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Ordinance 1984-15 ORDH-lANCE 84-15 AN ORDINANCE OF THE CITY OF WYLIE, COLLIN COUNTY, TEXAS CREATING A HOTEL - MOTEL TAX PROVIDING DEFINITIONS, PRO- VIDING FOR A PENALTY, PROVIDING AN EFFECTIVE DATE, PROVIDING FOR PUBLICATION AND PROVIDING A SEVERABILITY CLAUSE. WHEREAS the City of Wylie is an incorporated General Law City under the laws of the State of Texas and WHEREAS the City of Wylie is empowered under the provisions of Article 1269-J 4.1 V.A.T.C.S. to enact a Hotel - t10tel occupancy tax and WHEREAS the Council has duly considered the need for such a tax therefore BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS, that ARTICLE I - HOTEL-MOTEL OCCUPANCY TAX There is hereby levied upon the occupancy of any room or space furnished by any motel or hotel where such cost of occupancy is at the rate of two dollars ($2) or more per day, such tax is to be equal to four per cent (4%) of the consideration paid by the occupant of such room or space to such hotel or motel (exclusive of other occupancy taxes imposed by other governmental agencies). SECTION 1: DEFINITION OF TERMS. The following words, terms, and phrases, for the purpose of this Article except where the context clearly indicates another meaning, are respectively defined as follows: a. Hotel. "Hotel" shall mean any building or buildings, trailers, or other facility in which a member or members of the public may, for a consideration, obtain sleeping accomodations. The term, "hotel," shall include hotels, motels, tourists homes, houses or courts, lodging houses, inns, rooming houses, trailer houses, trailer motels, dormitory spaces, apartments, and all other facilities of space furnished for a consideration, irres- pective of whether or not said bed space is rented to indivi- duals or groups. However, the term, "hotel," shall not be defined so as to include hospitals, sanitariums, or nursing homes. b. Consideration. "Consideration" shall mean the monetary cost of the room in such hotel and other facilities as are defined in (a) above, only if the room is one ordinarily used for sleeping, and shall not include the cost of any food served or personal services rendered to the occupant of such room not related to the cleaning and readying of such room for occupancy. c. Occupancy. "Occupancy" shall mean the use, possession, or the right to the use or possession of any room in a hotel or other facility as herein aboved defined, if the room is one ordinarily used for sleeping. d. Occupant. "Occupant" shall mean any person who for a con- sideration uses, possesses- or has a right to use or possess- any room in a hotel or other facility as defined herein above, if the room is one ordinarily used for sleeping. e. Person. "Person" shall mean any individual, company, corp- oration, or association owning, operating, managing, or control 1 ing any hotel. f. Assessor and Collector. "Assessor and Coll ector" shall mean the Tax Assessor and Collector of the City of Wylie, Collin County, Texas. g. Quarterly Period. "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 composed of April, May, and June; the third quarter being composed of July, August, and September; and the fourth quarter being composed of the months of October, Nov- ember, and December. SECTION 2: COLLECTION AND REPORTING. a. Collection. Every person owning, operating, managing, or controlling any hotel, motel, or other facility, as defined herein above, within the City of Wylie, Texas, shall collect for the City of Wylie, Texas the tax imposed in Article I, Section 1. b. Reporting. On the last day of the month following each quarterly period, every person required in this Article to collect the tax imposed herein in Article I, Section 1, shall file a report with the Tax Assessor and Collector of the City, showing the consideration paid for all occupancies in the preceding quarter, the amount of tax collected on such occupancies, and any other information as the Tax Assessor and Collector may reasonably require. Such persons shall deliver to the office of the Tax Assessor and Collector the tax due on such occupancies at the time of filing such report. SECTION 3: PROCEDURE FOR COLLECTION. The Assessor and Collector shall adopt such procedures, rules, and regulations as are reasonably necessary to effectively collect and facilitate the collection of such taxes as levied herein, and sha11- upon request of any person owning, operating, managing, or controlling any hotel or other facility as herein and above defined- furnish a copy of such procedures, rules, and regulations for the guidance of such person. Sllch procedures, rules, and regulations shall be in writing and a copy thereof shall be placed on file with the City Secretary. The Tax Assessor and Collector shall have access to the books and records of all persons who are required to collect such tax by Section 2a herein above during reasonable business hours as shall be necessary to enable the Tax Assessor and Collector to determine the correctness of any report filed, and to determine the correctness of the amount due under the provisions of this ordinance, or to determine whether or not a report should have been filed and, if necessary, the amount of taxes due. SECTION 4: (a) The revenue derived from occupancy tax author- ized by this Act may only be used for: (1) the acquisition of sites for the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of convention 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; (2) the furnishing of facilities, personnel and materials for the registration of convention delegates or registrants; (3) for advertising for general promotional and tourists advert- lSlng 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 organizations selected by the city; (4) the encouragement, promotion, improvement, and application of the arts, including music (instrumental and vocal), dance, drama, folk art, creative writing, architecture, design and allied fields, painting, sculpture, photography, graphic and craft arts, motion pictures, tele- vision, 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. SECTION 5: PENALTY FOR NON-COLLECTION. 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 Assessor and Collector the tax as imposed herein when said report or payment is due, or shall file a false report, then such person shall be deemed guilty of a misde- meanor. In addition, such person, who fails to remit the tax or violates the reporting provisions imposed by this Article with the time required, shall forfeit an additional 10 per cent (10%) of such tax; however, the penalty shall never be less than ten dollars ($10). Delinquent taxes shall draw interest at the rate of 14 per cent (14%) per annum, beginning sixty (60) days from the date due. The payment of this penalty shall not exempt such person from any other penalty provided by law. ARTICLE II - SEVERENCE, PUBLICATION, AND PENALTY CLAUSES SECTION 1: SEVERENCE CLAUSE. All ordinances or parts of the ordinance in conflict herewith are specifically repealed and are super- ceded by this ordinance. All other parts of such ordinances are not repea 1 ed . 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 or section of this ordinance shall be declared unconstitutional or invalid by any judgement or decree of a court of competent jurisdiction, such unconstitutionality or invalidity shall not affect any other remaining phrase, clause, sentence, paragraph or section of this ordinance; and the City Council hereby declares it would have passed the remaining portions even though it had known the affected parts would be held unconstitutional. SECTION 2: PUBLICATION CLAUSE. Publication shall be made one time in the official publication of the City of Wylie, which publication shall contain the caption stating in substance the purpose of the ordinance. SECTION 3: PENALTY.. Any person violating any of the provisions of this ordinance shall be deemed guilty of a misdemeanor, and, upon conviction, shall be subject to a fine of not more than two hundred dollards ($200). Each transaction in violation of any of the provisions hereof shall be deemed a separate offense. PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS, THIS THE 28th DAY OF MARCH, 1984. Mayor ATTEST: ~ ORDINANCE 84-15 AN ORDINANCE OF THE CITY, OF WYLIE, COLLIN COUNTY, TEXAS CREATING A HOTEL-MOTEL TAX PROVIDING DEFINI- TIONS, PROVIDING FOR A PENALTY, PRO- VIDING AN EFFEC- TIVE DATE, PRO- VIDING FOR PUBLICA- TION AND PROVIDING A SEVERABILITY CLAUSE. PASSED AND APPROV- ED BY THE CITY COUN- CIL OF THE CITY OF WYLIE, TEXAS, THIS THE 28TH DAY OF MARCH, 1984. Robert B. Squires, Mayor ATTEST: Carolyn Jones, City Secretary 43-1 t-c.