HomeMy WebLinkAbout2020-O-21 - Hotel Occupancy Tax ORDINANCE NO. 2020-0-21
AN ORDINANCE OF THE CITY OF STEPHENVILLE,TEXAS,AMENDING ARTICLE II.—HOTEL OCCUPANCY TAX
OF THE CODE OF ORDINANCE OF THE CITY OF STEPHENVILLE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF STEPHENVILLE,TEXAS:
SECTION 1.
Section 36.18 is hereby amended to read as follows:
"Sec. 36.18. - Monthly reports; payment of tax.
On the 25th day of the month following each month in which a tax is earned,every person
required in section 36.17 to collect the tax imposed herein shall file a report with the Tax
Collector showing the consideration paid for all room occupancies in the preceding month,
the amount of the tax collected on such occupancies, and any other information the Tax
Collector may reasonably require.Such person shall pay the tax due on such occupancies at
the time of filing such report.There shall also be furnished to the Tax Collector of the city at
the time of payment of said tax a copy of the monthly report filed with the State
Comptroller in connection with the State of Texas hotel occupancy tax."
SECTION 2.
Section 36.20 is hereby amended to read as follows:
"Sec. 36.20. - Failure to comply; penalty.
If any person required by the provisions of this subchapter to collect the tax imposed
herein, or make reports as required herein, and pay to the Tax Collector the tax imposed
herein, shall fail to collect such tax, file such report or pay such tax, or if any such person
shall file a false report, such person shall be deemed guilty of a misdemeanor and upon
conviction be punished by fine not to exceed$200.00,and shall pay to the Tax Collector the
tax due, interest allowed under Section 351.0042,and a penalty equal to 15 percent of the
total amount of the tax owed if the tax has been delinquent for at least one complete
municipal fiscal quarter. "
SECTION 3.
Should any section,subsection,sentence,clause or phrase of this Ordinance be declared unconstitutional or
invalid by a court of competent jurisdiction, it is expressly provided that any and all remaining portions of
this Ordinance shall remain in full force and effect.The City hereby declares that it would have passed this
Ordinance, and each section, subsection, clause or phrase thereof irrespective of the fact that any one or
more sections, subsections, sentences, clauses and phrases be declared unconstitutional or invalid.
SECTION 4.
This ordinance shall become effective October 1, 2020.
PASSED and APPROVED this the 4th day of August, 2020.
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Staci L. King, City Secretary ",,,, PORN
Reviewed by Allen L. arnes,
City Manager l
Approved as to form and legality by
Randy Thomas, City Attorney