HomeMy WebLinkAboutOrdinance 24203-05-2020 ORDINANCE NO. 24203-05-2020
AN ORDINANCE TEMPORARILY SUSPENDING CERTAIN PROVISIONS
AND EXTENDING DEADLINES FOR REMITTANCE OF HOTEL
OCCUPANCY TAXES (HOT) AND PAYMENT OF TOURISM PUBLIC
IMPROVEMENT DISTRICT (PID) ASSESSMENTS AND ELIMINATING
PENALTIES, INTEREST, AND FEES FOR CERTAIN TOURISM PID
ASSESSMENTS AND FREEZING SUCH AMOUNTS FOR CERTAIN HOT
COLLECTIONS; PROVIDING THAT THIS ORDINANCE SHALL BE
CUMULATIVE OF ALL PRIOR ORDINANCES AND REPEAL
CONFLICTING ORDINANCES; PROVIDING FOR A SEVERABILITY
CLAUSE; PROVIDING FOR A SAVINGS CLAUSE; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, chapter 351 of the Texas Tax Code authorizes a municipality, by ordinance,
to impose a tax on a person who pays for use,possession,or the right to use or possess a room that
is in a hotel and ordinarily used for sleeping ("hotel occupancy tax") and provides that a person
who fails to remit tax when due "is liable" for certain costs, including penalties and interest; and
WHEREAS,the City of Fort Worth("City")has,by ordinance, imposed a hotel occupancy
tax, which is codified at Article II, Chapter 32 of the Code of the City of Fort Worth (2015), as
amended; and
WHEREAS, section 372.0035 of the Texas Local Government Code("TLGC")allows for
the creation of a public improvement district consisting solely of hotels meeting certain criteria,
authorizes assessments against hotels in such a district, and provides that on failure to pay
assessment a municipality"may"pursue remedies available for failure to pay hotel occupancy tax;
and
WHEREAS, Section 372.018 of the TLGC provides the City with flexibility in assessing
interest on delinquent public improvement district assessments by allowing City Council to set the
interest rate and the accrual date; and
WHEREAS,the City, by adoption of Resolution 4837-08-2017 authorized and established
Fort Worth Public Improvement District No. 18 ("Tourism PID"), consisting solely of certain
hotels ("Resolution"); and
WHEREAS Section 2.6 of the Resolution and Section 4 of the Fiscal Year 2020 Tourism
PID Assessment Ordinance (No. 23838-09-2019) establish the method of assessment and provide
that assessments, including any delinquent payments, be collected in the same manner and in
accordance with the same procedures as those established for collection of the City's hotel
occupancy tax; and
WHEREAS, in accordance with the process found in Chapter 32 of the City Code,the due
date for hotel occupancy taxes and Tourism PID assessments for each month is the first business
day of the following month; and
Ordinance 24203-05-2020 Page 1 of 4
WHEREAS, in accordance with the process found in Chapter 32 of the City Code,the due
date for hotel occupancy taxes and Tourism PID assessments for each month are considered
delinquent if not paid by the twenty-fifth day of the following month with delinquency resulting
in imposition of penalties and liability for interest; and
WHEREAS, on March 13, 2020, a State of National Emergency for the United States of
America was declared and the Governor of Texas certified that the novel coronavirus (COVID-
19) poses an imminent threat of disaster and declared a state of disaster for all counties in Texas
in accordance with state law and subsequently issued executive orders mandating certain
obligations recommended in guidelines issued at the federal level; and
WHEREAS, on March 13, 2020, the Mayor of Fort Worth issued a Declaration of Public
Health Emergency in and for the City of Fort Worth,Texas, which declaration has been amended
and extended by the Fort Worth City Council in accordance with state law; and
WHEREAS, travel restrictions and distancing measures undertaken to inhibit the spread
of the virus had an immediate and dramatic economic impact, particularly with regard to the travel
sector and hotel industry, with the brunt of the impact initially hitting in March 2020; and
WHEREAS, the Hotel Association of Tarrant County has requested that the Fort Worth
City Council consider adoption of a deferral that would allow hoteliers to delay remitting their
hotel occupancy taxes and paying their Tourism PID assessments until September 1, 2020, with
the understanding that the PID assessments and all collected hotel occupancy taxes would be due
and payable no later than the date on which such deferral period concludes; and
WHEREAS,the City has pledged and uses proceeds of its municipal hotel occupancy tax
for the repayment of secured debt instruments and in connection therewith has covenanted not to
take action that would impair or prohibit imposition, collection, and use of such funding source;
and
WHEREAS, in light of the ongoing public health emergency and resulting severe
economic constraints — particularly in the hotel and travel sectors, the Fort Worth City Council
finds that requiring strict compliance with the deadlines for remittance of its hotel occupancy taxes
might provide immediate funding in the near term but could undermine the ongoing viability of
many hotels,thereby serving to jeopardize hotel occupancy tax revenues over the intermediate and
long term; and
WHEREAS, City staff has analyzed the financial resources currently available and to
become available between today's date and the due dates for the next debt service payments and
determined that authorization of a deferral of collections of hotel occupancy taxes until September
1, 2020, would not prevent the City from making such debt service payments; and
WHEREAS, the City Council finds that agreeing to a brief delay in collections of hotel
occupancy tax and Tourism PID assessment revenues in the near term would serve to aid the
struggling hotel industry during the current public health crisis,thereby enhancing hotel occupancy
tax receipts as a revenue source throughout the life of the outstanding debt that is secured by and
payable from such revenues; and
Ordinance 24203-05-2020 Page 2 of 4
WHEREAS, given the differences in the underlying state law, it is the City's position that
it has authority to defer Tourism PID assessments that came due in March and April 2020
(February and March payments), can eliminate any associated penalties and interest, can defer
remittance of hotel occupancy taxes going forward, and can pause the further accrual of penalties
and interest on hotel occupancy taxes during the deferral period but lacks authority to waive
penalties or interest that were incurred on hotel occupancy tax prior to the date on which this
ordinance is adopted; and
WHEREAS, within the limits of its authority, the City wishes to enact a deferral on hotel
occupancy taxes and Tourism PID assessments until September 1, 2020 to aid the hotel industry.
NOW,THEREFORE,BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF FORT WORTH,TEXAS:
SECTION 1.
That the portion of Section 2.6 of Resolution 4837-08-2017 and Section 4 of Ordinance
No. 23838-09-2019 providing that Tourism PID assessments are to be collected in the same
manner as hotel occupancy tax are hereby suspended until September 1, 2020.
SECTION 2.
That with respect to hotel occupancy taxes that came due in March or April 2020, the
application of Section 32-18(c) (relating to penalty) and 32-18(d) (relating to interest) are hereby
suspended from and after the date on which this ordinance is adopted and until September 1,2020,
such that any interest or penalty that was incurred prior to today's date shall remain payable but
no further penalty or interest shall apply so long as the hotel occupancy taxes that came due in
March and April 2020 and all related amounts are paid in full on or before September 1, 2020.
SECTION 3.
That with respect to hotel occupancy taxes that would otherwise be due and payable in
May, June, July,or August 2020,all portions of Section 32-18 relating to remittance,delinquency,
penalty, and interest are hereby suspended from and after the date on which this ordinance is
adopted and until September 1, 2020, such that no penalty or interest shall apply with respect to
such amounts so long as the hotel occupancy taxes that would otherwise be due in May,June,July,
and August are paid in full on or before September 1, 2020 and provided further that all persons
liable for collection and rernittance of such amounts shall still be obligated to submit reports
regarding revenues and hotel occupancy taxes collected in strict accordance with Section 32-18.
SECTION 4.
That with respect to Tourism PID assessments that would otherwise be due and payable in
March, April, May, June, July, or August 2020, all portions of Section 32-18 relating to payment,
delinquency, penalty, and interest are hereby suspended from and after the date on which this
ordinance is adopted and until September 1, 2020, such that no penalty or interest shall apply with
respect to such amounts so long as the Tourism PID assessments that would otherwise be due in
March, April, May, June, July, and August are paid in full on or before September 1, 2020 and
provided further that all persons liable for collection and remittance of such amounts shall still be
Ordinance 24203-05-2020 Page 3 of 4
obligated to submit reports regarding revenues and Tourism PID assessments in strict accordance
with Section 32-18.
SECTION 5.
That this ordinance shall be cumulative of all other ordinances of the City of Fort Worth,
Texas, and shall not repeal any of the provisions of such ordinances, except in those instances
where provisions of such ordinances are in direct conflict with the provisions of this ordinance.
SECTION 6.
That all rights or remedies of the City of Fort Worth, Texas, are expressly saved as to any
and all violations of the City Code, or any amendments thereto that 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, same shall not be affected by this ordinance but may be prosecuted until final
disposition by the courts.
SECTION 7.
That it is hereby declared to be the intention of the City Council that the sections,
paragraphs, sentences, clauses and phrases of these ordinances are severable, and if any phrase,
clause, sentence, paragraph or section of these ordinances shall be declared void, ineffective or
unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such
voidness, ineffectiveness or unconstitutionality shall not affect any of the remaining phrases,
clauses, sentences, paragraphs or sections of these ordinances, 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, paragraph or section.
SECTION 8.
This ordinance shall take effect on adoption.
APPROVED AS TO FORM AND LEGALITY: ATTEST:
Denis C. 27,2020 09:27 CDT)
Denis C.McElroy,Asst City Attorney Mary J. Kayser, City Secretary
ADOPTED and EFFECTIVE: May 5,2020
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Ordinance 24203-05-2020 Page 4 of 4
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City of Fort Worth,Texas
Mayor and Council Communication
DATE: 05/05/20 M&C FILE NUMBER: M&C 20-0267
LOG NAME: 13HOT TPID DEFERRAL 2020
SUBJECT
Adopt Ordinance Temporarily Suspending Certain Provisions and Extending Deadlines for Remittance of Hotel Occupancy Taxes(HOT)and the
Payment of Tourism Public Improvement District Assessments (PID) and Eliminating Penalties, Interest, and Fees for Certain Tourism PID
Assessments and Freezing Such Amounts for Certain HOT Collections;Adopt a Resolution Amending the Tourism PID's Fiscal Year 2019-2020
Budget and Eight-Year Service Plan,and Adopt Appropriation Ordinance(ALL COUNCIL DISTRICTS)
RECOMMENDATION:
It is recommended that the City Council:
1. Adopt the attached ordinance suspending the following until September 1,2020:
a. The application of those portions of Section 2.6 of Resolution 4837-08-2017 and Section 4 of Ordinance No.23838-09-2019 that provide
for the collection of Tourism Public Improvement District Assessment, penalties, interest, and fees in the same manner as hotel occupancy taxes
and certain portions of Article II, Chapter 32 of the City Code such that the following will apply:
(i) Tourism PID Assessments that would otherwise be due and payable in March,April,May,June,July,or August of 2020 pursuant to Article 11,
Chapter 32 of the City Code are all now due and payable on September 1,2020;and
(ii) No penalty, interest,or fee will be imposed on Tourism PID Assessments that would ordinarily be due in March,April, May,June,July,or
August 2020 so long as the same are paid in full on or before September 1,2020.
b. The application of Article II, Chapter 32,Sections 32-18(c)(relating to penalty)and 32-18(d)(relating to interest)for hotel occupancy taxes
that came due in March or April 2020 such that any interest or penalty that was incurred prior to the adoption of this ordinance will remain payable
without any further penalty or interest applying so long as the hotel occupancy taxes that came due in March and April 2020 and all related amounts
are paid in full on or before September 1,2020;and
C. The application of Article II, Chapter 32, Section 32-18 relating to remittance,delinquency, penalty,and interest for hotel occupancy taxes
that would otherwise be due and payable in May,June,July,or August of 2020, such that no penalty or interest will apply with respect to such
amounts so long as the hotel occupancy taxes that would otherwise be due in May,June,July,and August are paid in full on or before September
1,2020.
2. Adopt the attached Resolution amending the Tourism PID's Fiscal Year 2019-2020 Budget and Eight-Year Service Plan, reducing
expenditures and total budget to reflect a reduction in projected revenues,a portion of which is proposed to be offset by use of fund balance;and
3. Adopt the attached appropriation ordinance increasing estimated receipts and appropriations in the Fort Worth Public Improvement
District 18—Tourism Fund in the amount of$853,468.00,from available, unreserved fund balance,to partially offset projected lost revenues of
$2,295,395.00.
DISCUSSION:
This Mayor and Council Communication(M&C) has two main purposes: (1)to provide a deferral period to hotels that delays the requirement for
them to make payment of hotel occupancy taxes(HOT)and Tourism Public Improvement District(Tourism PID)Assessments without most interest,
penalties,or other fees applying; and(2)to amend the corresponding Tourism PID's Fiscal Year(FY)2019-2020 budget and eight-year service
plan.
One of the industries hardest hit by the COVID-19 situation has been tourism and,specifically,the hotel industry. In Fort Worth,the hotel occupancy
rate has dropped from approximately 80%to single digits. In some cases, hotels have closed because they were losing too much money to stay
open without guests.
I. Deferral of HOT and Tourism PID Assessments
At this time,the biggest issue for hotels is the need for cash so that they have an opportunity to stay in business. A few weeks ago,the Hotel
Association of Tarrant County and the Texas Hotel and Lodging Association approached the City requesting this deferral as a means to help Fort
Worth hotels stay afloat during this unprecedented time.
Upon adoption of the attached ordinance,the HOT and Tourism PID Assessment payment deferrals for Fiscal Year 2020 will operate as follows:
A.HOT
Principal Peirir-ipal Amount Penalties,
Amount Interest,and Penalties,Interest,
(Original Due (Deferral Due Fees and Fees (Deferral
Date) Date) Due Date)*
(Accrual Date)
Deferred to Sept. 1 -
Deferred to Sept. Ammnts that have
February March 1 March 26 accrued from
1
delinquency date to
May 4,2020
Deferred to Sept. 1 -
Deferred to Sept. April 26 Amounts that have
March April 1 1 accrued from
delinquency date to
May 4,2020
April May 1 Defeved to Sept. May 26 Deferred to Sept. 1
May June 1 Deferred to Sept. June 26 Deferred to Sept. 1
June .duly 1 Deferred to Sept. 'uly 26 Deferred to Sept. 1
July .August 1 Deferred to Sept. August 26 Deferred to Sept. 1
August September 1 No deferral September 26 No deferral *For any unpaid principal amounts attributable to
and owed for the months of February—July of
2020,fees,penalties,and interest will resume
Soptember October 1 No deferral October 26 No deferral September 1,2020
As a condition to receiving the deferral,the
hoteliers will be required to report their gross and net room revenue(gross room revenue subject to HOT less allowable exemptions)during the
deferral period so the City can record a receivable to track the amounts due and payable. This information will also provide valuable insight into
the pace of recovery of the travel and tourism industries.
The revenues from the local HOT were pledged to bonds the City issued for the construction of Dickies Arena. Staff analyzed the financial
situation and determined that granting a deferral as proposed would not interfere with the City's ability to make the debt service payments that will
become due during the brief period while the deferral is in effect. In addition, by allowing the hotels to defer payments in the short term,the City will
be aiding in their liquidity and assisting them in their efforts to survive the current situation,thereby enhancing HOT as a revenue source in the
longer term. Based on these factors and the fact that the full amount of HOT would be due and payable after the deferral ends,the City's Bond
Counsel determined that a deferral would be allowable under the terms of the Arena bonds.
B.Tourism PID Assessments
Principal PrincipioI Amount Penalties,
Amount Interest,and Penalties,Interest,
(Original Due (Deferral Due Fees and Fees (Deferral
Date) Date) (Accrual Date) Due Date)*
February March 1 Deferred to Sept. March 26 No.,imposed so long
t as paid by Sept. 1
Deferred to Sept. April 26 Not imposed so long
March April 1 1 as paid by Sept. 1
ApA May 1 Deferred to Sept. May 26 Deferred to Sept. 1
May dune 1 Deferred to Sept. June 26 Deferred to Sept. 1
June July 1 Deferred to Sept. July 26 Deferred to Sept. 1
July August 1 Deferred to Sept. August 26 Deferred to Sept. 1
August Septerrt ri 1 No deferral Sc%pirmber 26 No deferral
*For any unpaid principal amounts attributable to
September Octohei 1 No deferral October 26 No deferral and owed for the months of February—July of
2020, fees, penalties, and interest will resume
September 1,2020
II. Tourism PID Mid-Year Adjustments
The Tourism PID is funded through a 2%assessment on the consideration received from occupancy of any sleeping room furnished by a hotel in
the Tourism PID. Due to the steep drop in hotel occupancy rates as a result of the COVID-19 situation,Tourism PID Assessment revenue is now
projected to be 45%less than originally budgeted.
Consequently,staff has proactively worked with the Fort Worth Tourism Public Improvement District Corporation(FWTPIDC)and the Fort Worth
Convention and Visitors Bureau(CVB),which are the contracted Tourism PID managers,to conduct a mid-year review of the Tourism PID's FY
2019-2020 budget.City staff,FWTPIDC,and CVB have identified the need to decrease the Tourism PID Assessment revenue by$2,295,395.00
to account for the 45%reduction in assessment revenue. FWTPIDC and CVB request the use of fund balance in the amount of$853,468.00 to
cover operational expenses for the remainder of the fiscal year.The budgeted expenses show a reduction in each category line item for the current
fiscal year service plan(see table below).
Revenue Adjustments:
Line Item to Previously Recommended Amended
be Adjusted Approved FY20 Mid-Year FY20 Budget
Budget Item Adjustment Item
PID $5,155,878.00 $(2,295,395.00) $2,860,483.00
Assessments
Use of Fund _ $853,468.00 $853,468.00
Balance
Total
Budget $5,155,878.00 $(1,441,927.00) $3,713,951.00
Revenue
Expenditure Adjustments:
Previously Recommended Amended
Line Items to be Approved Mid-Year FY20 Budget
Adjusted FY20 Budget Adjustment Item
Item
Incentive&Sales $2,167,873.00 $(525,515.00)$1,642,358.00
Efforts
Previously Recommended Amended
Line Items to be Approved Mid Year FY20 Budget
Adjusted FY20 Budget Adjustment Item
Item
Marketing and
Research $1,785,307.00 $(504,246.00)$1,281,061.00
(Promotion/Advertising)
Site Visit& $510,088.00 $(303,650.00) $206,438.00
Familiarization Tours
Cultural Enhancements
through Marketing and $382,566.00 $(78,316.00) $304,250.00
Promotion of the Arts
Operations& $255,044.00 $(30,200.00) $224,844.00
Administration
Totals $5,100,878.00 $(1,441,927.00)$3,658,951.00
Staff supports FWTPIDC's and CVB's recommended mid-year budget adjustments. Upon approval of the above recommendations,the total
budgeted expenses for FY 2019-2020 will be$3,658,951.00.This mid-year budget adjustment will decrease the unaudited, unassigned fund
balance by a total of$853,468.00.The revised Budget and 8-Year Service Plan will take effect upon approval by City Council.The proposed
changes to the Tourism PID's FY 2019-2020 budget complies with the City's reserve requirements
The Tourism PID is located in ALL COUNCIL DISTRICTS.
A Form 1295 is not required because this M&C does not request approval of a contract with a business entity.
A Form 1295 is not required because:This M&C does not request approval of a contract with a business entity.
FISCAL INFORMATION/CERTIFICATION:
The Director of Finance certifies that upon approval of the above recommendations and adoption of the attached appropriation ordinance,funds
will be available in the current operating budget,as appropriated of the FWPID#18-Tourism Fund. Prior to any expenditure being incurred,
the Financial Management Services Department has the responsibility to validate the availability of funds.
Submitted for City Manager's Office by: Jay Chapa 5804
Oria nnating Business Unit Head: Reginald Zeno 8500
Additional information Contact: John Samford 2318