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HomeMy WebLinkAboutORD 70-57bv_ l 1 P ') - � �•-1 -L `I 1 Ci ORDINANCE NO..70 - % ENTITLED AN ORDINANCE AMENDING CHAPTER 34 OF THE CODE OF ORDINANCES OF THE CITY OF BEAUMONT, TEXAS, BY ADDING THERETO A NEW ARTICLE NUM- BERED "III" AND ENTITLED "HOTEL OCCUPANCY TAX"; 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 Chapter 34 of the Code of Ordinances of The City of Beaumont, Texas, is hereby amended by adding thereto a new Article numbered "III" and entitled "Hotel Occupancy Tax" which said Article shall read as follows: "Article III - Hotel Occupancy Tax Section 34-40 - Definitions The following words, terms and phrases are, for the purpose of this Chapter, except where the context clearly in- dicates a different meaning,.defined as follows: (a) "Hotel" shall mean any 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 "hotel" shall not be defined so as to include hospitals, sanitariums, or nursing homes. (b) "Consideration" shall mean the cost of the room in such hotel 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. O -X70 -57 4�6 (c) 'Occupancy" shall mean the use or possession, or the right to the use or possession of any room or rooms in a hotel for any purpose. (d) 'Occupant" shall mean anyone, who, for a consid- eration, uses, possesses, or has a right to use or possess any room or rooms in a hotel under any lease, concessions, permit, 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 Beaumont. (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 December. (h) "Permanent Resident" shall mean any occupant who has or shall have the right to occupancy of any room or rooms in a hotel for at least thirty (30) consecutive days during the current calendar year or preceding year. Section 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 two per cent (2%) of the consideration paid by the occupant of such room to such hotel. -2- (b) No tax shall be imposed hereunder upon a permanent resident. (c) No tax shall be imposed hereunder upon a corpora- tion 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 34-42 - Collection Every person owning, operating, managing or controlling any hotel, shall collect the tax imposed in Section 34-41 hereof for the City of Beaumont. Section 34-43 - Reports On the last day of the month following each quarterly period, every person required in Section 34-42 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 tax collected on such occupancies, and any other information as the Tax Assessor - Collector may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing such report. Section 34-44 - 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 Article and the amount of taxes due under the provisions of this Article. -3- r J r0 � 7 Section 34-45 - Penalties If any person 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 or payment is due, he shall forfeit five per cent (5%) of the amount due as a penalty, and after the first thirty (30) days he shall forfeit an additional five per cent (5%) of such tax. Provided, however, that the penalty shall never be less than One Dollar ($1). 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. 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. Section 3. 1970. This ordinance shall become effective November 15, PASSED by the City Council this the 6 day of October, 1970.