Ordinance 2004-23
ORDINANCE NO. 2004-23
AN ORDINANCE OF THE CITY OF WYLIE, TEXAS AMENDING
SECTION NOS. 106-141 (DEFINITIONS), 106-142 (LEVIED;
RATE), 106-143 (COLLECTION AND REPORTING) AND 106-145
(USE OF TAX REVENUE) OF THE WYLIE CODE ORDINANCES;
PROVIDING FOR DEFINITIONS, THE LEVY OF A HOTEL
OCCUPANCY TAX, COLLECTION AND REPORTING
REGULATIONS AND THE USE OF TAX FUNDS PURSUANT TO
CHAPTER 351, TEXAS TAX CODE; PROVIDING FOR A
PENALTY FOR THE VIOLATION OF THIS ORDINANCE;
PROVIDING FOR REPEALING, SAVINGS AND SEVERABILITY
CLAUSES; PROVIDING FOR AN EFFECTIVE DATE OF THIS
ORDINANCE; AND PROVIDING FOR THE PUBLICATION OF
THE CAPTION THEREOF.
WHEREAS, the City Council of the City of Wylie, Texas ("City Council") is of
the opinion that it is in the public interest to expend public funds to: (1) advertise the City
of Wylie, Texas ("Wylie"); (2) encourage tourism; and (3) promote Wylie in general; and
WHEREAS, the City Council finds that a large portion of the public facilities are
necessarily supplied for the use of 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 among the persons for whom the facilities are being provided and
held and receive the benefits of same from time to time; and
WHEREAS, 9351.003 of the Texas Tax Code allows for the levy of a hotel
occupancy tax not to exceed seven percent (7%) of the price paid for a room; and
WHEREAS, the City Council has investigated and determined that it would be
advantageous and beneficial to Wylie and its inhabitants to amend Section Nos. 106-141,
106-142, 106-143 and 106-145 of the Wylie Code of Ordinances relating to the hotel
occupancy tax authorized by the Texas Tax Code as stated herein.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF WYLIE, TEXAS:
SECTION 1: Findings Incorporated. The findings set forth above are
incorporated into the body of this ordinance as if fully set forth herein.
SECTION 2: Amendment to Section 106-142 of Wylie Code of Ordinances
(Levied: Rate). The text of Section 106-42 of the Wylie Code of Ordinances is amended
in its entirety and replaced with the following:
Ordinance #2004-23
HOTEL OCCUPANCY TAX ORDINANCE
Page 1
j
(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 seven
percent (7%) 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. Exemptions to the levy of the hotel
occupancy tax described herein shall be the same as those prescribed by
9351.006, Texas Tax Code, as it exists or may be amended.
(b) Any hotel occupancy tax provided herein shall be imposed in the Wylie
extraterritorial jurisdiction, provided, however, that the levy such taxed
shall not result in a combined rate of state, county or municipal hotel
occupancy taxes in the extraterritorial jurisdiction which exceeds fifteen
percent (15%) of the price paid for a room in a hotel.
SECTION 3: Amendment to Section 106-141 of Wylie Code of Ordinances
(Definitions). The text of Section 106-141 of the Wylie Code of Ordinances is amended
in its entirety and replaced with the following:
Assessor and collector shall mean the tax assessor and collector of the city.
City Manager shall mean the City Manager of Wylie or his/her designated
representative.
Consideration shall mean the cost of the room in such hotel 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.
Hotel shall mean a building or buildings in which the public may, for a
consideration, obtain sleeping accommodations. The term shall include hotels, motels,
tourist homes, houses or courts, lodging houses, inns, rooming houses or other buildings
where rooms are furnished for a consideration, but "hoter shall not be defined so as to
include hospitals, sanitariums, nursing homes or housing facility of an institute of higher
education as defined in the Texas Education Code.
Hotel Occupancy Tax shall mean the tax imposed by Section 106-142 of the
Wylie Code of Ordinances.
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 sleeping.
Occupant shall mean anyone who, for a consideration, uses, possesses or has a
right to use or possess any room in a hotel if the room is one ordinarily used for sleeping.
Ordinance #2004-23
HOTEL OCCUPANCY T AX ORDINANCE
Page 2
Person shall mean any individual, company, corporation or association owning,
operating, managing or controlling any hotel.
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, November and December.
SECTION 4: Amendment to Section 106-145 of Wylie Code of Ordinances (Use
of Tax Revenues). The text of Section 106-145 of the Wylie Code of Ordinances is
amended in its entirety and replaced with the following:
The revenue derived from the hotel occupancy tax will only be used for the
purposes authorized by ~351.101, et seq" Texas Tax Code, as it exists or may be
amended, as the City Council may direct and authorize.
SECTION 5: Amendment to Section 106-143 of Wylie Code of Ordinances
(Definitions). The text of Section 106-143 of the Wylie Code of Ordinances is amended
to add the following paragraph:
( c) Rules and regulations. The City Manager shall have the power to make
such rules and regulations as are necessary to effectively collect the hotel occupancy tax
levied by this Ordinance and shall upon reasonable notice have access to books and
records necessary to enable him/her to determine the correctness of any report filed as
required by this Ordinance and the amount of taxes due under the provisions of this
Ordinance.
SECTION 6: Penalty Provision. If any person, firm, corporation or business
entity shall fail to collect the hotel occupancy tax imposed by this Ordinance, or shall fail
to file a report as required herein, or shall fail to pay to the City Manager the tax imposed
by this Ordinance when said report for payment is due, or shall file a false report, then
such person, firm, corporation or business entity shall be deemed guilty of a
misdemeanor and upon conviction be punished a fine of not more than FIVE HUNDRED
DOLLARS ($500.00). In addition, such person, firm, corporation or business entity who
fails to remit the hotel occupancy tax imposed by this Ordinance within the time required
shall forfeit ten percent (10%) of the amount due as a penalty, and after the first thirty
(30) days shall forfeit an additional ten percent (10%) of such hotel occupancy tax;
provided, however, that the penalty shall never be less than ONE OOLLAR ($1.00), or as
allowed by the Texas Tax Code. Delinquent hotel occupancy taxes shall draw interest at
the rate often percent (10%) per annum beginning sixty (60) days from the date due, or
as allowed by the Texas Tax Code.
SECTION 7: Savings/Repealing Clause. All provisions of any Wylie ordinance
in conflict herewith are repealed to the extent they are in conflict:; but such repeal shall
not abate any pending prosecution for the violation of the repealed ordinance, nor shall
Ordinance #2004-23
HOTEL OCCUPANCY TAX ORDINANCE
Page 3
the repeal prevent a prosecution from being commenced for any violation if occurring
prior to the repeal of the ordinance. Any remaining portions of said ordinances shall
remain in full force and effect.
SECTION 8: Severability. Should any section, subsection, sentence, clause or
phrase of this Ordinance be declared unconstitutional or invalid by a court of competent
jurisdiction, it is expressly provided that any and all remaining portions of this Ordinance
shall remain in full force and effect Wylie hereby declares that is would have passed this
Ordinance, and each section, subsection, clause or phrase thereof irrespective of the fact
that anyone or more sections, subsections, sentences, clauses and phrases be declared
unconstitutional or invalid.
SECTION 9: Effective Date. This Ordinance after the adoption and publication
as required by law and Wylie's City Charter shall become effective at midnight, July 21,
2004.
PASSED AND APPROVED by the City of Wylie, Texas, on this the 13th day of
July, 2004.
\\\\1111111",
\\\ 0 F 'I,
" _I IA I 'I'
,.....".Il "' .......:'v r(///.#
" ,," .- ... ~,.
~ CJ .... ... ~ ~
~ .. ~.~ ..\"-:"
= ( SEAL ) ::
-:. ~. IF' ~.: _
~. 0,
~ ... ....;:-
~ ~_.. .- ~
~ 'YJ;. .......... c:, ""
"1// LIE Tt.'f.-~ \""
III ' \\\
1""11\1\\\
ATTESTED TO AND
CORRECTLY RECORDED BY:
APPROVED AS TO FORM:
~.,.(~
Carole Ehrlich
City Secretary
J~.1M-
ABERN~ , ROEDER, BOYD & JOPLIN, P.C.
RICHARD M. ABERNATHY
City Attorneys
DATE(s) OF PUBLICATION: Julv 21. 2004 WYUE News
Ordinance #2004-23
HOTEL OCCUPANCY TAX ORDINANCE
Page 4