Ord 3258 11/22/1977p
ORDINANCE NO. 3258
AN ORDINANCE PROVIDING FOR THE ASSESSMENT
AND COLLECTION OF A HOTEL AND MOTEL OCCU-
PANCY TAX; PROVIDING FOR EXEMPTIONS; PRO-
VIDING FOR COLLECTION AND REPORTS CONCERN-
ING 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 occu-
pancy 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 4 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 construc-
tion, improvement, enlarging, equipping, repairing, operation
and maintenance of convention center facilities including,
but not limited to, Civic Center Convention Buildings, audi-
toriums, 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;
(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 con-
ducting 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 v writing, architec-
ture, design and allied fields, painting, sculpture, photo-
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graphic P
g ra h ra hic and craft arts, motion pictures, television,
radio, tape and sound recording, and the arts related to the pre-
sentation, 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 issue pursuant to the provisions of Article 1269j -- 4. 1,
Revised Civil Statutes of Texas , if such bonds are issued solely
for one or more of the purposes set forth in this subsection
(b) .
(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 of 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 hotel shall collect the tax imposed in Section 1 hereof
for the City of Wichita Falls.
SECTION 3. Reports.
On the last day of the month following each quarterly
period, every person required in Section 2 hereof to collect
the tax imposed herein shall file a report with the Director
of Finance showing the consideration paid for all room occu-
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pancies in the preceding quarter, the amount of the tax col-
lected 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.
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.
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 the 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 Two Hundred ($200. 00) Dollars. In addition such
person who fails to remit the tax imposed by this ordinance within
the time required shall forfeit five percent of the amount
due as a penalty, and after the first thirty days shall forfeit
an additional five 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 six percent per annum
beginning sixty days from the date due.
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
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consideration, obtain sleeping accommodations. The term shall
include hotels , motels, tourist homes, houses or courts, lodging
houses, inns, rooming houses, trailer houses, 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.
(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.
(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 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, cor-
poration or association owning, operating, managing or con-
trolling 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
months 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) "Permanent Resident" shall mean any occupant who has
or shall have the right to occupancy of any room or rooms
in a hotel for at least thirty consecutive days during the
current calendar year or preceding year.
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SECTION 7. Effective Date.
This ordinance shall become effective on the 1st day of
January, 1978.
SECTION 8. 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 9. 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 appro-
priately renumbered to conform to the uniform numbering system
of the Code.
SECTION 10. Repeal.
Ordinance No. 2500 is hereby repealed.
PASSED AND APPROVED this the 22nd day of November, 1977 .
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M A Y O R
ATTEST:
' l/ 641--c t
C ty Clerk
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