HomeMy WebLinkAboutOrdinance 1498
ORDINANCE NO. 1498
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND
HILLS, TEXAS, that:
1.
There is hereby levied a tax upon the cost of occupancy of any
sleeping room furnished by a hotel (when the cost of occupancy is more than
$2.00 per day). The tax hereby levied and assessed is 7% of the
consideration paid by the occupant of the sleeping room of the hotel.
2.
The definition of hotel is that definition given in Article
1269j-4.1, Vernon Revised Civil Statutes of Texas, being Section 156.001 of
the State Taxation Code.
3.
The monies shall be collected by each hotel and shall be paid to
this City on a quarterly basis on the last day of January, April, July, and
October of each year. The first payment under this rate shall come due on
the last of January, 1988.
4.
The monies collected by the City shall be placed in a special fund
and shall be used only for those purposed authorized by the statutes of
this state governing such matters.
5.
The rates established by this ordinance shall be in full force and
effect on and after October 1, 1987. The rates established by Ordinance
No. 774 shall remain in effect until October 1, 1987.
PASSED AND APPROVED this 28th day of September, 1987.
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Mayor
ATTEST:
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'0-; Secretary
APPROVED AS TO FORM AND LEGALITY: