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Ord 025-95 3/7/1995ORDINANCE NO. AN ORDINANCE PROVIDING FOR THE ASSESSMENT AND COLLECTION OF A HOTEL AND MOTEL OCCUPANCY TAX; PROVIDING FOR EXEMPTIONS; PROVIDING FOR COLLECTION AND REPORTS CONCERNING THE TAX; PROVIDING FOR THE MAKING OF RULES AND REGULATIONS BY THE DIRECTOR OF FINANCE; PROVIDING FOR A PENALTY AND AN EFFECTIVE DATE. BE IT ORDAINED BY THE BOARD OF ALDERMEN OF THE CITY OF WICHITA FALLS, TEXAS, THAT: SECTION 1 Levy of tax; rate; exceptions. (a) There is hereby levied a tax upon the cost of occupancy of any sleeping room furnished by any hotel where such cost of occupancy is at the rate of two dollars or more per day, such tax to be equal to (7) percent of the consideration paid by the occupant of such room to such hotel. (b) The revenue derived from the occupancy tax levied by this ordinance shall only be used for: (1) the acquisition of sites for and the construction, improvement, enlarging, equipping, repairing, operation and maintenance of convention center facilities including, but not limited to, Multi - Purpose Event Center, auditoriums, coliseums, civic theaters, museums, and parking areas or facilities for the parking or storage of motor vehicles or other conveyances located at or in the immediate vicinity of the convention center facilities; 1 i (2) the furnishing of facilities, personnel and materials for the registration of convention delegates or registrants; (3) for advertising for general promotional and tourist advertising of the City and its vicinity and conducting a solicitation and operating program to attract conventions and visitors either by the City or through contracts with Persons or organizations selected by the City; (4) the encouragement, promotion, improvement, and application of the arts, including music (instrumental and vocal), dance, drama, folk art, creative writing, architecture, design and allied fields, painting, sculpture, photography, graphic and craft arts, motion pictures, television, radio, tape and sound recording, the arts related to the presentation, performance, execution, and exhibition of these major art forms; (5) historical preservation and restoration; (6) the City may pledge a portion of the revenue derived from said tax to the payment of bonds which the City may issued pursuant to the provisions of Article 1269j -- 4.1, Revised Civil Statues of Texas, if such bonds are issued solely for one or more of the purposes set forth in this subsection (b). 2 r f (c) The City shall reserve a portion of the tax revenue equal to one percent of the cost of occupancy for the purpose of advertising and conducting solicitation programs to acquaint potential users with public meeting and convention facilities and for promotion of tourism and advertising to the City and its vicinity either by the City or through contract with persons or organizations selected by the City. (d) No tax shall be imposed hereunder upon a permanent resident. SECTION 2 Collection. Every person owning, operating, managing or controlling any sleeping room shall collect the tax imposed in Section 1 hereof for the City of Wichita Falls. SECTION 3 Reports and Payment of Hotel Occupancy Tax. Monthly payment and returns are required to be filed with Director of Finance showing the consideration paid for all room occupancies in the preceding period, the amount of the tax collected on such occupancies, and any other information as the Director of Finance may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing such report. Monthly reports and payments will be required unless the taxpayer owes less than $500 for the calendar month or $1,500 for a calendar quarter, in which case payments and reporting are required on a calendar quarter basis. Monthly returns and payments are due on or before the 20th of the following month, and quarterly returns and payments are due on the 20th day after the end of the calendar quarter. 3 SECTION 4 Rules and Regulations. The Director of Finance shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied herein, and shall upon reasonable notice have access to books and records necessary to enable him to determine the correctness of any report filed as required by this ordinance and the amount of taxes due under the provisions of this ordinance. Payments shall be applied to the period most in arrears and allocated first to the payment of penalty, then interest and tax due, in that order. SECTION 5 Penalties. If any person shall fail to collect the tax imposed herein, or shall fail to file a report as required herein, or shall fail to pay to the Director of Finance that tax as imposed herein when said report for payment is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and upon conviction be punished by a fine not to exceed Five Hundred ($ 500.00) Dollars. 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 a penalty, and after the first thirty days shall forfeit an additional five (e) percent of such tax; provided, however, that the penalty shall never be less than one dollar. Delinquent taxes shall draw interest at the rate of twelve (12) percent per annum beginning sixty one days from the date due. 4 SECTION 6 Definitions. The following words, terms and phrases are, for the purpose of this article, except where the context clearly indicates a different meaning defined as follows: (a) "Hotel" shall mean any building or buildings, trailer or other facility in which the public may, for a consideration obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, houses or courts, lodging houses, inn, rooming houses, trailer houses, bed /breakfast, or other buildings where rooms are furnished for a consideration, but "hotel" shall not be defined so as to include hospitals, sanitariums, or nursing homes. "Hotel" also includes manufactured homes in which members of the public may obtain sleeping accommodations for a consideration. (b) "Consideration" shall mean the cost of the room in said hotel and shall not include the cost of any food served or personal services rendered to the occupant of such room not related to the cleaning and readying of such room or occupancy, and shall not include any tax assessed for occupancy thereof by any other governmental agency. 5 r (c) "Occupancy" shall mean the use or possession, or the right to the use or possession of any room in a hotel if the room is one ordinarily used for sleeping and if the use or possession extends for a period of less than thirty (30) days. (d) "Occupant" shall mean anyone who, for a consideration, uses, possesses, or has a right to use or possess any room in a hotel if the room is one ordinarily used for sleeping. (e) "Person" shall mean any individual, company, corporation or association owning, operating, managing or controlling any hotel. (f) "Director of Finance" shall mean the Director of Finance for the City of Wichita Falls. (g) "Quarterly Period" shall mean the regular calendar quarters of the year, the first quarter being composed of the month of January, February and March, the second quarter being the months of April, May and June, the third quarter being the months of July, August and September, and the fourth quarter being the months of October, November and December. (h) "Monthly Period" shall mean the regular calendar month of the year, the first month being the month of January. D (i) "Permanent Resident" shall mean any occupancy who has or shall have the right to occupancy of any room or rooms in a hotel for at least thirty (30) consecutive days during the current calendar year or preceding year. SECTION 7 Severability Provision. If any section, clause, paragraph or provision of this ordinance shall be held unconstitutional or void, then the invalidity of such section, clause, paragraph or provision shall not affect the other provisions of this ordinance, and same shall remain in full force and effect. SECTION 8 Code of Ordinances. The provisions of this ordinance shall be included and incorporated in the Code of Ordinances of the City of Wichita Falls as an addition or amendment thereto, and shall be appropriately renumbered to conform to the uniform numbering system of the Code. Ordinance No. 3258 is hereby repealed. PASSED AND APPROVED this the t day of M , 1 95. Mayor ATTEST: City Clerk 7 ORDINANCE NO. 17 -95 ORDINANCE WAIVING SEC- TION 22- 1(a)(9) OF THE CODE OF ORDINANCES TO PERMIT SIGNS AND RESERVATION OF LAND IN HAMILTON PARK MARCH 25, 1995 FOR (PjAMERICAN CANCER so-e.e) CIETY. ORDINANCE NO. 18.95 ORDINANCE WAIVING SEC- TION 22.1(a)(2) TO PERMIT DRIVING UPON THE GRASS FOR SPUDDER PARK IN -' FIELD MAINTENANCE MARCH 1 - OCTOBER 31, 1995. ORDINANCE NO. 19-95 ORDINANCE WAIVING SEC- T TION 22 -91(H) OF THE CODE OF ORDINANCES TO PERMIT CONCESSION OPEN AND RENTER SALES DURING TOURNAMENT APRIL 7-9,1995 i AT THE SOFTBALL COM- PLEX. ORDINANCE NO. 20-95 AN ORDINANCE REZONING 2113 KELL BOULEVARD, 0.51 ACRES OUT OF THE S.P.R.R. 'SURVEY ABSTRA Affidavit of Publication THE STATE OF TEXAS COUNTY OF WICHITA On this 30th Ad #611840 day of March A.D.... 19 9 5 .... personally appeared before me, the undersigned authority M a r t/ F _N P w P 1 1 bookkeeper for the Times Publishing Company of Wichita Falls, publishers of the Wichita Falls Times /Record News, a newspaper published at Wichita Falls in Wichita County, Texas, and upon being duly sworn by me, on oath states that the attached advertisement is a true and correct copy of advertising published in one ( 1) issues thereof on the following dates: CT 281, WICHITA FALLS, TEXAS, 2 FROM MULTIFAMILY RESI- DENTIAL TO LIMITED OF- FICE; FINDING AND DE- TERMINING THAT THE MEETING AT WHICH THIS ORDINANCE WAS PASSED WAS OPEN TO THE PUBLIC AS REQUIRED BY LAW. ORDINANCE NO, 21.95 AN ORDINANCE REZONING 1901 TURTLE CREEK ROAD, 12.168 ACRES OUT OF THE ROBERT EVANS SURVEY ABSTRACT 74, WICHITA FALLS, TEXAS, FROM PLANNED UNIT DEVELOP. a MENT TO SINGLE FAMILY- 1;q7_. �e e? FINDING AND DETERMIN- ING THAT THE MEETING AT WHICH THIS ORDINANCE WAS PASSED WAS OPEN TO THE PUBLIC AS REQUIRED BY LAW. ORDINANCE NO. 22-95 ORDINANCE APPROVING AN INCREASE TO THE NUMBER OF AUTHORIZED TAXICABS FOR ALL AMERICAN CAB COMPANY March 30, 1995 L Bookkeeper for/Trm/es Publishing Company of Wichita Falls Subscribed and sworn to before me this the day and year first above written: ORDINANCE NO. 23-95 ORDINANCE NO. 25-95 ORDINANCE APPROVING AN AN ORDINANCE PROVIDING INCREASE TO THE NUMBER FOR THE ASSESSMENT AND OF AUTHORIZED SPECIAL COLLECTION OF A HOTEL SERVICE VEHICLES FOR AND MOTEL OCCUPANY PRESIDENTIAL LIMOUSINE TAX; PROVIDING FOR EX- ORDINANCENO.24 -95 EMPTIONS; PROVIDING FOR AN ORDINANCE OF THE CITY COLLECTION AND REPORTS COUNCIL OF THE CITY OF CONCERNING THE TAX; WICHITA FALLS, TEXAS, PROVIDING FOR THE MAK- AMENDING SECTION 29 -20 OF ING OF RULES AND REGU- THE CODE OF ORDINANCES LATIONS BY THE DIRECTOR TO REWORD THE AGE RE- OF FINANCE; PROVIDING QUIREMENT FOR VEHICLES FOR A PENALTY AND AN EF. WHICH ARE LEFT IN- FECTIVE DATE. OPERABLE ON .PUBLIC PROPERTY THAT NEED TO BE REMOVED OR IM- POUNDED BY THE POLICE DEPARTMENT; REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES IN CON. FLICT HEREWITH; PROVID. ING A SAVINGS CLAUSE; PROVIDING FOR PUBLI. i CATION; PROVIDING FOR AN (EFFECTIVE DATE; AND FINDING AND DETERMIN- ING THAT THE MEETING AT WHICH THIS ORDINANCE WAS DISCUSSED WAS OPEN TO THE PUBLIC AS RE- QUIRED BY LAW, ORDINANCE NO.25 -95 AN ORDINANCE PROVIDING FOR THE ASSESSMENT AND COLLECTION OF A HOTEL AND MOTEL OCCUPANY TAX; PROVIDING FOR EX. EMPTIONS; PROVIDING FOR _ COLLECTION AND REPORTS CONCERNING THE TAX;