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Home My WebLink About20002 ORD - 10/06/1987AN ORDINANCE AMENDING THE CITY CODE, CHAPTER 17, FINANCE AND TAXATION, BY AMENDING SECTIONS 17-38, SAME - REPORTS, 17-39, SAME - PROCEDURES, AND 17-40, SAME - PENALTIES, TO PROVIDE FOR MONTHLY REPORTS AND COLLECTIONS, DELETING THE REFERENCES TO "TAX ASSESSOR AND COLLECTOR," DESIGNATING THE "FINANCE DEPARTMENT" IN LIEU THEREOF, MODIFYING THE PENALTY PROVISIONS AND ADDING SECTIONS 17-41 AND 17-42 REGARDING PENALTIES, INTEREST AND CRIMINAL PENALTY ON ROOM OCCUPANCY TAX; PROVIDING FOR SEVERANCE; AND PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI, TEXAS: SECTION 1. That the City Code, Chapter 17, Finance and Taxation, is hereby amended by amending Section 17-38, Same - reports, 17-39, Same - procedures, and 17-40, Same - penalties, to read as follows: Sec. 17-38. Room occupancy tax - reports. On or before the last day of the month following each monthly period, every person required in Section 17-37 hereof to collect the tax imposed herein shall file a report with the Finance Department showing the consideration paid for all room or sleeping space occupancies in the preceding month, the amount of tax collected on such occupancies, number of room nights available during the reporting period, number of room nights rented during the reporting period, and any other information as the Finance Department 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, provided that a 1 percent discount may be retained for payment within the initial thirty day period. 06P.030.01 Sec. 17-39. Room occupancy tax - procedures. The Finance Department shall adopt 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 a 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 Finance Department shall be,permitted to have access to books and records of the taxpayer during reasonable business hours as shall be necessary to enable the Finance Department to determine the correctness of any report filed under Section 17-38, and to determine the correctness of the amount due under the provisions of this 20002 MICROFILMED ordinance, or to determine whether or not a report should have been filed and the amount, if necessary, of taxes due. Sec. 17-40. Room occupancy tax - penalties. (a) If the person who is required to pay the tax imposed by Secs. 17-35 through 17-39 fails to collect such tax, file a report, or does not pay the tax when it is due, the person shall pay to the city a penalty of five (5%) percent of the amount due. (b) If the person who is required to pay the tax to the Finance Department does not file a report or pay the tax within thirty (30) days after it is due, the person shall pay to the city a penalty of an additional five (5%) percent of the amount of tax due. (c) The minimum penalty under this section is $1.00. SECTION 2. That the City Code, Chapter 17, Finance and Taxation, is hereby amended by adding Section 17-41, Room occupancy tax - interest, and Section 17-42, Room occupancy tax - criminal penalty, to read as follows: Sec. 17-41. Room occupancy tax - interest Any tax imposed by Secs. 17-35 through 17-39 which remains unpaid sixty-one (61) days after the day due accrues interest at ten (10%) percent per annum from that day to the date of payment. Sec. 17-42. Room occupancy tax - criminal penalty. (a) A person commits an offense if the person fails to file a report with the Finance Department, collect a tax for the city, or pay a tax to the Finance Department as the person is required to do by Secs. 17-35 through 17-39, or fails to follow any procedure, rule, or regulation promulgated by authority of Sec. 17-39. (b) An offense under this section is a misdemeanor punishable by fine as provided in Sec. 1-6 of the Corpus Christi City Code. SECTION 3. 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 4. Publication shall be made one time in a newspaper of general circulation in the city, in accordance with Article II, Section 14(g) of the City Charter, and this ordinance shall become effective October 1, 1987. 06P.030.01 That the foregoing ordinance was read forhe first time and passed to its second reading on this the 6W— day of 7 , 19 A "/ , by the following vote: Betty N. Turner David Berlanga, Sr. Leo Guerrero Frank Mendez That the foregoing ordinance was read third reading on this the (1' day following vote: Betty N. Turner David Berlanga, Leo Guerrero Frank Mendez That the foregoing ordin ce w s re d this the /p day of L/ Betty N. Turner David Berlanga, Sr. Leo Guerrero Frank Mendez Clif Moss Bill Pruet Mary Rhodes Mary Pat Slavik Linda Strong for Vie second time of 9 ple ) Q(Qh� Clif Moss Bill Pruet Mary Rhodes Mary Pat Slavik Linda Strong and passe,d to its 199,"7 by the for tIlp third time and passed finally on , 19K , by the following vote: Clif Moss Bill Pruet Mary Rhodes Mary Pat Slavik Linda Strong PASSED AND APPROVED, this the AA day of ATTEST: City Secretary APPROVED: 2 21„0AY OF jr AoorAt'" City Attorney 99.044.01 , 19p (x c,Cv-4ar , 19 2. MOOR THE CITY OF CORPUS CHRISTI, TEXAS 20002 STATE OF TEXAS, lgs. County of Nueces. PUBLISHER'S AFFIDAVIT Ad#66353 City of C C. • Before me, the undersigfiy7ned, a Notary Public, this day personally came +? %'.ti► /Who being first duly sworn, according to law, says that he is the Senior Accounting Clerk of the Corpus Christi Caller and The Corpus Christi Times, Daily Newspapers published at Corpus Christi, Texas, in said County and State, and that the publication of NOTICE OF PASSAGEO ORPINANtr ,._#20.QQ2 MEDIATE .THE. .. CITY..CQ12E.._CHAPTE11.17 of which the annexed is a true copy, was published in.Eorgus-•Christ:3,-•F&1ler=T'iemee 12 October 87 day on the._..._.._ day of 19......., and once each thereafter for one one consecutive one $__42.55 Times. Deanne D. Palmer Subscribed and sworn to before me this. .16th day of.0ctober G Notary Ptfblic, Nueces County, Texas Eugeina S. Cortez 6.30.89 19 NOTICE OF PASSAGE OF ORDINANCE 820,002 AMENDING THE CITY CODE, CHAPTER 17, FINANCE AND TAXATION, BY AMENDING SECTIONS 17-38, SAME - REPORTS, 17-39, SAME -; PROCEDURES, ANO 17-40, SAME - PENALTIES, TO PRO- VIDE FOR NONTHLY REPORTS AND COLLEC- TIONS, DELETING THE REFERENCES TO "TAX AS- SESSOR AND COLLECTOR,' 1 DESIGNATING THE 'FINANCE DEPARTMENT- IN LIEU THEREOF, MODIFYING THE PENALTY PROVISIONS AND ADDING SECTIONS 17-41 AND 17.42 REGARDING PEN- ALTIES, INTEREST AND - CRIMINAL PENALTY ON ROOM OCCUPANCY TAX, PROVIDING FOR SEVER- ANCE- AND PROVIDING FOR PUBLICATION AND AN EF- FECTIVE DATE. Was passed and approved j by the City Council of the City 1 of Corpus Christi, Texas on the 6th day of October, 1987 ; The full text of said ordinance 4 is available to the public in the Office of the City Secretary /s/ Armando Chapa City Secretary City of Corpus Christi