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HomeMy WebLinkAboutOrdinance 6542ORDINANCE NO, x542 AN ORDINANCE AMENDING THE CODE OF THE CITY OF FORT WORTH (1964), AS AMENDED, BY ADDING CHAPTER 24A, "HOTEL OCCUPANCY TAX",- DEFINING TERMS; PROVIDING FOR TAX LEVY, RATE AND EXCEPTIONS, PROVIDING FOR COLLECTION; PROVIDING FOR REPORTS, PROVIDING FOR RULES AND REGULATIONS; PROVIDING FOR PENALTIES; MAKING THIS ORDINANCE CUMULATIVE OF PRIOR ORDI- NANCES, REPEALING ALL ORDINANCES IN CONFLICT HERE- WITH, PROVIDING A SEVERABILITY CLAUSE; AND PRO- VIDING AN EFFECTIVE DATE. WHEREAS, the City Council of the City of Fort Worth is of the opinion and finds that a large portion of the pub- lic facilities is necessarily supplied for the use of the transient public in the form of display, entertainment and public conveniences; and, WHEREAS, the City Council is of the further opinion and finds that public facilities and services in general benefit and are enjoyed by visitors to the City of Fort Worth; and, WHEREAS, display, entertainment, meeting and other pub- lic convenience facilities are provided for the special use and additional benefit of visitors; and, WHEREAS, such display, entertainment, meeting and other public convenience facilities have been and are being ex- panded, maintained and improved to provide benefits and con- venience to visiting users; and, WHEREAS, the burden of financing the cost of the expan- sion and maintenance of public convenience facilities should be equally and uniformly borne by the persons for whom the facili- ties are being provided and who make use of the facilities from time to time, NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH, TEXAS: SECTION 1. That the Code of the City of Fort Worth (1964), as amended, be and the same is hereby amended by adding thereto Chapter 24A, entitled "Hotel Occupancy Tax," which chapter shall read as follows: CHAPTER 24A. Hotel Occupancy Tax § 24A -1. Definition of terms § 24A -2, Levy of tax; rate; and exceptions § 24A -3. Collection § 24A -4. Reports § 24A -5, Rules and regulations § 24A -6. Penalties Sec. 24A -1. Definition of terms. The following words, terms or phrases are, for the purpose of this Chapter, except where the con- text clearly indicates a different meaning, defined as follows: (a) "Hotel" shall mean any building or build- ings, trailer, railroad pullman not being utilized for the transportation of travelers or any other facility in which the public may, for a considera- tion, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, trailer houses, trailer motels, railroad pullman cars parked on a siding or other area and used for sleeping accommodations not involving the transporta- tion of travelers, dormitory space where bed space is rented to individuals or groups, apartments not occupied by permanent residents as that term is here- inafter defined, and all other facilities where rooms or sleeping facilities or space is furnished for a consideration, but "hotel" shall not be defined so as to include hospitals, sanitariums, convalescent or nursing homes. -2- (b) "Consideration" shall mean the cost of the room, sleeping space, bed or dormitory space, or other facilities in such hotel and shall not in- clude the cost of any food served or personal services rendered to the occupant not related to cleaning and readying such room or space for occu- pancy, and shall not include any tax assessed for occupancy thereof by any other governmental agency. (c) "Occupancy" shall mean the use or possession, or the right to the use or possession of any room, space or sleeping facility in a hotel for any purpose. (d) "Occupant" shall mean anyone who, for a con- sideration, uses, possesses or has a right to use or possess any room or rooms, or sleeping space or facility in a hotel under any lease, concession, per- mit, right of access, license, contract or agreement. (e) "Person" shall mean any individual, company, corporation or association owning, operating, managing or controlling any hotel. (f) "Tax Assessor - Collector" shall mean the Tax Assessor - Collector of the City of Fort Worth. (g) "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 Decembers (h) "Permanent resident" shall mean any occupant who has or shall have the right to occupancy of any room or rooms, sleeping space or facility in a hotel for at least thirty (30) consecutive days during the current calendar year or preceding year. Sec. 24A -2. Levy of tax; rate; and exceptions. (a) There is hereby levied a tax upon the cost of occupancy of any room or space 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 three per cent (3%) of the consideration paid by the occupant of such room, space or facility to such hotel, exclusive of other occupancy taxes imposed by other governmental agencies. -3- (b) In combination with any other revenues which may be designated for the purposes under the pro- visions of Article 1269] -4.1, Revised Civil Stat- utes of the State of Texas, the tax levied under subsection (a) above is hereby pledged for any one or more of the following purposes: To establish, acquire, lease as lessee or lessor, purchase, con- struct, improve, enlarge, equip, repair, operate or maintain any or all public improvements such as civic centers, civic center buildings, audi- toriums, opera houses, music halls, exhibition halls, coliseums, museums, libraries or other city buildings; and to establish, acquire, lease as lessee or lessor, purchase, construct, improve, enlarge, equip, repair, operate or maintain any or all struc- tures, parking areas or facilities located at or in the immediate vicinity of such public improvements, to be used in connection with such public improve- ments for off - street parking or storage of motor vehicles or other conveyances; and such other pur- poses as may be authorized by Article 1269j -4.1, R.C.S. (c) No tax hereunder shall be imposed upon a permanent resident. (d) No tax hereunder shall be imposed upon a corporation or association organized and operated exclusively for religious, charitable or educational purposes, no part of the net earnings of which in- ures to the benefit of any private shareholder or individual. Sec. 24A -3. Collection, Every person owning, operating, managing or con- trolling any hotel shall collect the tax imposed in Sec. 24A -2 hereof for the City of Fort Worth. Sec. 24A -4. Reports. On the last day of the month following each quar- terly period, every person required in Sec,. 24A -3 hereof to collect the tax imposed herein shall file a report with the Tax Assessor - Collector showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax col- lected on such occupancies, and any other information the Tax Assessor - Collector may reasonably require. Such person shall pay the tax due on such occupan- cies at the time of� filing such report. -4- Sec. 24A -5. Rules and regulations. The Tax Assessor - Collector shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied herein 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 Chapter and the amount of taxes due under the provisions thereof. Sec. 24A -6. Penalties. If any person shall fail to collect the tax imposed herein, or shall fail to file a report as required herein, or shall fail to pay to the Tax Assessor - Collector the tax as imposed herein when said report for payment is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished by a fine not to exceed Two Hun- dred Dollars ($200.00). In addition, such person who fails to remit the tax imposed by this Chapter within the time required shall forfeit five per cent (5 %) of the amount due as a penalty, and after the first thirty (30) days shall forfeit an addi- tional five per cent (5 %) of such tax; provided, however, that the penalty shall never be less than One Dollar ($1.00). Delinquent taxes shall draw interest at the rate of six per cent (6 %) per annum, beginning sixty (60) days from the date due. SECTION 2. That this ordinance shall repeal every prior ordinance and provision of the Fort Worth City Code in conflict here- with, but only insofar as the portion of such prior ordinance or provision shall be in conflict, and as to all other ordi- nances and provisions of the Fort Worth City Code not in direct conflict herewith, this ordinance shall be and is hereby made cumulative. SECTION 3. It is hereby declared to be the intention of the City -5- Council that the sections, paragraphs, sentences, clauses and phrases of this Code are severable and if any phrase, clause, sentence, paragraph or section of this Code shall be declared unconstitutional by the valid judgment or de- cree of any court of competent jurisdiction, such unconsti- tutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this Code, since the same would have been enacted by the City Council without the incorporation in this Code of any such unconsti- tutional phrase, clause, sentence, paragraph or section. SECTION 4. That 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 Adopted by the City Council Gli,ca �l%, 17'7