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ORDINANCE NO. /O/
AN ORDINANCE AMENDING SEC. 32-17, "LEVY; RATE; DISPOSITION
OF REVENUES; EXCEPTIONS." OF ARTICLE II, "HOTEL OCCUPANCY
TAX" OF CHAPTER 32, "TAXATION," OF THE CODE OF THE CITY OF
FORT WORTH, TEXAS (1986), A5 AMENDED, BY REPEALING SUB-
SECTION (G) OF SAME, SO THAT NO CORPORATION OR ASSOCIATION
ORGANIZED AND OPERATED FOR CHARITABLE OR EDUCATIONAL PUR-
POSES IS ENTITLED TO EXEMPTION FROM PAYMENT OF THE HOTEL
OCCUPANCY TAX OF THE CITY OF FORT WORTH; PROVIDING THAT
THIS ORDINANCE SHALL BE CUMULATIVE OF OTHER ORDINANCES AND
CODE PROVISIONS AND REPEALING ORDINANCES AND CODE PROVI-
SIONS IN CONFLICT HEREWITH; PROVIDING A SEVERABILITY
CLAUSE; PROVIDING FOR PUBLICATION IN A NEWSPAPER OF
GENERAL CIRCULATION; PROVIDING FOR ENGROSSMENT AND ENROLL-
MENT; AND PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH,
TEXAS:
SECTION 1.
That Subsection (g) of Sec. 32-17, "Levy; rate; disposition of
revenues; exceptions." of Article II, "Hotel Occupancy Tax" of
Chapter 32, "Taxation," of the Code of the City of Fort Worth, Texas
(1986), as amended, is hereby repealed.
SECTION 2.
This ordinance shall be cumulative of all provisions of ordi-
nances and of the Code of the City of Fort Worth, Texas (1986), as
amended, except where the provisions of this ordinance are in direct
y conflict with the provisions of such ordinances and such Code, in
which event conflicting provisions of such ordinances and such Code
are hereby repealed.
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SECTION 3.
It is hereby declared to be the intention of the City Council
that the sections, paragraphs, sentences, clauses and phrases of
this ordinance are severable, and if any phrase, clause, sentence,
paragraph or section of this ordinance shall be declared unconstitu-
tional by the valid judgment or decree of any court of competent
jurisdiction, such unconstitutionality 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
unconstitutional phrase, clause, sentence, paragraph or section.
SECTION 4.
The City Secretary of the City of Fort Worth is hereby directed
to engross and enroll this ordinance by copying the caption and
Sections 1 and 6 in the minutes of the City Council and by filing
the ordinance in the ordinance records of the City.
SECTION 5.
The City Secretary of the City of Fort Worth, Texas, is hereby
directed to publish the caption and Sections 1 and 6 of this
ordinance for two (2) days in the official newspaper of the City of
Fort Worth, Texas, as authorized by Section 52.013, Texas Local
Government Code.
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SECTION 6.
This ordinance shall be in full force and effect from and
after its passage and publication as required by law, and it is so
ordained.
APPROVED AS TO FORM AND LEGALITY:
City Attorney
Date: ~ S ~
ADOPTED:
EFFECT I
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DATE REFERENCE SUBJECT PAGE
NUMBER Hotel/Motel Occupancy Tax Exemption Repe 1 1
6-2-88 G-7598 ' °f-~--
Recommendation
It is r•eeommended that the City Council approve the attached ordinance repeal-
ing Section 32.178 of the City Code which grants an exemption of the hotel/
motel occupancy tax to charitable, religious and educational organizations.
Discussion
Section 32-178 of the City Code authorizes exemption of "a corporation or asso-
ciation organized and operated exclusively for charitable or educational pur-
poses" from hotel/motel occupancy taxes within the City of Fort Worth.
In a March 1, 1988 Texas Attorney General's Opinion (JM 865), the Attorney Gen-
eral has clearly ruled that neither charitable, educational nor religious orga-
nizations may be exempted from such a tax. He found that
"Neither a county nor a home rule city possesses the authority to grant an
"exception" for religious, charitable, or educational purposes from the
hotel occupancy tax absent constitutional and statutory authority to do
so."
Recognizing this opinion, it is recommended that the City repeal Section 32.118
of the Code ~~~hich is in direct conflict. The attached ordinance repealing the
Section provides for publication of the ordinance and effective date.
All hotel/motels from which the City collects the occupancy tax have been
informed as to the interpretive change and have instituted full collection of
this tax.
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SUBMITTED FOR IMt
CITY MANAGER'S
OFFICE BY David Ivory DISPOSITION BY COUNCIL.
C APPROVED PROCESSED BY
ORIGINATING L_ OTHER (DESCRIBE)
DEPARTMENT HEAD JUdSOn Bd~ 1 ~ ff 8186 CITY SECRETARY
TIONALINFORMATI~"
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CCNTACT DATE