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Home My WebLink About11025 ORD - 08/09/1972JRR:HG:m1:7 -26 -12 ;1st ' • 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 MIS- DEMEANOR PUNISHABLE BY A FINE NOT EXCEEDING $200.00 PROVIDING A SEVERANCE CLAUSE; PROVIDING FOR PUBLICATION; AND DECLARING AN EMERGENCY. WHEREAS, Article 1269J- 4.1(3a), passed in the regular session of the 62nd Legislature, became effective on June 1, 1971; and WHEREAS, said section provides as follows: Section 3a. Any such city is hereby authorized to levy by ordinance a tax upon the cost of occu- pancy of any sleeping room furnished by any hotel, where the cost of occu- pancy is at the rate of Two Dollars ($2) or more per day, such tax may not exceed three percent (3 %) of the consideration paid by the occupant of such room; and WHEREAS, the City Council has found that the additional income which would become available through the establishment of a three percent (3 %) Hotel Occupancy tax is expressly needed for the purposes set forth in Section 3c of Article 1269) -4.1 and that expenditures of such a three percent (37) tax would be in the best interest of the total community: NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI, TEXAS: - SECTION 1. Definitions. As herein employed, the following words, terms and phrases are defined as follows: A. Hotel: Shall mean any building or buildings in which the public may, for a consideration, obtain sleeping accommodations. The term shall in- clude hotels, motels, tourist homes, houses, or courts, lodging houses, inns, rooming houses, or other buildings where rooms are furnished for a consider- ation, but "hotel" shall not be defined so as to include hospitals, sanitar- iums, or nursing homes. B. 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. C. 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 posses- sion extends for a period of less than thirty (30) days. 11025 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. Tax Assessor and Collector: Shall mean the Tax Assessor and Collector of the City of Corpus Christi. G. Monthly Period: Shall mean the regular calendar month 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 calen- dar year or preceding year. SECTION 2. Lew of Taxes: Rates: Exceptions. (a) There is hereby levied, for the purposes provided in Article 1269] -4.1 Vernon's Annotated Civil Statutes, 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 day, such tax to be equal to three percent (37) of the consideration 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 orgainized and operated exclusively for religious, charitable or educa- tion purposes, no part of the net earnings of which inures to the benefit of any 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 monthly period, every person required in Section 3 hereof to collect the tax imposed herein shall file a report with the Tax Assessor and Collector showing the consideration paid for all room or sleeping space occupancies in -2- the.preceding month, the amount of tax collected on such occupancies, and any other information as the Tax Assessor and Collector 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. SECTION 5. The Tax Assessor and Collector shall adopt such pro -, cedures, 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 Tax Assessor and Collector shall be permitted to have access to books and records during reasonable business hours as shall be necessary to enable the Tax Assessor and Collector to determine the correctness of any report filed as required by this ordinance, 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 Tax Assessor and 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, or if any such person shall violate any of the provisions of this ordinance, 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 Assessor and Collector the tax due, together with a penalty of five percent (5%) of the tax due for each thirty days that the same is not timely filed. SECTION 7. Ordinance No. 8948, passed and approved by the City Council on July 24, 1968, is .hereby repealed effective 12:00 midnight, August 31, 1972. SECTION 8. Effective date. This ordinance shall be and become effective on and after September 1, 1972 at 12:01 A.M. Occupancy of the night of August 31, 1972 wherein the bill for services rendered is paid -3- after 12:01 A.M„ September 1, 1972 shall be included under the provisions of this ordinance at the rate of three percent (37). Any occupancy occurring before August 31, 1972 or an occupancy on the night of August 31, 1972 if paid for prior to 12 :00 midnight shall be at the rate of two percent (27) as set forth in the above cited Ordinance No. 8948. SECTION 9. If for any reason any section, paragraph, subdivision, clause, phrase, word, or provision of this ordinance shall be held invalid or unconstitutional by final judgment of a court of competent jurisdiction it shall not affect any other section, paragraph, subdivision, clause, phrase, word, or provision of this ordinance, for it is the definite intent of this City Council that every section, paragraph, subdivision, clause, phrase, word, or provision hereof be given full force and effect for its purpose. SECTION 10. 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 11. The necessity to immediately put into effectthe taxes authorized herein creates a public emergency and imperative public necessity requiring the suspension of the Charter rule that no ordinance or resolution shall be passed finally on the date of its introduction and that such ordinance or resolution 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 August, 1972. ATTE , Ci Sec ety APPROVED: 7kDAX OF kUGUST, 1972: �i MAYOR pRo TE_P7 THE CITY OF CORPUS CHRISTI, TEXAS CORPUS CHRISTI, TEXAS DAY OF 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, I, 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, THE CITY OF CORPUS CHRISTI,. TEXAS THE CHARTER RULE WAS SUSPENDED BY THE FOLLOWING VOTE: RONNIE SIZEMORE ✓�. - CHARLES A. SON NIWELL ROBERTO BOSQUEZ, M.D. 0 REV. HAROLD T. BRANCH THOMAS V. GONZALES GABE LOZANO, SR. J. HOWARD STARK THE ABOVE ORDINANCE WAS PASSED BY THE FOLLOWING VOTE: RONN I E S 1 ZEMORE CHARLES A. BONNIWELL a . ROBERTO BOSQUEZ, M.D. 'REV. HAROLD T. BRANCH THOMAS V. GONZALES ' GAGE LOZANO, SR. J. HOWARD STARK �^_�-