_ B !i'!l :I ~'83~; o en 0 0 <<l ;:(;~:r ::l:J'Oo2. '<mCD;!!. III a.... :J- it 90 ~~ ~ '0 =" '" 8 ~' _, 0 ~;r:;'3~ - n --. 5:r3~ ~ ; n. jii"!. =.:.t:r ~ QI -.ll CIl )(:J_... :J - 0 QI 2.i";;i o~g2o ~ !{i ~ n tD l>> m a: ~ g '0 a. 11.I '< 11l ,f:l.m ED'" "::l ; ~ c: 0 ... ::J ~~~~ ~ g s.~ :r_ilt..... i~9 ;:1;:~ ~ 5';: 0", " 3 (Tit ~"< 0 goo ... ~~<C 00" ~~~ o - IlJ :T~ ~ ~ O':J _ 0 (ii' ~g.o ~' ~ _o.~ m 2 g. CI\ ~ < g:..g g.iE~ ~ 3 ~ ~~Q ~- o~ ~ ''''''' _. III VI ~;:Q;' ~ :"' 3. <S!.~ o' 2.-< ~s~ "'st !l o or 0" e !:l a ~: !!.-<r :;. - ",0 o:r ~ ~ l1i ~ ~ ~, '0 !!t ~ o' ~ ~ g20 Y!'O ~ ~ =+CIl "" -.'" :9: e ~ ~ ~ S-Il: 0.'" ~'O ~. l>> ~ .3' ,0." -, :> ~ 0. -l :J: m :J: o -l m ~ -t ~ . ..".... 0..", g.5 ~ 3 e " 0" x Ii=:3 _ 0 e -, 0 VI g 3 .. ~ VI g- 08 &l. = oc~ 5 i!. " 0 ",:: e '" =<<l o.~ 5. ~ <C_ " "'- " 0 < - 5' 3 '" l1i ~ - iP '9.~ ~ :> VI Ul.o o.m CIlCCctlQ, < 0 l>> < ~ o.::r =: g. n CP 0 _. ~ !. VlcC~P.O (0 l>> -. CI\ j ::J ? a Q.!!. o.........ctI (\l ~2-<'O (D 0- ~ -.0 a. ::J 0 0 .. 0' 3' ~ ~ ~. 11.I c: c: ~!. c: ... Ul CIl - g. ~ 3' 3 g 0'" " 3- _ _ =. iii' CI\ ::y::r n :::-. CIl ctI _.0. SCT8a~ o' ~ 3 2' ~ :J CIl 3 n a. ~ ~ 0 ~ QI o ~ gill -,<, I>> Qll>>'O'O ~ g ! ~ Ul CIl -. 3 :r"2. g Ql (U CIl - j (iia.~lll 5"3-<=- _ CIl ....... g.:7 ~~ ~ 0 e Qg.g~ 't:l 203-<" ~. <D 30 ~ (U 0 ... ;g.~cg "0 5' QI :!. ~lOON ... - 0 <<l en '0 CD 0. 0... '0 CD :J 0 _ j o ~. ~ =. -0. -<r ~ ell Ql. ...0.:10 :7:rY'Q ~ ~ ~ '8 ~ -. ... l}l 0 ~ ~ ~ -g 2 .fll Qj :1 VI 10 (It 0 ED 0 O_:J < :l_o.~ "'" ~ CTctI<3 ii:Jo(D 8~21a 3 g: ()'!!. j3~g a~' ~ 2 QlUll>>:J" g. 0 ~ ~ :J ;- ~~. Q~ ~ ~ IOg8;' )(-<"=CD o. ~ < ;:) -t:-. ~ !!.:roo -~~ ... CD 0 .> 80:,,\ 3 r.C :r :E lii ~ ~ () ~ -, l: l> Qi ~ QI iii g, g ~ -j...'O ~ 11.I 8 ~, 033 :i :> e - 3 ~ ~ ~ -~ CD 0 :J 2. 30S'c: 0'=-0- CD ('D Ul VI C;;~O'~ . Ql-lll ~"'~ a. m. )( " ~ ~ " 3 3 'O~'O 03- "",'t :;~Q III 'Co .... c: C ::J ::r ::z:...ctll1l nil 0 '0 Ii Ul -... :?~:;:~ _lti~o 00'03 .0 0 ~ 5' c :J '0 QI QI n 0 :J ~~~; '< j (II c: ~ ~ ~ CO.o '0 g.:E;g ;:;::JCD III ::y 00 a.-...- ~ i'i = QI 3 :!.!!. VI c: N _. QI C ~,~. ... (If 0 C ~g~:; 0'; ~cC' ~:!o~ 00 VI N' .0 =-6 ! QI ur -g o' ~. 3 :1 ~ ~,~ ~ ~ gllo.~ , (il ~ i 2:80' !'C:::T CD j; 0 ~ ~ 0: ~ ' 3' i 8 g cO' ~ - o' c g ~ 0 ~o ;; ~"'5. 5[~ - '" 0 i611l:J 3 ~ ~ " ~ ~ Cii~i ~ g <9: o' VI 0 ~ ~ ~ C g ~ :> ,.. 0 0. '0 (II ~ ~ '" ia S~. ~a-i 0. _. ::3 3' It III 10 10 iii' .(ii. ~ ~ :J CIl:T- 5t!.! .~ ~~~ :r:i;! 8< at CD at CD CD o:r C/) ~~s ~iii ~aa ~i~ cr~ :;;4 ill 2:~ :;: ~ DrO- CD. ~\,. ~ .g !l ~8 30. l!' ~~ ~ if CTAlctI =+. ~'&3 icg - 3 _ ~ o OJ ~ 8 n, -::) - all ~~i.. : ~ ~ :J 0'2 _'< ... fA o .. e ... 0' 5..Q: ~; -gli I ., ~_ ~~:EI>>:D m ~mo~!!. ::r fA .... C - )( III 0 !}QI'!! m " ~ -. = 0 "" < ~y '< C :::III o'ii~~. " CD -'CO 0 IIIg:;QlcC -t QJ30~. 0 o'2ca.j ~~;-.i :z:J ~ig~g: C) ... -:J ...:1 )> ~ g Qj'=:;(ii' Z Ii 0-< ii: 0. ... ... a:E!. N i!. ~ ~' -. . H~[ !4 n!"'":J. - ~-",.. 0 Ali~ I>> z ~ ;; !.~ Ul AI Q, :J C ~-g :,. Qi' ...-O::l 11l 5' 0: '< :J co -. 0 go 5'~.o 0; - 0 ~ 0. i 0 -. O':J:J :;; -CD a. a. _l;- E~ - ~ I>> 3.0 103(Qc QI _. I>> '0 :!.c5 ~ S. t:!'.~"O ", '0 ~ 0-'0"'0 ? g :J - >,",11I CD = 5' g m VI (0 3. III ~ 9:CP g ~. ~ I>> Qj' II :: g g. "'0,<0<0 !!,o a 0- 0.'" -. o 5'~ : ::Z:Cl_:T 0' :::;' 0 <<l ~ ~ ~.~ ~3~H , 00 ~ 0 - 3 ;; QI :7 5. ~ ~~, ~ 8 0 ~ - ~..'O 3 ~ 1Il e 3 ~ ':--0 CD )( ... 0 a g ~ ~ C "0 '9. . a;g~ III en en a. . '5'~ >- > QI~-o-o ::r~CDIt g"~3 !.~~I>> __~:J !lifB Q1... -... :: Ci' :n :0 III :r CD I Ia~it l!l!l-, 8 2 in~ II' ~ i OJ ~ ~ :::J ~ 0 2~"< ;; ~ st gg. It I>> n ti. o.~~" . '< OJ- '< ... :J - ~ 8 - 0 , 3:E:; "'.. ~ 0 _ ... :Te: 8 Il: .. ~ n I ::E: o -I m .... I !: o -I m .... -I :I=- >< . r:I .. , o C ~ .. . ;~ i~ ~ , 3' 2 i ~: :;:~ ~ e -~ " _. x 2. 'j, " ~ 0. o o e ~ .:t '" ~ ~ 3 ~ ~ or " Ii ~ e 3: 0' ~, I _ 0fACE 121_..... P,O. ..1789 -av. T... 7lllq (SIll 651-7_ ~ 1013 N.W. '- "0 San MonIo. T__ 7.1 J (511) )to.1970 PUBLISHER'S AFFIDAVIT (COUNTY OF BEXAR) (STATE OF TEXAS) I, Linda L Hardin , authorized representative of the Herald Newapaper Group, do solemnly swear that the notice, a printed copy of which i. hereto attached, was published once a week for consecutive weekes) in the Northeast 1 Herald, published at universal City, Bexar County, Tex.s, on the following date(.), to wit: A.D., 19 January 12, 84 . Subscribed and sworn to before me, this H'~l~~ ;;P- day 0 9.iL. ~ (NOTARY SEAL) ll......._I-' f'\..~'I~'"':..._ ....__....__.. _~ T_u_.. SCHERTZ - ()RIlI~A~(,E ~(). R4.~I-1 AN ORDINANCE PROVIDING FOR, THE ASSESSMENT AND COLLECTION OF A ROOM OC- CUPANCY TAX, PROVIDING FOR THE USE OF THESE TAXES RECEIVED, PROVIDING A SAVING CL.'\USE; PROVIDING A PENALTY; AND, PROVIDING A' REPEALING CLAU, SE. Passed. approved and adopted this the 3rd; day of January 1984. , June G. Krause City Seeretary City of Sehertz, Texas I\~'," (J ... () . '; / ~