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Home My WebLink About08948 ORD - 07/24/1968IMS:JkH:7 -23 -68 AN ORDINANCE PROVIDING FOR THE ASSESSMENT AND COLLECTION OF A ROOM OCCUPANCY TAX; PROVIDING FOR CERTAIN EXEMPTIONS; PRO- VIDING FOR AN EFFECTIVE DATE; MAKING VIOLATIONS A MISDEMEANOR PUNISHABLE BY A FINE NOT EXCEEDING $200.00; PROVIDING A SEVERANCE CLAUSE; PROVIDING FOR PUBLICATION; AND DECLARING AN EMERGENCY. WHEREAS, AN AMENDMENT TO THE CITY CHARTER WAS ADOPTED AT AN ELECTION HELD ON JULY 13, 1968, IN WHICH THE CITY COUNCIL WAS AUTHORIZED TO LEVY AND COLLECT UPON THE COST OF OCCUPANCY ON ANY ROOM PROVIDED IN ANY HOTEL OR BUILDING WHICH THE PUBLIC MAY FOR CONSIDERATION OBTAIN SLEEPING ACCOMMODA- TIONS, A TAX NOT EXCEEDING TWO PERCENT (2 %) OF THE CONSIDERATION PAID THE OPERATOR OF SUCH HOTEL OR OTHER BUILDING BY THE OCCUPANT OF SUCH ROOM OR SPACE; AND WHEREAS, THE CITY COUNCIL HAS DEEMED IT EXPEDIENT TO LEVY SUCH TAX AT THIS TIME: NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL. OF THE CITY OF CORPUS CHRISTI, TEXAS: SECTION 1. DEFINITIONS: THE FOLLOWING WORDS, TERMS AND PHRASES FOR THE PURPOSE OF THIS ORDINANCE, EXCEPT WHERE THE CONTEXT CLEARLY INDICATES ANOTHER MEANING, ARE RESPECTIVELY DEFINED AS FOLLOWS: A. HOTEL: TO MEAN ANY BUILDING OR BUILDINGS, TRAILER, OR OTHER FACILITY IN WHICH A MEMBER OR MEMBERS OF THE PUBLIC MAY, FOR A CONSIDERA- TION, OBTAIN SLEEPING ACCOMMODATIONS. THE TERM SHALL INCLUDE HOTELS, MOTELS, TOURIST HOMES, HOUSES OR COURTS, LODGING HOUSES, INNS, ROOMING HOUSES, TRAILER HOUSES, TRAILER MOTELS, DORMITORY SPACE (REGARDLESS OF WHETHER THE BED SPACE IS RENTED TO INDIVIDUALS OR GROUPS), APARTMENTS AND ALL OTHER FACILITIES WHERE ROOMS OR SLEEPING FACILITIES OR SPACE -ARE FURNISHED FOR A CONSIDERATION. THE TERM "HOTEL" SHALL NOT BE DEFINED SO AS TO INCLUDE HOSPITALS, SANITARIUMS OR NURSING HOMES. B. CONSIDERATION: SHALL MEAN THE COST OF THE ROOM, SLEEPING SPACE, BED OR DORMITORY SPACE OR OTHER FACILITY IN SUCH HOTEL AND SHALL NOT INCLUDE THE COST OF ANY FOOD SERVED OR PERSONAL SERVICES RENDERED TO THE OCCUPANT NOT RELATED TO CLEANING AND READYING SUCH ROOM FOR OCCUPANCY AND SHALL NOT INCLUDE ANY TAX ASSESSED FOR OCCUPANCY THEREFOR BY ANY OTHER GOVERNMENTAL AGENCY. 8948 C. OCCUPANCY: SHALL MEAN THE USE OR POSSESSION OR THE RIGHT TO THE USE OR POSSESSION OF ANY ROOM, SPACE OR SLEEPING FACILITY IN A HOTEL FOR ANY PURPOSE. D. OCCUPANT: SHALL MEAN ANYONE, WHO, FOR A CONSIDERATION, USES, POSSESSES OR HAS A RIGHT TO USE OR POSSESS ANY ROOM OR ROOMS OF SLEEPING SPACE OR FACILITY IN A HOTEL UNDER ANY LEASE, CONCESSION; PERMIT, RIGHT OF ACCESS; LICENSE, CONTRACT OR AGREEMENT. E. PERSON: SHALL MEAN ANY INDIVIDUAL, COMPANY, CORPORATION, OR ASSOCIATION OWNING, OPERATING MANAGING OR'.CONTROLLING ANY HOTEL. F. DIRECTOR OF FINANCE: SHALL MEAN THE DIRECTOR OF FINANCE OF THE CITY OF CORPUS CHRISTI. G. QUARTERLY PERIOD: SHALL MEAN THE REGULAR CALENDAR QUARTERS OF THE YEAR. H. PERMANENT RESIDENT: SHALL MEAN ANY OCCUPANT WHO HAS OR SHALL HAVE THE RIGHT TO OCCUPANCY OF ANY ROOM OR ROOMS OR SLEEPING SPACE OR FACILITY IN A HOTEL FOR AT LEAST THIRTY (30) CONSECUTIVE DAYS DURING THE CURRENT CALENDAR YEAR OR PRECEDING YEAR. SECTION 2. LEVY OF TAX; RATE; EXCEPTION. (A) THERE IS HEREBY LEVIED FOR THE PURPOSES PROVIDED IN THE CITY CHARTERS A TAX 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) OR MORE PER DAYS SUCH TAX TO BE EQUAL TO TWO PER CENT (2 %) OF THE CONSIDERA- TION PAID BY THE OCCUPANT OF SUCH ROOM, SPACE OR FACILITY TO SUCH HOTEL, EXCLUSIVE OF OTHER OCCUPANCY TAXES IMPOSED BY OTHER GOVERNMENTAL AGENCIES. (B) NO TAX SHALL BE IMPOSED HEREUNDER UPON A PERMANENT RESIDENT. (C) NO TAX SHALL BE IMPOSED HEREUNDER UPON A CORPORATION OR ASSOCI- ATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE OR EDUCA- TIONAL PURPOSES, NO PART OF THE NET EARNINGS OF WHICH INURES TO THE BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL. SECTION 3. COLLECTION. EVERY PERSON OWNING, OPERATING, MANAGING OR CONTROLLING ANY HOTEL SHALL COLLECT THE TAX IMPOSED IN SECTION 2 HEREOF FOR THE CITY OF CORPUS CHRISTI. SECTION 4. REPORTS. ON OR BEFORE THE LAST DAY OF THE MONTH FOLLOW- ING EACH QUARTERLY PERIOD, EVERY PERSON REQUIRED IN SECTION 3 HEREOF TO COLLECT THE TAX IMPOSED HEREIN SHALL FILE A REPORT WITH THE DIRECTOR OF FINANCE SHOWING THE CONSIDERATION PAID FOR ALL ROOM OR SLEEPING SPACE OCCUPANCIES IN THE PRECEDING QUARTERLY PERIOD, THE AMOUNT OF TAX COLLECTED ON SUCH OCCUPANCIES -2- AND ANY OTHER INFORMATION AS THE DIRECTOR OF FINANCE MAY REASONABLY REQUIRE WHICH REPORT SHALL BE IN WRITING. SUCH PERSONS SHALL PAY THE TAX DUE ON SUCH OCCUPANCIES AT THE TIME OF FILING OF SUCH REPORT. THE QUARTERLY PERIODS SHALL BE GROUPS OF THREE MONTHS EACH, AS FOLLOWS: (1) JANUARY FEBRUARY AND MARCH; (2) APRILS MAYS AND JUNE; (3) JULY, AUGUST AND SEPTEMBER AND (4) OCTOBER, NOVEMBER AND DECEMBER. SECTION 5. THE DIRECTOR OF FINANCE SHALL ADOPT SUCH PROCEDURES RULES AND REGULATIONS AS ARE REASONABLY NECESSARY TO EFFECTIVELY COLLECT THE TAX LEVIED HEREIN, AND SHALL UPON REQUEST OF ANY PERSON OWNING, OPERATING, MANAGING OR CONTROLLING ANY HOTEL, FURNISH A COPY OF SUCH PROCEDURES RULES AND REGULATIONS FOR THE GUIDANCE OF SUCH PERSON AND FACILITATE THE COLLECTION OF SUCH TAX AS SUCH COLLECTION IS REQUIRED HEREIN. SUCH PROCEDURES, RULES AND REGULATIONS SHALL BE IN WRITING AND A COPY THEREOF SHALL BE PLACED ON FILE WITH THE CITY SECRETARY. THE DIRECTOR OF FINANCE SHALL BE PERMITTED TO HAVE ACCESS TO BOOKS AND RECORDS DURING REASONABLE BUSINESS HOURS AS SHALL BE NECESSARY TO ENABLE THE DIRECTOR OF FINANCE TO DETERMINE THE CORRECTNESS OF ANY REPORT FILED AS REQUIRED BY THIS ORDINANCES AND TO DETERMINE THE CORRECTNESS OF THE AMOUNT DUE UNDER THE PROVISIONS OF THIS ORDINANCE, OR TO DETERMINE WHETHER OR NOT A REPORT SHOULD HAVE BEEN FILED AND THE AMOUNT, IF NECESSARY, OF TAXES DUE. SECTION 6. PENALTIES; IF ANY PERSON REQUIRED BY THE PROVISIONS OF THIS ORDINANCE TO COLLECT THE TAX IMPOSED HEREIN, OR MAKE REPORTS AS REQUIRED HEREIN, AND PAY TO THE DIRECTOR OF FINANCE THE TAX IMPOSED HEREIN SHALL FAIL TO COLLECT SUCH TAX, FILE SUCH REPORTS OR PAY SUCH TAX, OR IF ANY SUCH PERSON SHALL FILE A FALSE REPORT, OR IF ANY SUCH PERSON SHALL VIOLATE ANY OF THE PROVISIONS OF THIS ORDINANCES 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 DIRECTOR OF FINANCE THE TAX DUES TOGETHER WITH A PENALTY OF FIVE PER CENT (5 %) OF THE TAX DUE FOR EACH THIRTY DAYS THAT THE SAME IS NOT TIMELY FILED. SECTION 7. EFFECTIVE DATE. THIS ORDINANCE SHALL BE AND BECOME EFFECTIVE ON AND AFTER AUGUST 1, 1968. SECTION S. IF FOR ANY REASON ANY SECTIONS PARAGRAPH, SUBDIVISION, CLAUSE, PHRASES OR PROVISION OF THIS ORDINANCE SHALL BE HELD INVALIDS IT SHALL NOT AFFECT ANY VALID PROVISIONS OF THIS OR ANY OTHER ORDINANCE OF THE CITY OF CORPUS CHRISTI TO WHICH THESE RULES AND REGULATIONS RELATE. -3- SECTION 9. PUBLICATION SHALL BE MADE ONE TIME IN THE OFFICIAL PUBLICATION OF THE CITY OF CORPUS CHRISTI, WHICH PUBLICATION SHALL CONTAIN THE CAPTION STATING IN SUBSTANCE THE PURPOSE OF THE ORDINANCE.. SECTION 10. THE NECESSITY TO IMMEDIATELY PUT INTO EFFECT THE TAXES AUTHORIZED FOR LEVY BY THE ELECTION HELD ON JULY 13, 1968, CREATES A PUBLIC EMERGENCY AND AN IMPERATIVE PUBLIC NECESSITY REQUIRING THE SUS- PENSION OF THE CHARTER RULE THAT NO ORDINANCE OR RESOLUTION SHALL BE PASSED FINALLY ON THE DATE OF ITS INTRODUCTION AND THAT SUCH ORDINANCE OR RESOLU- TION SHALL BE READ AT THREE SEVERAL MEETINGS OF THE CITY COUNCIL, AND THE MAYOR HAVING DECLARED SUCH EMERGENCY AND NECESSITY TO EXIST, HAVING REQUESTED THE SUSPENSION OF THE CHARTER RULE AND THAT THIS ORDINANCE BE PASSED FINALLY ON THE DATE OF ITS INTRODUCTION AND TAKE EFFECT AND BE IN FULL FORCE AND EFFECT FROM AND AFTER ITS PASSAGE AND PUBLICATION, IT IS ACCORDINGLY SO ORDAINED, THIS THE DAY OF JULY, 19668. ATTEST: CITY SECRE AR- MAY R HE CITY OF CORPUS CHRISTI, TEXAS APPROVED THIS AV-DAY OF JULY, 1968: n I/ CITY ATTORNEY .. 4 CORPUS CHRISTI, TEXAS p DAY OF X90 TO THE MEMBERS OF THE CITY COUNCIL CORPUS CHRISTI TEXAS FOR THE REASONS SET FORTH IN THE EMERGENCY CLAUSE OF THE FOREGOING ORDINANCE, A PUBLIC EMERGENCY AND IMPERATIVE NECESSITY EXIST FOR THE SUSPEN- SION OF THE CHARTER RULE OR REQUIREMENT THAT NO ORDINANCE OR RESOLUTION SHALL BE PASSED FINALLY ON THE DATE IT IS INTRODUCED, AND THAT SUCH ORDINANCE OR RESOLUTION SHALL BE READ AT THREE MEETINGS OF THE CITY COUNCIL; 1, THEREFORE, - REQUEST THAT YOU SUSPEND SAID CHARTER RULE OR REQUIREMENT AND PASS THIS ORDI- NANCE FINALLY ON THE DATE IT IS INTRODUCED, OR AT THE PRESENT MEETING OF THE CITY COUNCIL. _ - RESPECTFULLY, - Y THE CITY OF CORPUS CHRISTI, TEXAS THE CHARTER RULE WAS SUSPENDED THE FOLLOWING VOTE: .JACK R. BLACKMON RONNIE SIZEMORE Y / V. A. "DICK" BRADLEY] JR.V P. JIMENEZ,JR., M.D. / GABE LOZANOI SR. V KEN MCDANIEL/ W. J. "WRANGLER" ROBERTS THE ABOVE ORDINANCE WAS PASSED BY THE FOLLOWI VOTE: .JACK R. BLACKMON ✓// RONNIE SIZEMORE V. A. "DICK" BRADLEY, .JR. P. JIMENEZ, JR., M.D. GABE LOZANO, SR. �. _.. KEN MCDANIEL W. J. "WRANGLER" ROBERTS PUBLISHER'S AFFIDAVIT STATE OF TEXAS, Js: County of Nueces. j Before me, the undersigned, a Notary Public, this day personally Leland G. Barnes ............................ @� ............................................ who being first duly sworn, according to Qlaajxifie.c'L.Adv.er.t:Ls:Lng-. Mana gem of the Corpus Christi Caller and The T. TZAY KR'NG,,Ci S—Wv (55AL) City of Co— Cp'Mi, T— Daily Newspapers published at Corpus Christi, Texas, in said County and State, and thaT-Tne-punneairon-or('� LEGI L--No.t.iq.e of .... PaA-S.4Z9L..9f --- Qr.CUa&.U0.jQ._jjjo ... oolleQti-on .. of–a. room oocupanoy tag---- - T of which the annexed is a true copy, was published in ........... h e ..... .............................................. . .. on the..?A--- day of ---------- J1117 ................... 196.8—MmmmmmrMIL .......................... nWROMXnax ........................... X451HIMMI= .................................. .................... ..... .................. .........Times. $ .... ........ ............. TsefN.e..d.. ...i...d. vd .. s. i.. g . Manager .. ................ . .... Subscribed and sworn to before me this ...................... ay of. .......................... AU9119!-t; .......... 19 --- 68 Louis e Vi0k Public, ue 40';�U�ces County, Texas