HomeMy WebLinkAboutORD 73-8KEWJr/im/l/24/730
ORDINANCE NO. 73-8
ENTITLED AN ORDINANCE AMENDING ARTICLE III OF
CHAPTER 34 OF THE CODE OF ORDINANCES OF THE
CITY OF BEAUMONT, TEXAS, BY REPEALING SECTION
34-41 OF SAID CODE OF ORDINANCES AND ENACTING
A NEW SECTION 34-41 IN LIEU THEREOF; PROVIDING
FOR THE LEVY AND COLLECTION OF A HOTEL OCCUPANCY
TAX; PROVIDING A PENALTY; AND'PROVIDING AN
EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY OF BEAUMONT, TEXAS:
Section 1.
That Article III of Chapter 34 of the Code of Ordinances
of the City of Beaumont is amended by repealing the present
Section 34-41 of said Code of Ordinances and enacting a new
Section 34-41 in lieu thereof, which said new Section 34-41
shall read as follows
"Sec. 34-41. Levy of Tax; Rate; 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) or more per day, such
tax to be equal to three percent (3%) of the con-
sideration paid by the occupant of such room to
such hotel.
"(b) No tax shall be imposed hereunder upon
a permanent resident.
"(c) No tax shall be imposed hereunder upon
a corporation or association organized and
operated exclusively for religious, charitable
or educational purposes, no part of the net
earnings of which inures to the benefit of any
private shareholder or individual."
Section 2.
Any person violating any of the provisions of this
ordinance shall be guilty of a misdemeanor and shall, upon
conviction, be punished as provided in Section 1-8 of the
Code of Ordinances of The City of Beaumont, Texas.
1973.
Section 3.
This ordinance shall become effective on April 1,
1-30-7-3
PASSED by the City Council this the_ day of
. r— 1973.
- Mayor
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