HomeMy WebLinkAboutORD 82-11 ORDINANCE NO. re- //
ORDINANCE AMENDING CHAPTER 25 OF THE CODE OF
ORDINANCES BY PROVIDING REIMBURSEMENT FOR
THE COST OF COLLECTING HOTEL OCCUPANCY TAX;
PROVIDING FOR SEVERABILITY; PROVIDING FOR
REPEAL; AND PROVIDING A PENALTY.
BE IT ORDAINED BY THE CITY OF BEAUMONT:
Section 1.
That Chapter 25 of the Code of Ordinance of the City of
Beaumont be and the same is hereby amended by adding a new Section
25-56 to read as follows :
Section 25-56. Those persons who are required to
collect the tax imposed herein who report and pay
the tax to the City in a timely manner, as required
by Section 25-53 herein, may deduct and withhold
from the payment to the City, as reimbursement for
the cost of collecting the tax, an amount equal to
one percent ( 1%) of the amount of the tax collected
and required to be reported to the City. The
reimbursement provided for herein shall be
forfeited for failure to pay the tax or to file
reports in a timely manner as required by Section
25-53.
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 in no wise affect the
remaining portions of this ordinance, and to such end the
provisions of this ordinance are declared to be severable.
Section 3.
All ordinances or parts of ordinances in conflict
herewith are repealed to the extent of the conflict only.
Section 4 .
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 Beaumont, Texas.
PASSED BY THE CITY COUNCIL of the City of Beaumont this
the g ZoOc� day of 19
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