Ord. 0718-1 2015-10-12ORDINANCE NO. 718-1
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PEARLAND,
TEXAS, AMENDING CHAPTER 28 TAXATION, ARTICLE III, HOTEL
OCCUPANCY TAX OF THE CITY CODE OF ORDINANCES, ALLOWING
REIMBURSEMENT OF COLLECTION COSTS ASSOCIATED WITH THE
HOTEL OCCUPANCY TAX IN ACCORDANCE WITH CHAPTER 351 OF
THE TAX CODE, AS AMENDED; PROVIDING PENALTIES FOR VIOLA-
TIONS; HAVING A CODIFICATION AND REPEALER CLAUSE, A
SAVINGS CLAUSE AND A SEVERABILITY CLAUSE; PROVIDING FOR
PUBLICATION AND AN EFFECTIVE DATE.
WHEREAS, 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 has availed 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;
and
WHEREAS, the City desires to allow the persons required to collect the tax imposed
herein to receive reimbursement for the cost of collecting the same; now therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS, that
Section 1. Ordinance 718 is amended to read as follows:
"Sec. 28-12. 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 sleeping, 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 accommodations. 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 a 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. 718-1
(7) Director of Finance shall mean the Director of Finance of the City of
Pearland, Texas.
Sec. 28-13. 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.
Sec. 28-14. Collection of tax.
(1) Every person owning, operating, managing or controlling any hotel shall collect
the tax imposed by this article for the City.
(2) Those persons who are required to collect the tax imposed herein and who
report and pay such tax to the City in a timely manner, as required herein, may
deduct and withhold from the payment to the City, as reimbursement for the cost
of collecting such tax, an amount equal to one percent (1 %) of the amount of tax
collected in accordance with Section 28-13 of this Article. The reimbursement
provided for herein shall be forfeited for failure to pay the tax or file a report in a
timely manner as required herein.
(3) Any Hotel participating in a Hotel Occupancy Tax rebate with the City shall be
prohibited, during the term of the rebate agreement. from withholding the 1
reimbursement provided for in this Article.
3
ORDINANCE NO. 718-1
Sec. 28.15. Quarterly reports and taxes due.
On or before 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 taxes due on such
occupancies at the time of filing such report. For example, the report and taxes due for the
Quarterly period of January, February and March of a given year shall be paid to the City
on or before April 30th of the same year.
Sec. 28.16. Penalties.
(a) A late charge of 15% of the total amount due that is not received by the due
date will be assessed against persons required to collect the tax.
(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.
4
ORDINANCE NO. 718-1
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.
Sec. 28.17. 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.
Sec. 28.18 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 2. Repealer. All ordinances and parts of ordinances in conflict
herewith are hereby repealed but only to the extent of such conflict.
5
ORDINANCE NO. 718-1
Section 3. 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 4. 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.
Section 5. 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 6. 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 the 21s1 day of September,
A. D.. 2015.
TOM REID
MAYOR
6
ORDINANCE NO. 718-1
ATTEST:
UN `1ORFIN
ITY S'GRETA'Y
PASSED and APPROVED ON SECOND AND FINAL READING this the 12th day of
October, A. D., 2015.
ATTEST:
UN
ITY S RETA'Y
APPROVED AS TO FORM
DARRfN M. COKER
CITY ATTORNEY
7
TOM REID
MAYOR
VOTING RECORD SECOND AND FINAL READING
October 12, 2015
Voting "Aye" - Councilmembers. Reed, Moore. Ordeneaux. and Hill.
Voting "No" - 0.
Motion passed 4 to 0. with Mayor Pro-Tem Carbone absent.
PUBLICATION DATE: October 22, 2015
EFFECTIVE DATE: October 31, 2015
PUBLISHED AS REQUIRED BY SECTION 3.10
OF THE CHARTER OF THE CITY OF PEARLAND. TEXAS
Ordinance No. 718-1
STATE OF TEXAS
COUNTY OF BRAZORIA
Personally appeared before the undersigned, a Notary Public within and for said County and State.
Buzz Crainer, Representative for Brenda Miller Fergerson, Publisher of the Pearland Journal,
a newspaper of general circulation in the County of Brazoria, State of Texas. Who being duly
sworn, states under oath that the report of Ord. No.718-1 4.1% Hotel Rebate a true copy of which is
hereto annexed was published in said newspapers in its issue(s) of October 22, 2015.
Publisher's Representative
Sworn to and subscribed before me this 4`/k-- day ofA/Wel/%1, 1, 2015.
7724 izt. i/j/C
Notary Public/
My commission expires on ,Aij?1/C/Jr,
t.7U/1
.° �;•,, MARILYN ZARATE
b s Notary Public, Store of Texos
. f My Commission Expires
,�
••,,;,o( ,,��`' September 07, 2018
Legal Notices
Legal Notices
ORDINANCE NO. 718-1
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PEARLAND,
TEXAS, AMENDING CHAPTER 28 TAXATION, ARTICLE III, HOTEL
OCCUPANCY TAX OF THE CITY CODE OF ORDINANCES, ALLOWING
REIMBURSEMENT OF COLLECTION COSTS ASSOCIATED WITH THE
HOTEL OCCUPANCY TAX IN ACCORDANCE WITH CHAPTER 351
OF THE TAX CODE, AS AMENDED; PROVIDING PENALTIES FOR
VIOLA- TIONS; HAVING A CODIFICATION AND REPEALER CLAUSE, A
SAVINGS CLAUSE AND A SEVERABILITY CLAUSE; PROVIDING FOR
PUBLICATION AND AN EFFECTIVE DATE.
Sec. 28.16. Penalties.
(a) A late charge of 15% of the total amount due that ,s not received by the due dale
will be assessed against persons requ red 10 collect the tax.
(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 10 coiled the tax.
(c) It is unlawful for any person to file a report under this Sedan whrc3 contains any
materially false or misleading information. Any person violating any of
the provisions of this article, Including hotel operators who fall 10 celled the tax, fell
to file a return, file a false return, or who are delinquent in their tax payment. shell
be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a
fine of not less than 5100.00 nor more than 6500.00. Each day that any violation
continues shall constitute and be punishable as a separate offense.
(d) The City is hereby authorized 10 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 stale law.
(e) In addition to all other available remedies, the persons required to collect a tax
under this article are liable 10 the City for the City's reasonable attorney's fees in
collecting delinquent hotel occupancy taxes and penalties.
PASSED and APPROVED ON SECOND AND FINAL READING this the 21"day d
September, A. D., 2015.
ATTEST.
ISl
YOUNG LORFING, TRMC
CITY SECRETARY
APPROVED AS TO FORM
DARRIN M. COKER
CITY ATTORNEY
'5'
TOM REID
MAYOR
VOTING RECORD SECONDAND f INN- REAQINQ
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PUBLISHED AS REOIHRED BY SECTION 3 ' 0
OF THE CHARTER CF TIE CITY Of PFARH Ah0 TENS