HomeMy WebLinkAboutORD 01-079 ORDINANCE NO. 01-079
ENTITLED AN ORDINANCE AMENDING CHAPTER 25,
SECTION 25-53 OF THE CODE OF ORDINANCES OF THE CITY
OF BEAUMONT TO AMEND THE REPORTING PERIOD
CONCERNING HOTEL OCCUPANCY TAX PAYMENTS;
PROVIDING FOR SEVERABILITY; PROVIDING FOR REPEAL
AND PROVIDING A PENALTY.
BE IT ORDAINED BY THE CITY OF BEAUMONT:
Section 1.
THAT Chapter 25, Section 25-53 of the Code of Ordinances of the City of Beaumont
be and the same is hereby amended to read as follows:
25-53. Reports.
Hotels that owe less than $500 in hotel occupancy taxes to the City of Beaumont
for any calendar month may report and remit the tax on the 201h of the month following
each calendar quarter. Hotels which owe more than $500 each month must file their hotel
tax report and remittance on the 201h of the month following each calendar month in which
more than $500 is owed. Such hotel shall report and remit the tax to the City of
Beaumont's Cash Management Division. The required report must show the consideration
paid for all room occupancies in the preceding month or quarter; the amount of the tax
collected on such occupancies and any other information the City of Beaumont Cash
Management Division may reasonably require.
Section 2.
That if any section, subsection, sentence, clause or phrase of this ordinance, or the
application of same to a particular set of persons or circumstances, should for any reason
be held to be invalid, such invalidity shall not affect the remaining portions of this
ordinance, and to such end the various portions and provisions of this ordinance are
declared to be severable.
Section 3.
All ordinances or parts of ordinances in conflict herewith, including conflicting
portions of the City Budget, are repealed to the extent of the conflict only.
Section 4.
That any person who violates any provision of this ordinance shall, upon conviction,
be punished as provided in Section 1-8 of the Code of Ordinances of the City of Beaumont,
Texas.
PASSED BY THE CITY COUNCIL of the City of Beaumont this the 16"' day of
October, 2001.
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