HomeMy WebLinkAbout1988-O-23 - Hotel Occupancy TaxORDINANCE N0. 1988-23
AN ORDINANCE ENACTING SECTION 17-17a OF THE CODE OF ORDINANCES OF THE CITY OF
STEPHENVILLE INCREASING THE LEVY OF THE HOTEL OCCUPANCY TAX FROM FOUR PERCENT
TO SEVEN PERCENT.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF STEPHENVILLE:
Section One
Section 17-17a of the Code of Ordinances of the City of Stephenville is
hereby enacted and is as follows:
(a) There are now in effect ordinances passed by the City Council of the
City of Stephenville which levy a hotel occupancy tax of four percent (4%)
of the consideration paid 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 being four percent (4%) of the
consideration paid by the occupant of such room to such hotel, exclusive of
other occupancy taxes imposed by other governmental agencies. There is
hereby levied an additional tax of three percent (3%) 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 addi-
tional tax to be equal to three percent (3%) of the consideration paid by
the occupant of such room to such hotel, exclusive of other occupancy taxes
imposed by other governmental agencies. This additional tax raises the
hotel occupancy tax to seven (7%), and the previous levy of the tax of four
percent (4%) is in no way affected by this additional three percent (3%).
The levy of this additional three percent (3%) tax shall be come effective
on January 1, 1989. Until December 31, 1988 the hotel occupancy tax to be
paid shall be four percent (4%). Beginning January 1, 1989, the hotel
occupancy tax shall be seven percent (7%). and all provisions made in the
prior hotel occupancy tax ordinances and those herein set out shall be on
the basis of a tax at the rate of seven percent (7%).
(b) No tax shall be imposed hereunder upon a permanent resident.
(c) Every person owning, operating, managing or controlling any hotel
shall collect the tax imposed hereunder for the City.
Section Two
This ordinance shall go into effect on January 1, 1989.
PASSED and APPROVED this 4th day of October, 1988.
ATTEST: Allen Rorne,Nay-or Pro Tem
C y Soffcretary