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Ord. 0718 03-11-96ORDINANCE NO. 718 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS, ESTABLISHING A SEVEN PERCENT (78) HOTEL OCCUPANCY TAX IN ACCORDANCE WITH CHAPTER 351 OF THE TAX CODE, AS AMENDED; PROVIDING DEFINITIONS; REQUIRING COLLECTION AND QUARTERLY REPORTS; ESTABLISHING POWERS OF THE DIRECTOR OF FINANCE; PROVIDING PENALTIES FOR VIOLATIONS; HAVING A REPEALER CLAUSE, A SAVINGS CLAUSE AND A SEVERABILITY CLAUSE; PROVIDING FOR CODIFICATION, PUBLICATION AND AN EFFECTIVE DATE. WUEREAS, state law authorizes the City to collect a hotel occupancy tax from hotel occupants, for purposes of promoting tourism and the convention and hotel industry in Pearland; and WHEREAS, the City wants to avail itself of this statutory right in order to reduce the tax burden on Pearland citizens and to develop tourism and the hotel industry within the City; now, therefore, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: Section 1. Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) Consideration shall mean the cost of the room in such hotel only if the room is one ordinarily used for sleep- ing, 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. (2) Hotel shall mean any building or buildings in which the public may, for a consideration, obtain sleeping accommo- -1- ORDINANCE NO. 718 dations. 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. (3) Occupancy shall mean the use or possession, or the right to the use or possession, of any room in a hotel if the room is one ordinarily used for sleeping and if the occupant's use, possession, or right to use or possession extends for a period of less than thirty (30) days. (4) Occupant shall mean anyone, who, for a consideration uses, possesses, or has a right to use or possess any room in a hotel if the room is one ordinarily used for sleeping. (5) Person shall mean any individual, company, corporation, or association owning, operating, managing or controlling any hotel. (6) 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. -2- ORDINANCE NO. 718 (7) Director of Finance shall mean the Director of Finance of the City of Pearland, Texas. Section 2. Tax levied; amount. There is hereby levied within the corporate limits of the City of Pearland, a tax upon the cost of occupancy of any room furnished by any hotel where such cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to seven percent (7%) of the consideration paid by the occupant of such room to such hotel. Section 3. Collection of tax. Every person owning, operating, managing or controlling any hotel shall collect the tax imposed by this article for the City. Section 4. Quarterly reports. On the last day of the month following each quarterly period, every person required to collect the tax imposed herein, shall file a report with the Director of Finance showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies, and any other information the Director of Finance may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing such report. Section 5. Penalties. (a) A late charge of 15W of the total amount due that is not received by the due date will be assessed against persons required to collect the tax. -3- ORDINANCE NO. 718 (b) An interest charge of 1% per month of the total amount due, including late charge, that is not received within 15 days of the due date will be assessed against persons required to collect the tax. (c) It is unlawful for any person to file a report under this Section which contains any materially false or misleading information. Any person violating any of the provisions of this article, including hotel operators who fail to collect the tax, fail to file a return, file a false return, or who are delinquent in their tax payment, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $100.00 nor more than $500.00. Each day that any violation continues shall constitute and be punishable as a separate offense. (d) The City is hereby authorized to take additional actions against any person who violates this article in accordance with Chapter 351 of the Tax Code, as amended, and any other remedies provided by state law. (e) In addition to all other available remedies, the persons required to collect a tax under this article are liable to the City for the City's reasonable attorney's fees in collecting delinquent hotel occupancy taxes and penalties. -4- ORDINANCE NO. 718 Section 6. Powers of Director of Finance. The Director of Finance shall have the power to make such rules and regulations as are reasonable and necessary to effectively collect the tax levied hereby, and shall, upon reasonable notice, have access to all books and records of each person who owns, operates, manages or controls a hotel, necessary to verify the accuracy of any report filed, as required by this article and the amount of taxes due under the provisions of this article. Section 7. Use of tax revenue. Revenue from the hotel occupancy tax shall be used in accordance with Chapter 351 of the Tax Code, as amended. Section 8. Repealer. All ordinances and parts of ordinances in conflict herewith are hereby repealed but only to the extent of such conflict. Section 9. Savings. All rights and remedies which have accrued in favor of the City under this Chapter and amendments thereto shall be and are preserved for the benefit of the City. Section 10. Severability. If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for any reason held invalid, unconstitutional or otherwise unenforceable by any court of competent jurisdiction, such portion shall be deemed a separate, distinct, and independent provision and such holding shall not affect the validity of the remaining portions thereof. -5- ORDINANCE NO. 718 Section 11. Codification. It is the intent of the City Council of the City of Pearland, Texas, that the provisions of this Ordinance shall be codified in the City's official Code of Ordinances as provided hereinabove. Section 12. Publication and Effective Date. The City Secretary shall cause this Ordinance, or its caption, to be published in the official newspaper of the City of Pearland, upon passage of such Ordinance. The Ordinance shall then become effective ten (10) days from and after its publication, or the publication of its caption, in the official City newspaper. PASSED and APPROVED ON FIRST READING this theca day of , A. D., 1996. ATTEST: YOf `t .A C. BENI CISECRETARY -6- 117-7 TDPf REID MAYOR J� ORDINANCE NO. 718 PASSED and APPROVED ON SECOND AND FINAL READING this the �l tt day of ATTEST: Y'LANDA C. :ENITEZ ITY SECRETARY APPROVED AS TO FORM: OTES McCULL• GH CI tW ATTORNEY AA-Li/0 , A. D., 1996. csir TOM REID MAYOR VOTING RECORD (FIRST READING) FEBRUARY 26, 1996 Voting "Aye" - Councilmembers Beckman, Cole, Tetens, Weber & Richardson Voting "No" - None Motion Passed 5 to 0 VOTING RECORD (SECOND READING) MARCH 11, 1996 Voting "Aye" - Councilmembers Beckman, Cole, Tetens & Richardson Voting "No" - None Motion Passed 4 to 0 (Councilmember Weber was absent) PUBLICATION DATE: MARCH 20, 1996 EFFECTIVE DATE: MARCH 29, 1996 PUBLISHED AS REQUIRED BY SECTION 3.10 OF THE CHARTER OF THE CITY OF PEARLAND, TEXAS -7-