Ord 2500 5/6/1969 f
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ORDINANCE NO. 2500
AN ORDINANCE PROVIDING FOR THE ASSESSMENT
AND COLLECTION OF A HOTEL AND MOTEL
OCCUPANCY TAX; PROVIDING FOR EXEMPTIONS;' ,
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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 room or space 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 3 percent of the consideration
paid by the occupant of such room or space to such hotel.
(b) The revenue derived from the occupancy tax levied
by this ordinance shall be used only for the acquisition of sites
for and the constructing, improving, enlarging, equipping, repair-
ing, operating and maintaining of convention center facilities,
such as, but not limited to, Civic Center Convention Buildings,
auditoriums, coliseums, parking areas or facilities located at
or in the immediate vicinity of such public improvements to be
used in connection with such public improvements for off-street
parking or storage of motor vehicles or other conveyances, and
for advertising and conducting a solicitation program to acquaint
potential users with public meeting and convention facilities,
either directly by the City or through contract with persons or
organizations selected by the City. The City may pledge a
portion of the revenue derived from said tax to the payment of
the bonds which the City may issue pursuant to the provisions of
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Article 1269j-4.1, Vernon' s Texas Civil Statutes, if such
bonds are issued solely for one or more of the purposes set-
forth in the preceding sentence; provided that the City shall
reserve a portion of the tax revenue equal to one-half of one
per cent of the cost of occupancy for the purpose of advertis-
ing and conducting a solicitation program to acquaint potential
users with public meeting and convention facilities, either by
the City or through contract with persons or organizations
selected by the City.
(c) No tax shall be imposed hereunder upon a
permanent resident.
(d) No tax shall be imposed hereunder upon a corpora-
tion or association organized and operated exclusively for
religious, charitable or educational purposes, no part of the
net earnings of which inures to the benefit of any private
shareholder or individual.
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SECTION 2. Collection.
Every person owning, operating, managing or control-
ling 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 occupancies
in the preceding quarter, 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.
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
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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 per cent of the amount due as a
penalty, and after the first thirty days shall forfeit an
additional five per cent 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
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, sanatariums, 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.
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(c) "Occupancy" shall mean the use or possession,
or the right to the use or possession of any room or rooms in
a hotel for any purpose.
(d) "Occupant" shall mean anyone who, for a
consideration, uses, possesses, or has a right to use or
possess any room or rooms in a hotel under any lease, concession,
permit, right of access, license , contract or agreement.
(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
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.
SECTION 7 . Effective Date.
This ordinance shall become effective on the 1st
day of October , 1969.
SECTION 8. Severability Provision.
If any section, clause, paragraph or provision of this
ordinance shall be held unconstitutional or void, then the
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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.
PASSED AND APPROVED THIS THE 6th DAY OF May
1969.
M A Y O R 767;1020A:4W41.12...,
ATTEST:
CITY CLERK