The URL can be used to link to this page

Home My WebLink AboutOrdinance 8900z ,~ ~: ORDINANCE NO. ~' 0 D AN ORDINANCE AMENDING CHAPTER 19A OF THE CODE OF THE CITY OF FORT WORTH, TEXAS (1964), AS AMENDED, BY IMPOSING A SEVEN PERCENT (7%) HOTEL OCCUPANCY TAX; PROVIDING CERTAIN RESTRICTIONS IN THE USE OF SUCH TAX REVENUES; PROVIDING THAT THIS ORDINANCE SHALL BE CUMULATIVE OF ALL PRO- VISIONS OF THE ORDINANCE AND OF SUCH CODE AFFECT- ING THE HOTEL OCCUPANCY TAX; PROVIDING FOR REPEAL; PROVIDING A SAVINGS CLAUSE; PROVIDING A SEVERA- BILITY CLAUSE; PROVIDING A PENAL CLAUSE; AND NAMING AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH, TEXAS: SECTION 1. That Section 19A-2, of Chapter 19A of the Code of the City of Fort Worth, Texas (1964), as amended, be and the same is hereby amended, and after having been so amended, shall hereafter read as follows: (a) There is hereby levied a tax upon the cost of occupancy of any sleeping room or space furnished by any hotel, where the cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to seven percent (70) of the consideration paid by the occupant of such room or space to such hotel, exclusive of other occupancy taxes imposed by any other governmental agencies. (b) Any revenues from such tax in excess of four percent (4%) of the consideration paid by an occupant of the sleeping room or space to the hotel may be used only for the purposes specified in paragraphs (1), (2) and (3) of subsection (c) below. No more than one percent (10) of the consideration paid by an occupant of the sleep- ing room or space to the hotel may be used for the purposes specified in paragraph (4) of subsection (c) below. (c) The revenue derived from the occupancy tax imposed under subsection (a) above, is hereby pledged for and may only be used for: (1) the acquisition of sites for and the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of conven- 4 tion center facilities including, but not limited to, civic center convention buildings, auditoriums, 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; ~ ., ~ s~ ~~ (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 conducting a solicitation and operating program to attract conventions and visitors either by the city or through contracts with persons or organiza- tions selected by the city; (4) the encouragement, promotion, improvement, and application of the arts, including music (instru- mental and vocal), dance, drama, folk art, creative writing, architecture, design and allied fields, paint- ing, sculpture, photography, graphic and craft arts, motion pictures, television, radio, tape and sound recording, and the arts related to the presentation, performance, execution and exhibition of these major art forms; (5) historical preservation and restoration projects or activities at or in the immediate vicinity of convention center facilities or historical preserva- tion and restoration projects or activities located elsewhere in the city that would be frequented by tourists and visitors to the city. (d) There shall be reserved from the tax revenue collected under subsection (a) above, a portion of such tax revenue equal to at least one percent (10) of the cost of the occupancy of hotel rooms 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 adver- tising of the city and its vicinity either by the city or through contact with persons or organizations selected by the city. -~ (e) As provided in Article 1269j-4.1, Vernon's Texas Civil Statutes, it is intended that revenues from the tax levied and collected under subsection (a) above are to be expended in a manner directly enhancing and promoting tourism and the con- vention and hotel industry. (f) No tax hereunder shall be imposed upon a permanent resident. (g) No tax hereunder shall be imposed upon a corporation or association organized and operated exclusively for charitable or eductional purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual. SECTION 2. That this ordinance shall be cumulative of all provisions of Chapter 19A of the Code of the City of Fort Gaorth, Texas (1964), as amended, affecting the levy, collection and use of the hotel occupancy tax in and by the City of Fort Worth, except where the provisions of - 2 - y „ •t. this ordinance are in direct conflict with the provisions of such Charter of such Code, in which event, such conflicting provisions of such ordinances and Code are hereby repealed. SECTION 3. That all rights and remedies of the City of Fort Worth, Texas, are expressly saved as to any and all violations of the provisions of Chapter 19A of the Code of the City of Fort Worth, Texas, as amended, and of any other provisions in said Code affecting the hotel occupancy tax which have accrued at the time of the effective date of this ordinance; and, as to such accrued violations and all pending litigation, both civil and criminal, whether pending in court or not, and such Chapter and/or other provisions, the same shall not be affected by this ordinance but may be prosecuted until final disposi- tion by the courts. SECTION 4. That 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 void, ineffective or unconstitutional by the valid judgment or final decree of a court of competent jurisdiction, such voidness, ineffectiveness or 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 herein of any such void, ineffective or unconstitutional phrase, clause, sentence or section. SECTION 5. That any person violating any of the provisions of this ordinance shall be deemed guilty of a misdemeanor, and each such person shall be deemed guilty of a separate offense for each day or portion thereof during which any violation of any of the pro- visions of this ordinance is committed, continued or permitted, - 3 - ~^ . t Iw^ ' J i ~ ~i and each violation shall be punishable by a fine not to exceed Two Hundred Dollars ($200.00). SECTION 6. That the City Secretary of the City of Fort Worth, Texas, is hereby directed to engross and enroll this ordinance by copying the caption, penalty .clause and effective date in the minutes of the City Council and by filing this ordinance in the ordinance records of the City. SECTION 7. That this ordinance shall be published as required by law and the same shall be in full force and effect from and after September 1, 1983, and it is so ordained. APPROVED AS TO FORM AND LEGALITY: City Attorney DATE : ~ ' 'I (O - ~ 3 ADOPTED : b ` a~3 ' b~ EFFECTIVE : ~' ~~ ~~ - 4 - ~- fER NLE i ~. ~; CITY MANAGER f ACCOUN7ING•2 TRANSP011TATtON~ MANAGE-MENT 3 7AX~1 • ~ < pity ®~' 1F~rt ~®~-th, ~ex~s 1~11~~®~° ~~~ ~®~~~~~ c~~~~~~aa~z~~t~®~~ P B~~l?~~K8•e REFERENCE NUMBER SUBJECT Adjustment Of the City Hotel PAGE E s~3i/83 G- 5728 ~ Occupancy Tax 1 1 of _.._.__ Background The City of Fort Worth. currently levies a tax of four percent on the cost of occupancy of any sleeping room furnished by any hotel, where the cost of occupancy is at the rate of $2.00 or more per day. Through the passage of H.B. 1836 by the Texas State Legislature, Article 1269j-4.1 of Vernon's Texas Civil Statutes was amended to authorize cities to increase the hotel occupancy tax from four percent up to seven percent. Included within this legislation is the stipulation that any revenues from a tax in excess of four percent are to be expended in a manner directly enhancing and promoting tourism and the convention and hotel industry Recommendation It is recommended that an ordinance be adopted to: 1) Increase the City of Fort Worth' s hotel occupancy rate from four percent to seven percent, effective Sept ember 1, 1983, and, 2) Incorporate the amendments of Article 1269]-4.1 of Vernon's Texas Civil Statutes into the Code of the City of Fort Worth RAM:,j c APPROVED BY CITY CQl1NCIL AUG 23 1983 ~~ ~~~~ti Cfty Sectetazy of the Cfty ~ Fit 3~•crcil~, T~x~ SUBMITTED FOR THE CITY MANAGER'S CSFFICE BY DISPOSITION BY COUNCIL. PROCESSED BY '1 APPROVED ORIGINATING DEPARTMENT HEAD• Charles BOSWell r_ OTHER (DESCRIBE) ___ CITY SECRETARY FOR ADOIf10NAL INFORMATION coNrncr Ch l B ll 8 ADOPTED QRDINANCE N ar es oswe Ext . 511 • DATE