HomeMy WebLinkAboutOrdinance 2632
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ORDINANCE NO. 2632
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AN ORDINANCE AMENDING CHAPTER 22 OF THE CITY OF NORTH
RICHLAND HILLS, TEXAS, CODE OF ORDINANCES BY ADDING A NEW
ARTICLE II AND AMENDING THE CURRENT REGULATIONS ON HOTEL
TAXES TO REQUIRE QUARTERL YREPORTS; PROVIDING FOR CIVIL AND
CRIMINAL PENALTIES; PROVIDING FOR SEVERABILITY; AND
PROVIDING FOR PUBLICATION.
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WHEREAS, current hotel tax provisions do not have adequate reporting provisions and the
City Council has been requested by staff to correct this shortcoming so that the
City will be able to better collect taxes owed it by operators of hotels; NOW,
THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND
HILLS, TEXAS:
Section 1:
Chapter 22 of the North Richland Hills, Texas, Code of Ordinances is hereby
amended by adding a new Article II, Taxation, which shall read as follows:
CHAPTER 22. TAXATION.
"Article II. Hotel Tax.
Sec. 22-50. Definitions.
The following words, terms and phrases are, for the purpose of this article and except where the
context clearly indicates a different meaning, defined as follows:
Consideration shall mean the cost of the room in such hotel only if the room is one ordinarily
used for sleeping, 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 for
occupancy.
Hotel shall mean any building or buildings 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 or other buildings where rooms are furnished for a
consideration. It shall not be defined to include hospitals, sanitariums or nursing homes.
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 occupant's use, possession or
right to use or possession extends for a period of less than thirty (30) days.
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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.
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Person shall mean any individual, company, corporation or association owning, operating,
managing or controlling any hotel.
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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.
Sec. 22-51. Levied.
(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 ($2.00) or more
per day, such tax to be equal to seven (7) percent ofthe consideration paid by the occupant ofthe
room to such hotel, exclusive of other occupancy taxes imposed by other governmental agencies.
(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 inures to the benefit of any private shareholder or individual.
(c) If the city council determines that revenue bonds should be issued for any of the
purposes allowed by Section 351.101, Texas Tax Code, all or any portion ofthe tax levied under
subsection 22-51(a) may be pledged as security for such bonds to the extent allowed by law.
(d) One percent (1 %) of the cost of such occupancy shall be reserved from the tax by
the city 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.
Sec. 22-52. Collection.
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed
by Section 22-51 for the city.
Sec. 22-53. Reports; payment of tax.
On the last day of the month following each quarterly period, every person required in Section
22-52 to collect the tax imposed in this article shall file a report with the finance director 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 the finance director may reasonably
require. Such person shall pay the tax due on such occupancies at the time of filing such report.
There shall also be furnished to the finance director ofthe city, at the time of payment ofthe tax,
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a copy of the quarterly report filed with the comptroller of public accounts of the state in
cOlmection with the state hotel occupancy tax.
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Sec. 22-54. Rules, regulations.
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The finance director shall have the power to make such rules and regulations as are reasonable
and necessary to effectively collect the tax levied hereby, 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 article and the amount of taxes due under the provisions ofthis article.
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Sec. 22-55. Penalties - Civil.
Any person who fails to remit the tax imposed by this article when due, or fails to file a report
when required, shall pay a penalty of five (5%) percent ofthe amount ofthe tax due. Ifthe owner
fails to pay the tax or file the report within thirty (30) days after the day on which the tax was due
or the report was required, he shall pay an additional penalty of five (5%) percent ofthe amount
ofthe tax due. Delinquent taxes and accrued penalties shall draw interest at the rate often (10%)
percent per year beginning sixty (60) days after the day on which the tax was due.
Sec. 22-56. Penalties - Criminal.
If any person required by the provisions of this article to collect the tax imposed in this article,
or make reports as required in this article and pay to the finance director the tax imposed in this
article shall fail to collect such tax, file such report, or pay such tax, or if any such person shall
file a false report, such person shall be deemed guilty of a misdemeanor and, upon conviction,
be punished by a fine not to exceed five hundred dollars ($500.00). Each day any such report
remains delinquent shall constitute a separate offense."
Section 2:
It is hereby declared to be the intention of the City Council that the sections,
paragraphs, sentences, clauses and phrases ofthis ordinance are severable and, if
any phrase, clause, sentence, paragraph or section of this ordinance shall be
declared unconstitutional or otherwise invalid by the final judgment or decree of
any court of competent jurisdiction, such invalidity shall not affect any of the
remaining phrases, clauses, sentences, paragraphs and sections of this ordinance,
since the same would have been enacted by the city council without the
incorporation in this ordinance of any such invalid phrase, clause, sentence,
paragraph or section.
Section 3:
The City Secretary is hereby authorized and directed to cause the publication of
the descriptive caption and Sections 22-55 and 22-56 of this ordinance as an
alternative method of publication provided by law. "..
AND IT IS SO ORDAINED.
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PASSED AND APPROVED this 24th day of June, 2002.
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Patricia Hutson, City Secretary
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By:
CITY OF NORTH RICHLAND HILLS
Oltt~J
Oscar Trevino, Mayor
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Customer ID:
Invoice Number:
Invoice Date:
Terms:
Due Date:
PO Number:
Order Number:
Sales Rep:
Description:
Publication Dates:
INVOICE
Star- Telegram
400 w. 7th Street
FORT WORTH, TX 76102
(817) 390-7761
Federal Tax lD 22-3148254
Bill To:
CITY OF N RICHLAND HILLS/SECRET
PO BOX 820609
NORTH RICHLAND HILLS, TX 76182-
CITl3
215960421
6/29/02
Net due in 21 days
6/30/02
21596042
073
ORDINANCE NO.2
6/28/02 - 6/29/02
ORDINANCEi~~~lnc 13580
Sales Discoun/ ~~!i~r~~
~~rhl~~t~or J~~~sed In ~ ~¡c e,
criminal penalties; or n;take reports. as
prov~.ln~ for ,sever- reqUIred In tlils '-rtlcle
~~~j
file .~ ::r..1~. ',.". Ii"
S:. the ~"''''" ", ~h r,' ':,';;.( \fLI 1Ne" .Of, any"
gr 1M talC due~ ~~~-P. IWØh i \ ~r_.
ownerfalis to pay the pu~..tY&:'~ =-'~,-", IOIJ.
tax or flie the report to exceed' flVØd II - Ps!l~ and .
within thirtý (30) da\ha¡yhs d($r~go 00), Eacho 3~~ by the City ounel o·
after the day on w c . fi rt tile City of ,,",orth
m: t~:po~as w~~e r~~ ~n¿¡n:~~iin~~~t s~:ii fr,loh¿~~g ~~~Solj~~~ I
quired, he shall, pay constitute a separate 2&'02
an additional penallY. offense. , '. b . APPROVED'
gl :~~e a~;;-ann~"r~~ S3;:Jg,,?e~: Ilo'S J'eer~f:I~ oscarTTrevlno-Mayqr
THE STATE ct:~esdU~ndDe~~~~eenJ ~be,,?:~yt th~t m:~:t. ~¡Jfc~ Hutt son
C T enaltles shall draw lions. paragraphs, Clt~ Secre ary
ounty of ar Fnterest at the rate of sentences, claust!s Arò:;:~vfl?D tS
ten (10%) pen_ent per and phrases of thIs . ''á .
year beginning sixty ordinance are sever- ,ITV. ,ç
Before me, a t..uwry I'UDIIC In and for said Lounty and State, this day personally appeared KAREN WILLIAMS, Bid and Legal Coordinator
for the Star-Telegram, published by the Star-Telegram, Inc. at Fort Worth, in Tarrant County, Texas; and who, after being duly sworn, did depose and say
~'I'~3~~2~""I'. of" ,d",.."..", w" P:~:",'" " ~~' w"'~'Q0:/JEPT' STAR TELEGRAM
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SUBSCRIBED AND SWORN TO BEFORE ME, THIS Monday, July 0" 1, 200, 2.· ,1
"-10 -
Notary Public U'J.-J!-
LINE
Net Amount:
$6.20
$1,526.43
($1,437.87)
$88.56
~ U)lDdY'-
Thank You F or Your Payment
--------------------------
Remit To: Star- Telegram
P.O. Box 901051
FORT WORTH, TX 76101-2051
Customer ID:
Customer Name:
Invoice Number:
Invoice Amount:
PO Number:
Amount Enclosed:
ViCKi L WASON
'~~:()MÍ\t¡¡S~: l(iN
i\UCUST 28, 200i
-----
CIT13
CITY OF N RICHLAND HIL
215960421
$88.56
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