OR 213 Levies a hotel occupancy tax AN ORDINANCE OF THE CITY OF COPPELL, TEXAS
ORDINANCE NO. 213
AN ORDINANCE PROVIDING FOR THE LEVY OF A HOTEL OCCUPANCY
TAX PURSUANT TO TEX. REV. CIV. STAT. ANN. ART. 1269j 4-1; PROVIDING FOR
THE ASSESSMENT AND COLLECTION OF A HOTEL OCCUPANCY TAX: PROVIDING
FOR THE DISPOSITION OF REVENUES DERIVED THEREFROM: PROVIDING FOR
COLLECTION AND REPORTS CONCERNING THE TAX; PROVIDING FOR THE MAKING
OF RULES AND REGULATIONS BY THE CITY COUNCIL; PROVIDING FOR A PEN-
ALTY AND AN EFFECTIVE DATE FOR SUCH TAX; PROVIDING FOR A COLLECTION
FEE; PROVIDING FOR A SAVINGS CLAUSE; AND PROVIDING FOR AN EFFECTIVE
DATE OF THIS ORDINANCE.
WHEREAS, the City Council is of the opinion that it is in the public interest
to expend public funds to advertise the City to encourge tourism and to promote the
City in general; and,
WHEREAS, the City Council finds that a large portion of the public facilities
are necessarily supplied for the use of the transient public in the form of display,
entertainment, convention, historical and art facilities; and,
WHEREAS, the burden of financing the facilities and programs should be spread
to the extent possible amon~ the persons for whom the facilities are being provided
and held and receive the benefits of same from time to time;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF COPPELL, TEXAS:
SECTION 1. DEFINITION OF TER]~,S.
The foBowing words, terms and phrases are, for the Ourpose of this Artie]e.
except where the context elanPly indicates a d;ffereDt meaning. d~fjned as follows:
(al "Fote]" shall mean any building or buildings in which the public may,
a consideration, obtain sleeping aeeommodatlo. s. The term sha]l il~c]ude hote]s, mote]s,
tourist homes, houses or courts, lodging houses, inns, rooming houses, or other bui]diDgs
where rooms are furnished for 8 consideration, but "hotel" shah not be defined so as
to include hospitals, sanitariums or nursing homes.
(b) "Cor]sideration" shall mean the cost of the room in such hotel only if the
room is one ordinarily used for sleeping, and sha]] not include the cost of soy food
served or personal services rendered to the occupant of such room not related to the
cleaning and tea. dying of such room for occupanc37.
re) "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 sleel~ing snd
if the occupant's use, possession, or right to use or possession extends for a period of
less than thirty (30~ days.
(d~ "Occupant" shall mean anyone, who, for 8 consideration uses, Dossesses,
or has a right to use or posse~ any room in a hote] if the room is one orainsri]v
used for s]eeping.
(el "Person" shall mean anv individua]~ eompanv, corporation or association
owning, operating, managing or controlling any bore].
(f~ "City Administrator" shall mean the City~ Administrator of the Cit37 or
such person as is specifically delegated b~7 him.
(g) "Ouarterl.v Period" shall mean the regular calendar quarters of the vear,
the first being composed of the months of October, November and December, the
second quarter being the months of January, February ~nd ]Viafeb, the third q~,srter
being the months of April, ]~av and June sod the fourth quarter being the months of
July, August and September.
(h~ "Permanent Resident" shall mean anv occupant who has or shall have the
right of occupancy of any room or rooms or sleeping space or fsci~it~ in 8 hotel for
at least thirtv (30) consecutive days dl]rlng the current calendar ~esr or p. eeec~ing
year.
SECTION ~. LEVY OF TAX; }lATE; EXCEPTIONS.
(a) There is hereb~7 levied a tax upon the cost of occnpancV of anV room or
space furnished by any hotel where such cost of oeeuD~ncv is ~t the .ate of Two
Dollars ($~.110~ or more per day, such tax to he equal to four per cent (4%~ of the
consideration paid by the occupant of such room, space or faci]itv to such hotel,
exclusive of other occupancy taxes imposed by other governmenta~ agencies.
SECTION 3. DISPOSITION OF REVENUE.
(a) The revenue derived from this tax will only be used for the purposes
authorized by Tex. Rev. Civ. Stat. Ann. Art. ~269j a-1 as the Citv Counel] mav direct
and authorize.
SECTION 4. COLLECTION.
Every person owning, operating, msnagin~ or controlling any betel shall collect
the tax imposed in Section 2 hereof for the City.
SECTION 5. REPORTS.
On the last day of the month following each auarter]v period, every person
required in Section 4 hereof to collect the tax imposed herein, shall file a reDoft with
the City Administrator showing the consideration Dsid for all room occupancies in the
preceding quarter, the amount of the tax co]leeter~ nn s/lch ocenpaneies, and snv other
information as the City Administrator may reasonablv reauire. Such person shall DaY
the tax due on such occupancies at the time of filing sneh report.
SECTION 6. RULES AND I~EGULATIONS.
The Citv Council shall have the power to make snob rules and regulations as
are necessary to effectively collect the tax levied heroin, and its representatives shall,
upon reasonable notice, have access to books and records neeessarv to determine the
correctness of any report filed as required by this Article and the amount of taxes
due under the provisions of this Article.
SECTION 7. PENALTIES.
If an~ person shall fail to collect the tax imposed herein, or shall fa~] to file
a report as required herein, or sbal] fail to Day to the City the tax 9s imposed hereln
when said report for payment is due, ar shall file ~ f~lse report, then sneh person
shall be deemed ~uilty of a misdemeanor and upon conviction be punished hve fine
not to exceed Two Hundred Dollars ($~00.00~. In addition such person who fails to
remit the tax imposed by this Article wltbin the time roe/aired shall forfeit five per
cent (5%) of the amount due as a penalty, and after the first tb~rtv (.~0~ daVs shall
forfeit an additional five per cent (5%) of such tax. Provided, however, that the
penalty shall never be less than One Dollar ($~ .00~. Delinc~uent taxes shall draw interest
at the rate of six per cent (6%~ per annum beginning sixty {gO) c~svs from the ~ate
due.
SECTION 8. EFFECTIVE DATE OF TAX.
The occupancy tax authorized by this ordinance shall become effective beginnin~r
, 19 , and shall he eo~Jeeted on a ouarter]v basis.
SECTION 9. COLLECTION FEE.
The City shall retain five per cent (5%) of the ~ross amount of the Fotel
Occupancy Tax collected to cover the cost of said collection duties.
SECTION ]0. SAVINGS CLAUSE.
If any provision, section, sentence, phrase or paragraph of this ordinance shah
be held invalid, unconstitutional or i]]egat for any reason, then the remainder of such
ordinance shah remain in full force and effect the same as if separately enacted.
SECTION 11. PROVIDING AN EFFECTIVE DATE.
The fact that the general area in which the City lies has become an attraction
for persons from other states and co.ntries rquires that the City aeauire and provide
funds for construction of various facilities as well as the promotional advertising of
the facilities within the City re(~uires that this ordinance shall take effect immediate]v
from and after publication of its caption as the law in such eases provides.
PASSED AND APP~OVED BY THE CITY COUNCIL OF TI4E CITY OF COPPELL,
TEXAS, this the o7~ - day of Y')'Z~,~.el, , ~S0.
ATTEST:
APPROVED AS TO FORM: