HomeMy WebLinkAboutC2008-424 - 7/22/2008 - ApprovedPage 1 of 11
AGREEMENT BETWEEN THE CITY OF CORPUS CHRISTI AND
SOUTH TEXAS INSTITUTE FOR THE ARTS ("RECIPIENT")
(HOTEL OCCUPANCY TAX REVENUE
RECIPIENT AGREEMENT)
The State of Texas
County of Nueces
KNOW ALL BY THESE PRESENTS:
This Hotel Occupancy Tax Revenue Recipient Agreement ("Agreement") is made and
entered into by and between the City of Corpus Christi, a Texas home-rule municipal
corporation ("City"), acting through its duly authorized City Manager or his designee
("City Manager"), and Art Museum of South Texas operated by South Texas Institute
for the Arts ("Recipient'), a Texas non-profit corporation, qualified as a 501(c)(3)
organization under 26 U.S.C. Section 501(c)(3).
Whereas, the City has allocated 340 600 in Hotel Occupancy Tax revenue ("Grant
funds") to enable Recipient to perform those activities described in Exhibit "A"
("Activities"), a copy of which is attached to this Agreement and incorporated by
reference;
Whereas, City desires to encourage and fund activities that promote the arts and in
doing so serve to promote tourism and the convention and hotel industry within the City
of Corpus Christi, in accordance with Chapter 351 of the Texas Tax Code;
Whereas Recipient desires to provide those activities that promote the arts, and in
doing so serve to promote tourism and the convention and hotel industry within the City
of Corpus Christi, as the sole or contributory producer of the activities described in
Exhibit "A" ("Activities");
Whereas, City has determined that there exists a genuine need for Recipient's Arts
program in the City of Corpus Christi and wishes to encourage the production of
Recipient's Arts Program through the funding of these Activities;
Now, therefore, City and Recipient agree as follows:
I. Purpose. The City desires to expend funds from the City's Hotel Occupancy Tax
Revenue to fund activities produced by non-profit, community-oriented organizations,
cnarifi~auv thn_,--..-._Se-p~^graLnS~lat-promote lie-arks-and-in-doing~oalsapromote-teur+sm --
and the convention and hotel industry within the City of Corpus Christi.
II. Term. This agreement commences on the August 1, 2008 and terminates on the
July 31, 2009.
III. City's Duties. City agrees to pay Recipient $340,600 out of revenue from.the City
of Corpus C:hrict~~c u.,+o~ Occupancy Tax fund for use in accordance with Section IV
2008-424 ity be liable for an amount in excess of this grant amount.
07/22/08
Ord. 027776
So. Tx. Institute for the Arts mt-Art Museum of SouM Texas.doc
Page 2 of 11
IV. Recipient's Duties. In consideration for receipt of Grant funds, Recipient agrees
to perform those activities described in the attached and incorporated Exhibit "A". This
performance shall include those activities that are eligible for funding under Section
351.101(a)(4) of the Texas Tax Code and those activities that are ineligible for funding
under that section of the Texas Tax Code but are inherent in and essential to the
successful production of Recipient's Activities.
V. Eligible Activities. Use of grant funds by Recipient is limited to those activities
that, without exception, meet all three of the following requirements:
(A) the activities are described in the attached and incorporated Exhibit "A".
(B) the activities are in the categories of art that are eligible for funding as
described in Section 351.101(a)(3) and (4) of the Texas Tax Code, copy attached
as "Exhibit B".
(C) the activities promote both tourism and the convention and hotel industry
within the City of Corpus Christi.
VI. Promotion of Tourism and the Convention and Hotel Industry. Recipient must
actively promote tourism to the City and the City's hotel and convention industry as a
goal of Recipient's Activities. This may be accomplished by working to increase the
number of out-of-town program attendees through target promotion and by working with
the local Hotel-Motel and Condominium Associations.
VII. Completion Report. Recipient must submit to the City's Director of Management
and Budget ("Director") a completion report ("Report"), no later than thirty (30) days
following the termination of this Agreement. The Director, or his designee, shall review
this Report to verify whether the Grant funding provided to Recipient was spent in
accordance with the requirements in this Agreement. The Report must include the
following criteria:
(A) Written assurance to City that all Activities funded by the City served to
promote the arts in the community. This shall be evidenced by providing the City
with a written description of Recipient's marketing or advertising strategy.
(B) For all Activities funded by the City, Recipient must submit to the City a
written estimate of the number of Recipient's Arts program attendees that reside
outside the territorial limits of the City of Corpus Christi. This may be
billings or by listing the out-of-town mailing addresses gathered through the ticket
sales process.
(C) An estimate of the total Arts Program attendance.
(D) A statement of Recipient's Arts Program revenues and expenditures.
H:\LEG-DIR\Lisa\2008 BudgeP2000 Hotel Tax Recipient Agmt-Art Museum of Soulh Texas.doc
Page 3 of 11
VIII. Records Retention. Recipient must at all times during the term of this
Agreement, and for three years following the expiration of the Agreement, keep true,
accurate, complete, and auditable records. Recipient agrees to:
(A) at least annually make periodic reports to the City of its expenditures from the
Grant funds given under this agreement; and
(B make records of these expenditures available for review to the City.
IX. Disbursement of Funds. Recipient understands and agrees that payment by the
City of Grant funds under this Agreement is contingent upon Recipient's full
compliance with the requirements of this Agreement. Should Director determine within
five years from effective date of this Agreement that Recipient has failed to comply with
the requirements contained in this Agreement, the Agreement is subject to termination
in accordance with Section XVII, listed below, and all Grant funds must be repaid to the
City.
X. Unexpended funds. Upon termination of this Agreement, Recipient must promptly
refund to City any unexpended Grant funds.
XI. Advertising. Recipient must recognize the City of Corpus Christi as a contributor
on all advertisements and publications regarding Recipient's Arts Program. Recipient
must provide Director with a copy of all Recipient-sponsored advertising and promotion
materials regarding its Activities.
XII. Modifications and Waivers. No provision of this Agreement may be altered,
changed, modified, or waived.
XIII. Relationship between Parties. Nothing in this Agreement shall constitute a
partnership, joint venture, or principal-agent relationship between the parties.
XIV. Compliance with Laws. Recipient shall observe and obey all applicable laws,
ordinances, regulations and rules of the Federal, State, Country and City governments.
This Agreement is subject to applicable provisions of the City Charter and the City Code
of Ordinances.
XV. Non-discrimination. Recipient shall not discriminate, or permit discrimination
against any person or group of persons, as to employment or in the provision of
services, activities, and programs. Discrimination as it pertains to this section includes
discrimination on the basis of race. religion, national origin, sex, disabili or age, or in
any other manner that is prohibited by the laws of the United States or the State of
Texas. Director retains the right to take action deemed necessary by Director to
enforce this non-discrimination covenant. Violation of this provision will result in the
immediate termination of this Agreement.
XVI. Indemnity. To the extent allowed by Texas law, Recipient hereby
fully agrees to indemnify and hold harmless the City of Corpus
H:\LEG-DIR\Lisa\2008 Budget\2008 Hotel Tax Recipient Agmt-Art Museum of South Texas.tloc
Page 4 of 11
Christi, its officers, employees, representatives, licensees, and
invitees ("indemnitees") against any and all liability, damage, loss,
claims, demands, and actions of any nature due to personal injuries
including, but not limited to, workers' compensation and death
claims, or any property loss or damage of any kind, that arises out of
or is in any manner connected with, caused by, either proximately or
remotely, wholly or in part, or claimed to have arisen out of, been
connected with, or have been caused by, any actor omission,
negligence, or misconduct on the part of Indemnitees or Recipient, or
Recipient's agents, servants, employees, guests, contractors,
patrons, licensees, or invitees participating in or observing
Recipient's Activities. Recipient further agrees to indemnify and hold
harmless Indemnitees in any situation in which injury or damage
results from a violation by the Indemnitees or Recipient, or
Recipient's agents, servants, employees, guests, contractors,
patrons, licensees, or invitees, of any law, statute, ordinance, or
government order of any kind. Further, Recipient will indemnify and
hold harmless Indemnitees where injury or damage results or arises
out of the exercise or rights or performance of obligations created by
this Agreement.
These terms of indemnification are effective regardless of whether
said injuries or damages result from the sole negligence, contributory
negligence, or concurrent negligence of Indemnitees. Recipient must,
at its own expense, investigate all claims and demands, attend to their
final resolution either by settlement or otherwise, defend all actions
with counsel satisfactory to Indemnitees, and pay all costs and
expenses related to such actions on account of liability, damage,
loss, claims, demands, or actions, including attorney fees.
XVII. Termination.
(A) The City may terminate this Agreement for any of the following reasons:
~~~ The~'.ity-may-immediatelyterminate-the-Agreement-dua-to-any---
violation by Recipient of section XIV or XV of this agreement.
(2) The City may terminate this Agreement due to failure by the Recipient
to substantially perform the Activities described in Exhibit "A". Director
has the sole discretion to make the determination that Grant funds were
used for activities that did not fall within the permitted applications of tax
revenue under Section 351.101(a) of the Tax Code. The City may
H:\LEG-DIR\Lisa\200a Butlget\2006 Holel Taz Recipient Agmt-Art Museum of South Texas.doc
Page 5 of 11
terminate the Agreement upon thirty (30) days written notice, specifying
that the Director has determined that Grant funds were used for purposes
other than those allowed under Section 351.101(a) of the Tax Code, and
require Recipient to reimburse the City all Grant funds award. Should
Recipient and Director agree on a modification to the activities specified
in Exhibit "A" and execute a written modification in compliance with
Section XII of this Agreement, the City will not terminate the Agreement
due to Recipient's failure to adhere to the original, superseded contract
terms.
(3) The City may terminate this Agreement due to Recipient's use of
Grant funds to pay for activities other than those qualifying as Eligible
Activities under section V of this Agreement. Director has the sole
discretion to make the determination that Grant funds were used for
activities other than those qualifying as Eligible Activities. The City may
terminate the Agreement upon fourteen (14) days written notice, and
require Recipient to reimburse the City all Grant funds awarded.
(B) Recipient may terminate this Agreement without cause upon thirty (30) days
written notice to City. If Recipient chooses to terminate the Agreement,
Recipient must repay all Grant funds awarded, whether those funds were
expended on Eligible Activities or not.
XVIII. Severability. If any term or provision of this Agreement or its application to a
person or circumstance is determined to be illegal, unenforceable or invalid, the
remainder of this Agreement will not be affected by that illegality, unenforceability, or
invalidity. To the extent possible, similar legal, valid, and enforceable terms will
automatically be substituted for those that are found to be illegal, invalid, and
unenforceable.
XIX. Force Majeure. With respect to any duties, obligations, or covenants (but not
including the Completion Report required by Section Vll) to be performed, or
consideration to be provided to either party during the term of this Agreement, the party
so obligated shall, in no event, be liable for failure to perform when prevented from
doing so by any cause beyond the reasonable control of that party including, without
limitation: strike, lockout, breakdown, accident, order or regulation of any governmental
authority, failure of supply, inability, by the exercise of reasonable diligence, to obtain
supplies, parts or employees necessary to perform services, or because of war, natural
disaster, or other emergency. The time when that duty, obligation, or covenant must be
'o<,,;,asrbe~ravided wilFbe~ctended~ora-period-oftim
equivalent to the delay due to the cause beyond the control of the party obligated.
XX. Notices. All notices, demands, requests, or replies ("communications") provided
for or permitted under this Agreement by either party must be in writing and must be
delivered by one of the following methods: (1) personal delivery; (2) deposit with the
United States Postal Service via certified or registered mail, return receipt requested,
postage prepaid; (3) prepaid telegram; (4) deposit with an overnight express delivery
H:1LEG-DIR\Lisa\2009 Budget\2008 Hotel Taz Recipient Agmt-Art Museum of South Texas.doc
Page 6 of 11
service, for which service has been prepaid; or (5) fax transmittal. Notice deposited with
the United States Postal Service in the manner described above will be deemed
effective two (2) business days after deposit with the United States Postal Service.
Notice by telegram or overnight express delivery service in the manner described above
will be deemed effective one (1) business day after transmission to the telegraph
company or overnight express carrier. Notice by fax will be deemed received upon
transmission with proof of delivery to the receiving party. All communications must be
made to:
If to City:
City of Corpus Christi
Director, Parks & Recreation
P. O. Box 9277
Corpus Christi, TX 78469-9277
(361)880-3461
If to Recipient:
Art Museum of South Texas oaerated by
South Texas Institute for the Arts
1902 N. Shoreline
Corpus Christi, Texas 78401
Either party may change the address to which notice is sent by providing notice as
described above. Recipient must notify City of an address change within thirty (30)
days after Recipient's address has changed.
XXI. Waivers. The failure of either party to complain of any act or omission on the part
of the other party, no matter how long the same may continue, will not be deemed a
waiver by said party of any of its rights as enumerated in this Agreement. No waiver of
any covenant or condition or breach of any covenant or condition of this Agreement by
either party at any time, express or implied, will be taken to constitute a waiver of any
subsequent breach of the covenant or condition. Notwithstanding any indulgence of
any breach by the Recipient of the provisions of this Agreement, it is expressly
understood that the City may at any time avail itself of its remedies under this
default.
XXII. Entirety. This Agreement and all exhibits attached constitute the entire and sole
agreement between the parties regarding the subject matter described in this
Agreement. No other written documents or oral representations will have any force or
effect on the subject matter of this Agreement.,
H:\LEG-DIR\Lisa\2008 Budget\2008 Hotel Tax Recipient Agmt-AA Museum of South Texas.tloc
Page 7 of 11
XXIII. Captions. The captions contained in this Agreement are not a part of this
Agreement and do not in any way affect or alter the terms of this Agreement.
XXIV. Assignment. This Agreement may not be, in whole or in part, assigned or
transferred directly or indirectly without prior written consent of City.
Ex ted in du licate, each of which will be considered an original, on the ~ day
of , 2008.
ATTEST:
Armando Chapa, City Secr tary
APPROVED: -~?~ ~ ~ , 2008
~~ ~~
Lisa Aguilar
Assistant City Attorney
For City Attorney
FOR RECIPIENT
~..~'
Presi
STATE OF TEXAS
COUNTY OF NUECES
CIT~GOF CORPUS C//HRISTI
f~i
anager
dT COUNCIL
~b .
This instrument was acknowledged before me on No ~EMber Zo , 2008, by
~ ose~h ~ 5 ~h enK ,President, South Texas Institute for the Arts, a Texas non-
profit corporation, qualified as a 501(c)(3) organization under 26 U.S.C. Section
501(c)(3), on behalf of the corporation.
\\\o\d°"...~ I R, ..,,u„~~ ,
,1 ~. ~.... ..?
Iyrzam'. R- ~o-r.-+'.r¢~ `~~.• ~PRyp.~9
~':
Printed Name ~ :`r° ~~':~
_ f m
T O ;N
Commission Expires a3 0l~ 2o1a- :, ~F 5 ::
n'•.Fl OF TE'FP -.
H:\LEG-DIR\Lisa\2gga Butlget12009 Hotel Tax Recipient Agmt-Art Museum of South Tezas.tloc
Page 8 of 11
EXHIBIT A
Description of Recipient's Activities
H:1LEG-DIR\Lisa1200a Butlgel\2008 Hotel Tax Recipient Agmt-Art Museum of South Texas.tloc
OFFICE OF
MANAGEMENT AND BUDGET
ZD~ I~flfl 31 P~1 4 21
m
m v c c = y„S £
~p ~ 'v •c
£a3 m'3 ~i 'u `mU m
w ,~ £ E ~ ~ w ~~ ~ E
E~~ ~m'm °m m O°.2 ~c E
•° W ~ a N '~ Tn ~C C_ Q~~
w~ m~ 2~ ~ m' C
m~~ 9~ ~~ »~~E _
2~~ 8~ a~' ~mm~c 2~
o~c mppp~$ $~~~ 8E
mac n~ w~ rE~~ `~~
~•c L we Q$mc ~E
~89 pp~ O~ G cm m
~O~ T~ ~ W S ~.~ r ~~
tRg,'~ Wig' m~ ~~E~ ~~~
~8 =s::
ow c msao g' gS
iri w 95 „c ~ $ 3 a
my~ ° ~ ~ m Zf ~ c A m Q~ m ~~m0 ~ $ cm
•~ C~ C mYY~~~i m C1 W~ j~ w N
rm°~~~mBycY£Em~ mU
mc~' ~cYa ~a c~.m m w~
£ g ~ ~ c , yyqpp ~ c , v~ ~ c ~ ~ E c ~ o
tm~~rQ 3;~U id Eu'. m o ~a$'y
O~~j.: N ri m y
Orow~ aY6
m
m~ `o~ ~E'
;;QQ m w a ,~°
§`oU~Q~ra mom..
~?~~?~ O ~~ m~p~
qwq~ m ~~ L G L~~ 4j
S y Q c~ w~ ~ m~
~~E~~g~~,s.~g
o c a U ~~ m
~~x~ e~,~g 8 g~
c~U~ U y-moA
~~c ~5~i.~mL~
Q~I _ ~ ~ ~ m E ~ y ffi
~3~3 WW 08~g~
~3@~~g~€~g~.~
~z52~~m.g~Tn~14
~.s m W ~ p~> > O w
FbF E o
m`~Qm~~~~O~~q~
gg..~~rgg R
35g^c U~S+ta y$ya0~fr,~~
A °c =~yyl c e q$ gg a
mt p; m$ w~ 3 gw
JmJm((CL' m a c
C Cp!` LL C N C~ 9 w t D
F°'i~ EFL- ~-ma 8 ~o. vEEUtS
~.
•
0
N
O y
m ~,@
~C c
F~U t
m oast x
;a cU xpU
a ~p m w E
W ,Ti_yi o ~
~dUa[g o
i
N
~~ . .
~
S£
ro i ~.
~ ~ $
S F
LL
y
a ~
l~. m
k Y
'~
F ~,
~ E N
V ~ u o
~~ ~ ~ g
V
a
L
m4~
a
~ a
~ ++
a c
3
~
8
`
W
~ O s
W w v
~
O o
G pp
V
O
~~
~ ~
aro ~
w 5
n
E
~
c
C
y
VI
A w
'O
T
ww pv
~
~' W
a
p
'p N
~" {a
~ m T
F
~ 8~ LL ~ ~ 3
~
LL C W p w d
9
O ~ ~
g O
OF ~ ~ e g
'LS
J ~ ~ p ~' c
m
O
T
p ~
~ W .ci S S
` 'S
`
,
Q ~
,2 w
~ yLL,
~ E o o
2
2
i~
~ A C c w a
w C
~ w "p
O
~
W
~ ~ Z Z
v
{i M.. j w
~ y' ~~+'F..
C wQ
~~ D
D'•C~~
C p
~
=
((~llf~~ T
F ~
'.' 1' ~
O
~
X ~ ~ m ~ C
y ~
.~ p` cy E $
~o
~~
° ~S~$ o ~ E
~a
a ~~
w
~. ~
~
Wg
~~ ~~
='
~
~+w
ot'v D "E8~°
~ n~ $~~
~.
.
~mo3~
~
... r
~m~$Z,~$
~
8 E
~
~4 c~~~
~6~cn c $'~ ~ S2 w .~ r
~mc bii gj
E-~mt'E°v
°
W
~ '
c
~
~8«
O
w
~c m ~ E
mm'$m
`
"~
i5 m
m~'~~
^L~ oEo~~a$S
m e
m
w tLi ~ U~~ y
C m m$~ A N.
n C w~ V w
°''° w ~
cw o
o
f ~ O .i w~ L~ L
~i m E C'~ --
w
mm
w
m~ C p C y y D w O~ O O ~p~ pw C
^
c
may, c~2'a o~
c
~' ~ oX
Em~Si ~~~FFii$
> j
w
U ~
~ w'° a~ o' ~'
L
w a
a
m ~ ~,~'u '$ 9 ~
~N .f
~!"A ~~GO)w C_
N~OL~C W~
Uci C
~~~~w`~`~E Nss~~~y wmc
E'~~m.~'OE
°
N ~ m
Z'~H' '9°
m
mm
~ c'a'm ~`E
vfa v
c
wwv)w~a8~ wiii~~~°w3ow8
8
O
w
w 0
n
m~
T ^
~ «
~ $~
m
I Vi d U
~~
~U
' Sc
a ~
~~
C
~ ~
'~ C
,2 3 r
c
~ o
~ og
xw
QQ
a
~ $ ° ~ ° cw E
~
~' w w ~
~ ~
C
0
~ ~ T
m ~.
~Q j~~g w 9
~"',Fl~~a$
0
t ~'8 °~~c m
m~ m c L~ c
cL E•-gig E
~v~
3E a
~
E
c
E
~~yaE
+
qo g
f
=c
E
'w~ a
Q
&n
p ~~Q
{'o ~'E Y.w.~ 5e
w G V1 ` Y
aww~2~~
w O ~ ~ ~
Q
0
O)
5c~'E w w w
ma E'k~E_ $
Fwc
C
U
a
a
5
0
n
~ m
1
O
V
t
1O
mm~c~y~~a v uS ~'
o'w~2Qaom
~
`~xa~E w
~ yW
~~
£
m
~ w p
w,
o ~
~
~ o U
€S
~
~m~ v E2
~
p
v
y. r0 '-9 T c
w ~Y
~ N H V l0 ~ 0)~ ~ ~ V w
~
m~U N~~L jL N p
T ~y
~
~ y
y 8o'E 00 mD ~ ~ ~
S~
w N
w°~ 8~ E m .8
U O w r y ~
~ H W
u
u
u
ro
N
E
a ~ a
~ s
e ~` ,~ a v
s °~~ wy<os b
.,y r°. ~ ~ C .~ ~ E T $
~~o ~~~~
&.
e ~"~_ °$a ~~p
O ~ ~ W 'O ~ ~~ T.S
~'~ ~ ~
~~. ~s~ ~~n~a~~~€
Y~~q~y. Ny ~~~~~~W
E .~ .9 ~~ is ~ a
V ~ i ~ gg.,O ~ O
m'9 ~ ~ ,~ ~ .~ c 3~ 6 ~ u
$~ 5 ~ $~ri 59 A$
a'e yea 3. EFL
~A ~~~~ ~~~~~p~~
S w ~ =' $ o X y g~g ~~ II u
°~o QTY. o..g.s ~#E€Q{
.. 6H Ot~ F`QtiU »'SC
C
~~~~ gn
~~a~ ~"z
V °~ O C~ W
~~~~ ~~
bs
~~~~ ~~
S W
~~ ~~
gm
g $ ~
~'~w .5
~~~~ "~
° __
U
~~~. $ C
.~ .~ ~ a
~~$ ~ ~.g
I?~ E a. ~~ E
~m~~ ~~3
~qg~~ ~$W
~~_:
E~a.~y Qo~
~~o'» ~~U
O
C
W
C
O
~
C
8 p
N
C
O »
t
E_
~' m
0 c0
a
~
~~
o
~t~ 9s
0
~~.9~ ~
9
n~ 6 ~
.J. 6 O~. ~
w~ ~~ s
o .~ ~
~~~§° SE
w
~s~~u ;$
~° '°2
s,p~~~ ~'e
s 3~
:~s~~~ ~
s ri ^ 's .~ 'i
oF~~ c
b w
~~~.~~ ~~
u.5~E° a~
s ~:_ s_
~~"~~ ~
9~~$s ~~m
~$~~ ~i e
H 'eo
U~ ~ ~ E F` ~a~
6 V
o
a A
~ s
u ~
~ r
u
~ Y SI y
= C J1
b ,~
~ 4
b
E~ v
~. a
v
$ M
€
m N
~ ~ y
pp Sa
~ L
y3~ T
t
= 3
m_
rna
U
C
m
m
m
~W
~~
N
m
a
m
a N „~
~~
3~
S~
$3
~s~
z~~=
O Py ~~
as 3
~~~~
y ~ E ,s
QC~s,, 5
y o ~~
D6 v
a ~~
;a
0
~~~ E
~F ~ u .a 'J SqS T
~ ~ °a'Q
3Y ~ .~~ ~W ap,5 m~.
~, c ~+°a_ b~ Sa,P a~5
m 6- w~ 0.w1 ~.
6 ~ ~i ~ ° ~ O
4 u, v. U._
~a _~~ ~yy ,9 is ~ y
m~~ o~Td .5 u~ °; ~'~3
w p s N~«'y^ e
$ ~c~&k as = ~°_~
•O ~ iS ~j O ~ u G ^O, ~ m W '$
3~ 8,E°® ° ° ~ 4~ y
a~ Sa~~ 9 'm~~g~w
~b~ $,8$ ~~ g ~ 9~v> ~~
9 .. A
a~ ~
~~ ~~~~e~~ ~~~ey~~~
y: ma .S° 4
m
i?5 4$w o~'~u3kE ~~~~.L'g~
.~...a~...s ~7b ~ 2~ uEz$
a~a~~Em$
0
d
G 'Oq ° Q'y
y m
~.x ~~~~E~~R1
a ~'~wA 7{~lS,
g e 2 ~ ° a
,a_1{~yra.w.s
g~~~~~°.~~~
~$ ~ =~s ~~~~~
~Qg° y E.a..'.p ~,~mei'
~S ~,~A~~v.E~
b~~~~$o~~•~
~4~~~~0~~~~
~€ T~~~
Eo~9~°$;~~~
cY1 ~< 9F~: u
E'u ~ e ou'a
OE~~~ 6~'8 °~.5 P~
VV8 Ay nmm~n°~,5
'm ~ C c _
wc~ ~ Em ? t`o E
q~+~Y~yp ~y@y C8 vw ~ ~ JmC m ~2
~t ~ .4 ~ m N €'g 2 V 'n ~ ~ ~ ~ ii
~~~QQ egggg$ ~V ~~j ~ ig ° ~a ~ ~ n~ ~ a c~~y~
~fiy 3 ~ ,~ ~ .~ cp t g '6 Q ~ ~ w ._~ ~ ~ 5g
p ~ ~ _ S-O IE m a 2` d r6 ~ ~ E' ~ E Ti ~ 6
3 ga~' $5 r ~ 'w ~c ~ c Qs $ m ~ E•~4 g~
a nW~ ~a a S m cc c F ~ c v w e.S o
m iR °+ S ~ 8 LL b t i0 ~i 4 ~ 8 ~ m 8 `m $ ~ ~ c w
a E u $ ~ o,
3 (gip m>c ,ym W ~c '~`Ln m m_u a ~ c °~~ ~ ~ 4° 8~, ° m
JC~ ~S n ~~ a y ~~ q@g~ m ~'tl
a ww Y N tE ~ ~ $m o ~ ~ ~~n n ~ ~'4~~
~ ~,E~OU' o w m € ~ a E ~ ~ ~g aam y~~ t~ ~ S 5p~~o
EE ~ o ~ i
w lg nW~ §in .0 w ~ m° ~ a oc e$ ~ ~ e p 3
~ lac ~ ~ .wm `~,~ a S _ ~c ~.~, '9 ~~~ R 1°_ .°. 'a ?~ ~=
w w w'~ O m "' - .a ~ ~ p {L C C C C $ q~ .~ °° ~ y Og ~ y
h m~€8cw ~~3 ~~ m e o ~0.4 ~~ E w a° g C °~3B
a f~. mE °8~ m~ m~ ~L~ c ~$-U' m F c w ,~aNCE
~y °'~- F ~~° 5tf c U U E ~ o mov H
p q 8 6 c c w ~ 0 4
Y Q S ~ dm O
4j ~~ N ~ ~ C~ U r w O m y ~ q~ -'
a ~, m G Q ° ~ s ~ e c c .S ,° i ~ c E w ~ E e
g Q m
E~~~~' ~i'm ~.~ ~ _~~ a ~LL a ~~ m ~8_c ~ ~ m sc. 9~b~$
T ~ ,°
c r
a~ wE ~ ~>U ~3 ~ ~~ r u~ ~,n m ~ c$ w e <°~
r ~~ °e ~ .~ C4 K o a E ~ ~'v d K U J O~ d ~( ° ~ tLL O 5~ '~ yy e
~wwY `G ImH p, S~w
~E 3 ~ • • • a'-y ja
N
ri Qa$3
3
0
0
~ '6
a
E~~
0
T
i
z
~~
S~
$~
5~
mm
e
~~~N _~~o
?.o C
!B~
repgvW
ewqul
Y(I
e6elS UeO
bluNUd zeyo0 euua0
1RU3 WeOlyd
ld
uePMlnd yuPgep eW%WV4e1W
nP3 NPtlNPIWnO xe 9e6eyl~gemO eo tl I
W
~ o
~ lj
1
m
m
veeavul EuppdNnS Wa &yu
vyy v41
~^l eV4Veel eney Wno6
YeNO UOpezlw@~p
61Ltl 3N1 tlOd 31N/I1BNI fitl1131 X100B
"~ S Q
`~6~~~~Sfr s~~•98~~ 8~~9~pP.a
~o~w~~ a~ .~~~'~g ~~~~~ ar~~~
~ e._
°°" a-has ~ 9~~'°.
~~,~~QQ~o~ ~~~~~~g~ga ~~_6.g o~'~8r~
'gc ~a ~ytl Kg~~+ $~.~v ty cad` E g~~~~~~°a 9~8p
~'•~ ~~"~' ~6v.~=p •8_~~~i!~ {yT~'o~~txf ._8fL?m°~ ~
~ ~'g ~+ .'r:1 n1C V C F'~ .g ^C y+ ~ U G W Y N
88 ~>Wg I
~ ~ S s3~ ~ g ~ Y ~ ~ ~ 0 9 3 ~ `~ ~ ~NN ~ }E+ ~ m ~
o.g C4~~~S ~t •~~~~'~.gB v.a~~~3 ?.SS~
o:L~9~~~ a§~~E~~r ~a~~~ ~c~N
9 ~ Y ri U Y •x5}~T~ C `J
S m y+~ c 8 ~ v. $.S ~ 3 A ~ .r 3¢
j~: ~'EU u ~yy~+ # .a .~.~G~y .g $ ~ " ~ ~3 ~y$3~i E' Y S
Q(J •9~ %L'tl.~~N.~X U.jpp N'p ~vy~'~5°P g,°
V T ry j}~ ~:i N V yyyn~~ O X ~Y FJ' m 0 yq~ 4; ~ C '_O .03
IJ 0~b y`~W~ u~'S .pgFJ~~ Opp i~y~j{ 6 C~eJ~
N y SZ i a Q ~. T pY yq'J ~`I 5 ~+'C^, C p W ~r' ~$
'`oA~u o '~'3 '~v my w~~q3~_~~~> $t4
_ ~~~
~
N
~`
-'
qqpp
p B
S
8
8
O~y NN'pOI
1IVV
x W O tO Y1
x
T .Q Qs
S,1 08 m1
1C91 10 pp p 8
8,Q OON Gp 8OSO OI
l0'TI'N W NW OY COON
Cl
~ 8 W ~O$
S YQj ~YY
~~'
~
a
a
^ N ^
N N W
SS
m(N`
bbb N N
~
pp yy
CCN.~
@a C
Q
N oog yWyn$QSI
7i3 a~rv ~$ .4. f~
N~, rtb SO
n Rm GG $$$$ppp pps~jpp $$gg$'oo
Cf ESNSNNWOOt~fNN ~`Qa{ Vq~ y~
N
~
l N b N
O
R
Iy
Q
d W
Y A
~~
0
e y ~'
m
N ~
~ ~ ~ $ a99
L ~ Z $ E
M Q .°-' ~ w
c~~
CC ~
,~g{
`a n~
~ ngg2S
~~
g
" $§j
° ~
~~°~Ymggc~i8 g g $ 4
~o SOS
i
~I~ n
l
N N l
^~ b N
W
N
m
Sq
O
_ € ~
m $ `i
d
gw
'~'mm N`8 ~ ~N WgY+~i ~i °tlba@m' 8
w~ € a l~ s €zs =W~
u~r$ ci5~ mw'u. wwaU c9 g OF
a
~a
U~
e w
~ ~• ~ ~
O U
~U_ ?
wLLBa e
Og ~'~ w
ZNUU ~
0
Q
Fj O
W
q O
C
~~s
~ c
~~~
c
~~~
U e
m
ffi
~E@
Um~
c~~
~~g
~~
~~
m~a
p4 c
~~
?~.6
~'E `m
a~g
Z
0o44geooo$o
poS°$$$$o°o
NH O oeoyo 0
$g °o
g $
S gS°o o
B
Sin
nomooS~mP'~°
°
o$°o
m
O
m
^^
NN1+10 ~
l
V
a p
y
ONmnVm~ B
Nhf
~~~ o
n
~e
NNOO~~NOYCpYIO b~-m
~wWIC ^
O
~i
~
q N
~~
O W S
V! ~
v
n ^ b
wi ryprypmmpp
pp
OY 0fOg0~0~
$°n R'iaa~nom
N P pp (~rye'{
~OtOO~~Ip
vi dmr
l~ O W N ~ ~^
m~
N N (pp(..~~
N ~11
K~
OR ~ ^^
ryry
qq ryry
r
N000~~gpn00
~p ~p
~ I~ Y~~ N~ nl m O m qq
yy
Nq~Om
y
~ W W N m
R
^ ~'`
O
~p
^ ~
Y W
~
pppp SSpp
O O O~ O g 0 N
ONO ~
O WO p pp
O O S O O
O O p8
O O p^^
N^
A m CI y' g O O g 0 0 0 O. pOp O O G N 1yp
OW .
mN
HNRTN 1+1 p
dlOVmnNWN YNjN
A y
q
wbN
O R'
y~
NnmON10N~ O'ON
R N ~ ~' GmNON
N O ~ 0 0
~~pp
Y
0 N
•O
m
i
N
W
Q
Of
O W
.~ ~ p
~ U ~ ,q w -
~i~ ~ ~ m~ ~ ~ ~$' a
~ U a o ~ p F@F. c
Em ~ 0 ~ y uE}Uq gLL w W W W ~ONN ~ ~ ~.. W
W~^ y ~~'~ ~ Ef 6~'~EE ~~W~ O ~~.~6c L~ LL Q5 ~2
zs L L$.J C LLJ~ m O (3 ~ ~a~W
~@C WpS ~ ~°y~"'~ ~~g~ ~ ~~~j Y qb~ m~o~ cE ~ me
a0 a° i~~`a~LL LLc~ -~"~sLLC~c3uc~i3~Qoa~ ~a°~r"n~,E$ ~a~~°~gE.$'L!}~ES~~~Y ~i
wF W ~LL~LLfO~=~N111LL WWIO- Z
t
E
L
C
2
a
c
~~
.t 8
~ E
°~
~ ~
a_g
~a
m ,~
m
{i N
'f1 ~
E o.
m.
m LX
m
m
E~
aw
,.___
~n
~ "~g~~`
w
m
E °$@ ~-o
m ~,Q c c'_ n
° 1P. Ta m
P~~r~LLA',gw~~.
Z,c m~~c cc g' ~~
L Y ml
.g~°°~aegW s
vSgmY~~fi_~n~5
@ ww m~ £
~0~~~~~~ gmai
~Cw~m~m~~L~
rah- ma o 8
c C
@ n
Y ~ ~ O m m
a
ot"a~€~`~~~
Wl4w°c '~c._l9~Df~Cm
qq~[ EmmS@ L9E mY!
Ct°@_S~S r~amac
ag~'~tm$°C~Wm
OI yC LC m~Q bLSq~C
m C ~ ti p~ ~~^SCmCmCmmsms^mCCCmjj(((((( CCmm~ U ~!
q O ~ ~ [ C C -
9C (Cp ~m W t y3~ m % T~ ° C1 C
p Xy~gZS'gG ~S~byN
°'Y 1Vw T°MMM~£~ c E
~%6`L _T~~m r
a tll f F' ~ J@ w m@ N U N
m
am
.Q~ «tt
~~~ 8mmg~
Smm wa~0y9~
£ _~YYY en g @ 7~Y w$~ ? c~
~ ilm ~$Y. C$C
~ ~ ~ m E .6 m
~e£ ~g n E
{{g~ '6g~r~~'~"E
~Xc w$~'S m~~~
~$ rimmtmr.~~
Om~
S ~ m ~ m as $ L~~+ ~ ~ ~ yo
m N m~ U 1 ~C c mT'YVi M
~_y~p ~ ~~
me N~oO Ew°. LLC
~gF ~sr~-m~~.€E
LL ~ p
D u~ N 8 s~ £$ m r' 9 g
8 ~ ;
°~g8 10m~~S~`
_= ~m$
p~ ~9 U9 ~' $~~L
L7 i7NVQavW°~¢~~~
~~
HO4 m m6`~~gC
~ ~ E ~ ° Ti ~ S ,y
E e $ y ~ $ m
c m
~c10 mE~
c-y ~~
W ~ 5 C ~'~ a.
~ 8 O ~ $ O ~ a
~U~ E@ Y~mO
BH~~@
X58 ~ ~~~@~2
w 8 gl c~ m y'j
~L$g a ¢'{pg~4 ~~.
Cc N w ~ ~ m mg Lw
C Z`$ ~ mF Ern
g c~ ',rYA 3 D w QEQ
c 4•e c 5 @m SAY
$ v ocoiE~m
~y~°c rn m'oeQLE
~ m = N ~ ~ " ry T
~O ~'° aTO~Pa~J
O~~QI°m S~.~Nmy~
n' °c _ w "' y~ m o g
~°-w~gm $E$~g°'°~mc
0~~~9 ~~~XEQ$
y~ym~g a~P L.~~J
~`s
U p
'L"L
~E
~;
~U
~ p T
a'S _
€~
~~ n
6
~£ Y
n
~ ~ ~
w p
~~ ~
~~ =
28ia
E~~
~~
4~ES
° m ~ m
m m m
a~~
7 m ~ a
g '" E m
'a~ ~ ~ wm dj o .~$c
m8~mg ~ ~s~~c~gE ~$ aim 55~~~ mET~~1~~~10m
~~,mg5 moo. ~~m~v.n ~m~ 8€ 25ca gm 'S rn~ ~~~
`o om 8 d,Q nF m~ T3~ -~$$ E$ N°m p$~m°?L'~'u~
m .~~~~ qE+~@ E a$W~O~o_ ~E°m~°~m~° oL .6~e 6E @Z@.n~~LS ~^P
E~°~ g g a~ $ n a~+ m~ c 8 gy~ F$ E V P c$ m =~ $~~ $~ m m'oc'
~~ encc o@8m~m° ~m c m ~ ~ cmE$ m ~8c
` cg~E€~~ o~Wmg ~y£ 5~ m.9~m 8~$ h8[g .po$ o~~cWg m
~~ E EYi g' .~ °E ~ ~wm n°c 'S" n~~ .$ b 'v~~E o~ap~~~
F"$E~ m `6' ~` ~'~~ ~ mm~gX~L
y '~ o m 85~ °€'~~'g ~.° vp~u'E m1G ~~9 g~ m@cmwm~m~
O y SgEf ~g ~ g. m_ m ~ ~ a ~ mL 3 ~ ~~ ~+a° P ?~a ~Wy ~~~m~ 'QL
HO E~~B ~.$ c~c ~~~~~~~m n~g8 ~°no ~~~ Em='~2o~~_$@
~'~ ~ m~m~ ~ ~ m@ 19mw"~w a,v drE ~~ ggS o gpmg~~^
d Ly _ _ E~..
H b u g °p~ @, S rt Q ~~ 'R ~~~ ~~ E arc y ~ w m ~ m 0 g m m w 5 0 ~ o
L' aa.. mm m L s C KffESS JJ~~
OQ OTC ~g @:~5 Olm~a~~~w @p ~~@ ~Cm~@ 6~~ ~~ma ~={$~`~m
FmF 6 m ~ ~~ 5 J 6c2 6m ~j "$1Ibb22 t0 c
d ~ E$6~£~ ~`m ~~ ~gE~,q4~ m:~~,~ oZ@@m @~ nc~„m,~m~~iT
y c~n~o ,8°08 E~$g og. S ~"~ g't`~ ;mac w"ot `aicr Em
~~ _°ciOC~e na~ no,~ m~TiE m o~ ~~E Q~4~ ~d ~°_#:oa S•°-m°nK
~O. °'moo p$c z,@~n ~~~+~or.gy9 `-'$:ina fbr "~ c~°n~ c~~~°cmc 4
Q 8>.~_~ @~m e~.-B~m~S ~cpwo o~ ~10~m ~cac~E~ @u
mmmo 8 g~H e5 $~~~ m8w~ ~~~_ ~~g~$ ~~m E~y~.~
{H EE..~m E ~ ~m g._m: ~v Qa m_ a. 8£~ ~ m°-~
5q@N~~~ aci0 oa$~cg5 ~c cw~m c$ 25 me°c .N- 'g m~i oZ.mn
o nL S" ° W'c m ~v~~'~g oho `oSg c E~ m~ m 19v E $3 m54'r°-o ~i
y@ $+gm ~a ar ars _~~~~c nm~m~g~g ~r~=j-' iScE' ~8c o~ ocm8S1T'o aEy
O m t? °o r c~ H~ a°$ m E m$ p 0 3 3~ g ~~ c ~i~ 8 °O ~ c" E c o 8c ~ m
ya a.~°y g04oEN cV~ m~'°cS O~co_'S t'8~ ~°~0 ~nn~m~$8 .c '~a°
m,'@-10 '~ ,p $8c cTac~~m~O m~~'$ 8oi $°~ j°3~E'"s wmE
f ~ Tm mmE mm~@'o~o8 c°' me n °'E~ yam e~~mo 2,E?c"
C 81-$ ~' ~m~EE €€E$ ~'n ~'~o €o~r m@c Og saw ".m~~
m~ n W~~ 2 m E L° ~ a p E ~m c 8 c° a ~'e ~ D d b m$ ~:g :f ~ m 8c ~ L`~ le d
LL O ,C E$' mmnNwa ~.ppm m~ c _ oNpC Lm3$~~ c9`m
Fw a'~~jn a'c °n FF-m$ONL°a$ F-V ~v'~i Q3 $ ()9mU6 N
~~n'>ng mU m2
I
ua
m
L O m
N ~~'D ~ YEw°•S
r N ~ m ~ ~ ~ O
r tc~ E m w
m
B ~3~ S• mm~~
m 2~m$ o. r6 U:jw
E ~_~tt E ~~C@C a <NN'ty~~~ yy
~mn D@ .O •' U' ~OIIO
mE$VS ~.~ ts~~$g
o v m • D g n~ g c
~`m~ ~~ v~~~=
~~p.~b~[f~0 °IE jai.~~~
'F V Ipm ~ ~ W ~ ~ 0
~S $B 1°• a$'o 'gm
pLEt UUmA~ L
«5~~~ q~.JN `~V~C~
c,~ t' Gl0 tli
E~ W~ 8 c m~~ E m~ Ei @
@ ~~O'° ~~~wm~EE'@(~i
~~mm ~~m=rggm~~
~' S2 ~g E ~ m ~'° ~ ~ 8~ y
eam@~ ncW m~ 3
~g~3.~~a omogmgma~f
nL ~ t ~ C TC
d 6 m T= 'm C S N A m a
o _ 0 0
V1p-n~~~~? m~ e~ov ~«D
_m m a
Y(a73Q~~~ QUgO YnQQ ~immmJ
E ~` E ~0~ c~
~~ m
m s ~ pm
~L OIC~ .~. Yja ~ m'pU
E ~ m g. ~
g 'u E•~U• ~ ~`g 5~mt
°m~mg= 3m $r« ~~
~ a.°~~fia@ @~ ~mc~c.
c v~~$ me
E mc_~~~~~p~ m~ma@oE~
@ 8~~9mE aS iye~ ~'~EU ~g
~ ~~a~~~ ~e~$~~'3~~8
c >, ~_ LL • • wa E ~ ~ @
° c m~E .SCN¢ LR' ° g ~~p~m6~m m
Y ty0 = L O 3 S C ~ m@ A wt..~ W C c m
m N S~ n. fQ c
$~Em~~ ~m E m•~~~~a ~.~~pW
W~~~.nLL~~~ a t~~~Q ~~¢~$
{ m c_
~~~mym+@v`~E@~ ~ ~,~^~9~E L~$~~g
f@ c' grand a
p _'-
n~~~LL~a ~a~ mED~"w~$@ @
~~~~LL~o~~~~ ~ ~q~~g=~~~~~~
aOE...., $ gc ao~as~amcYiBmc
1-'E aamC @~o ~ nc
r{ cx'm ~. ~cyo
e . e a a> c • im`m"`° {aqp~ S ~ .. iFQ' 9 ~->Yi Fc 1m ~ ~'~~-n 2rS Fqy
tlJ~-'_m-<ILLN~GOJ M~f73<QNH FN.a2Nm
0 ~Q
dr ~ c ~ u~ ~ ~ ~ o L E _ ~ ~ ~ FLm- @ m
_ '~
c~c m~ ° rw mmg~ '° ~~ t S ~ 5~ •
E ~ x •L Y m m
~~~E~ ~•m@ S~,m ~~m e m m E Emw~
°_ m ~ t=
ay ~ ~.~ ~ ~ ~ g g ~ g g~~g
m~5 @ E '8'3 tp L~ yo~~~~ g~ U.5 '- o Q c
gyy~a $'~~5~ Y$~~ ~'gm N,Tp\~0~ ~ Lf$Z$n~{p LaC @ cn'C~•
03 mcw ~c~@~ ~~~ ~~~m.¢m ~. ~ Em ~ 'S @ma
qc m~~^y .4Y ~ a 9 m,4 c2Y°_m E cc 5 8=
~ p m~ ~EE ~ S y S~ m a•, m m~ q W"gy~ $4° ot1 O B E n o °m ~ 8. ~ C c 3
m m
3- ~S'-4 •O a~ ~5 ~ c°~m«e n e ~' ~@ 8 mgac
. ~~~c~i,. •gm S 'S m~° m~~9E€ • c,~'~m ~-qy p, m'm~~
~cs~£~n~E ~~s BLL ~.$~t .~7mH °g ~~ ~ ~ p~~ ~~ 4 ~m~M
•mm°c?Sumi o •~ a;;;myyyyyymw ~xc~ nmt~ ~ '~ w~a p@` m Scar
n~~n @Ec m`w S. ~i@ ~`vm m ~v~4~$a~ m ~ W~ Eg @ °~€umim
~, ~ 3
m9m°c ~g< il5@~~'i~ a~E? E ~~E~n.~•~'e ~ E~&~~c a~ m mAmc
1
w
I
w
w
~°~~F''b3a CYYQWmAWf~e+ryEW9.~ '° c~ yy~~~°c ~ ~~~8~ ~~ m @ ~r
a~~~$~8 a~~.g`~O~$r'Sa~ ~ ~m~L~~~m~~ ~ c~glRy a o 3~@E
a y
mon a's I-. mo,C ~~.~ Sie ~• ~i~~ L• a co yqA m•.CmC
W m $ ~. C N m ~D C O E ~ ~ Y A L N m g C S m
E ~+~ > ~ m S' ,~ ~. a .m : ~ @ ~ r ~''m ~ '~ " n '~ ~ ~ g
q n~ gog $E sgg m ~E c c p o pU
`o ~.~~~.'(~o ~St'`m .~!?`$~~£..m ~ .&E'c~~@~$5ui e8c ~•~3 @~ m ~Y ~ia=E
a v m m ~ < ~c a n a'- a ui
6 ~t~' ~ Im~ cy ~U $'.~-~mym ,c. ands' o ~L3a~~ me ryKm~E~
~N7o @ oC m~.. ..°sa~ a Q ~-~nQ @g~ ~t~ p,4 6 Tnp ~O~
Mc =~tc ~"m cmcmm a`~S- o... gm Aa~i Ut rd a@ ° cVE`m m¢
•'-E c° • ~oum m c o~~~cYmc mco- o!' ,S@ c~c
~~~{'~.aya _~~@~ca r~a~ma~ge ~HeE~•a m~p F 1-~~mE o F ~• • •wm9e
?~ m q C_Q ct~9 TL og~ iT ma t`~'~UU rte. m.. ~~@a u .!'@'~c 2`pP~
I+a ~~2 ~RiS •aQ~`~Sa ~7i ~~ D $° ~'~ mu SgE aBe qq~~ cpAp~yre p a_ 3
<o~n'v WJ >f7 ~«m««~omJ (7~~<W(9FJ NS U' m<~n~ e~V' °0•~:2'
_-
~ __ ..
~~~ ~~
<<
$~~
° w
~~
~
~tY
r w
k
~~~ ~~
e~~a c~
a
v u
~ ~,
'°' ~` w
E'
2 m:
~~~ c
~E
w ~ ~ 8
~~ C p a
3 N
° ~ w
'P0 m P
C
a
J
a@8.
' U
w
~
es
m
a e
~
q
w ~ p
T(
Y U
m
@
r 5
.Y
~
y
~v n G
j
~E
as ~+ ~~
pp
G~$
Tam w
e~~ ~ E«
a @~
E
c ~ @ ~
~a
~ ~
~
Q~
m c
9pp
~ ,
LL
E~
b$
~ ~
y
~ C ~
(
~
L
d
~
~
~n~
aE S
Em
I
N
'Fm. L O`
'" 3 c ~~~ `o c m-o
r ~ ~ £ ~ ~ ~qq •P w~q~ P'y
mF P c ,~~3V $ yr@ 8 Yi ~_b~~paUS~i
m d
$ E o c E c a8~~3m~.€y5
@ cc '~ ~L ~ .J r J
d 6 L J C N q ~ C ~ ~ M C ~~ ~ ~
3. ona d a,=°°_~ m $~ ~ F m and °l~yp$aOm~
~t~ dt ~ d~y 'r't C' ~ m ~ ~ ~" ~ L$
a$ ;~ E ~m ~ ~ ~~~ a ~„ ~ ~~~~~~~~~g
$ me c @ w @ ma {R mm ~ E' $5 v~
~' ~~ 9 3 58c ~ r@ $ c~
o ~~~ ~ e~ ~ nE~cc w f~ ~ U o.~~`~w~~a
~x pd n~510 g' Jma o~ '~ ~m~s@ ~'m~@~N
'b 3m A._ o~a,~ io ~EE E gd J8 '~ ~
3c~ '~ ~ ~~~cJ 8~mo`@ ~ m~ C~ wN~~@~0€~SO ~d ~d w
y ~ g ~ $ ~ ~ C p~ W `~ O N ~ C pT L ~ ~ .~ ~ ~ ~. 3 ~a ~' ~ I
a~~~~ m~A W Wg 5~0~a ~ OC mC V,J~$ aCC~ ~~~~~P~~~
8 w m ~~ 4p l.~~a8 EvPi~Yf p ~ E C 8 pm yyg...l°~~~~m y~€ N
~o~mn~ ~@E~A ~7QF ~EJ~ E rP ~~~ U~ .c N~~.~.?+E~ffiM.:~
~3r J E 'R J J m°c c'~~ic~J ~y~p ~ ~~ 'F4 ~~~a~m~t E~--~
e~$, ~ d~o.m~fm~ .aoc~o!fp~~~ °S P e ~'a~ e~p~1p~'P'c~-~Ea
~~ u°.~Q Bc~~S~E dT m ¢F m'cg Q E7~ ~~ <@$~~gE~m~`tg~
3 ~ _ 5 _
°_5 °u~~c ~t@o ~o~~ ~.. ~°.o dr o~q@~ ~~ ~@~&~'~°25=P E
eY J C x ~a.. ~~@~@ ° J~m~m Ea ~~nc~c Q1°-" me ~PmE~L°oct
>~w ~ ~~~iJw~-y €-v aaa ;q ~-1RS>g m. c~~8c cm~3
«w~ mf7 <<<~Lmu ~aJii ;QoR wo m~ $c.c mt v'> ~~=
f7<6 ~2~ O(7 'vQ~~ '~~8 n. 9j P4- r3o $
°' ~ m~~3 5rn£m'S w5
Page 9 of 11
EXHIBIT B
Texas Tax Code
§ 351.101. USE OF TAX REVENUE.
a) Revenue from the municipal hotel occupancy tax may be used only to promote
tourism and the convention and hotel industry, and that use is limited to the following:
(1) the acquisition of sites for and the construction, improvement,
enlarging, equipping, repairing, operation, and maintenance of convention center
facilities or visitor information centers, or both;
(2) the furnishing of facilities, personnel, and materials for the
registration of convention delegates or registrants;
(3) advertising and conducting solicitations and promotional programs
to attract tourists and convention delegates or registrants to the municipality or its
vicinity;
(4) the encouragement, promotion, improvement, and application of
the arts, including instrumental and vocal music, dance, drama, folk art, creative writing,
architecture, design and allied fields, painting, sculpture, photography, graphic and craft
arts, motion pictures, radio, television, tape and sound recording, and other arts related
to the presentation, perforrnance, execution, and exhibition of these major art forms;
(5) historical restoration and preservation projects or activities or
advertising and conducting solicitations and promotional programs to encourage tourists
and convention delegates to visit preserved historic sites or museums:
(A) at or in the immediate vicinity of convention center
facilities or visitor information centers; or
(B) located elsewhere in the municipality or its vicinity that
would be frequented by tourists and convention delegates;
(6) for a municipality located in a county with a population of one
million or less, expenses, including promotion expenses, directly related to a sporting
event in which the majority of participants are tourists who substantially increase
economic activity at hotels and motels within the municipality or its vicinity; and
(7) subject to Section 351.1076, the promotion of tourism by the
enhancement and upgrading of existing sports facilities or fields, including facilities or
fields for baseball, softball, soccer, and flag football, if:
(A) the municipality owns the facilities or fields;
(B) the municipality:
(i) has a population of 80,000 or more and
is Inr~4orl in ~ rnt in4v 4h~4 haS-a-p9pUlatl9n-Of 35~-80~_9r~ a~SS-9r
(ii) has a population of at least 65,000 but
not more than 70,000 and is located in a county that has a
population of 155,000 or less; and
(C) the sports facilities and fields have been used, in the
preceding calendar year, a combined total of more than 10 times for district, state,
regional, or national sports tournaments.
H:V.EG-DIR\Lisa12008 Budget\2008 Hotel Tax Recipient Agmt-Art Museum of South Texas.doc
Page 10 of 11
(b) Revenue derived from the tax authorized by this chapter shall be expended in a
manner directly enhancing and promoting tourism and the convention and hotel industry
as permitted by Subsection (a). That revenue may not be used for the general
revenue purposes or general governmental operations of a municipality.
(c) The governing body of a municipality by contract may delegate to a person,
including another governmental entity or a private organization, the management or
supervision of programs and activities funded with revenue from the tax authorized by
this chapter. The governing body in writing shall approve in advance the annual budget
of the person to which it delegates those functions and shall require the person to make
periodic reports to the governing body at least quarterly listing the expenditures made
by the person with revenue from the tax authorized by this chapter. The person must
maintain revenue provided from the tax authorized by this chapter in a separate account
established for that purpose and may not commingle that revenue with any other
money. The municipality may not delegate to any person the management or
supervision of its convention and visitors programs and activities funded with revenue
from the tax authorized by this chapter other than by contract as provided by this
subsection. The approval by the governing body of the municipality of the annual
budget of the person to whom the governing body delegates those functions creates a
fiduciary duty in the person with respect to the revenue provided by the tax authorized
by this chapter.
(d) A person with whom a municipality contracts under this section to conduct an
activity authorized by this section shall maintain complete and accurate financial records
of each expenditure of hotel occupancy tax revenue made by the person and, on
request of the governing body of the municipality or other person, shall make the
records available for inspection and review
to the governing body or other person.
(e) Hotel occupancy tax revenue spent for a purpose authorized by this section may be
spent for day-to-day operations, supplies, salaries, office rental, travel expenses, and
other administrative costs only if those administrative costs are incurred directly in the
promotion and servicing expenditures authorized under Section 351.101(a). If a
municipal or other public or private entity that conducts an activity authorized under this
section conducts other activities that are not authorized under this section, the portion of
the total administrative costs of the entity for which hotel occupancy tax revenue may be
used may not exceed the portion of those administrative costs actually incurred in
conducting the authorized activities.
(f) Municipa o e occupancy ax revenue ma be sFrenYfortravet-fora-perso
attend an event or conduct an activity the primary purpose of which is not directly
related to the promotion of tourism and the convention and hotel industry or the
performance of the person's job in an efficient and professional manner.
H:\LEG-DIR\Lisa\2008 Sudget\200a Hotel Tax Recipient Agml-AA Museum of South Texas.doc
Page 11 of 11
(g) Nothing in this section shall prohibit any private entity, person, or organization from
making subgrants by contract to any other person, entity, or private organization for
expenditures under Section 351.101(a)(4). A subgrantee shall:
(1) at least annually make periodic reports to the governing body of its
expenditures from the tax authorized by this chapter; and
(2) make records of these expenditures available for review to the
governing body or other person.
Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. 1, 1987. Amended by Acts
1989, 71st Leg., ch. 2, § 14.24(a), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 1110, §
4, eff. Oct. 1, 1989; Acts 1993, 73rd Leg., ch. 680, § 3, eff. Sept. 1, 1993; Acts 1995,
74th Leg., ch. 1027, § 1, eff. Aug. 28, 1995; Acts 2001, 77th Leg., ch. 755, § 1, eff.
June 13, 2001; Acts 2001, 77th Leg., ch. 1308, § 3, eff. June 16, 2001; Acts 2003,
78th Leg., ch. 209, § 90, eff. Oct. 1, 2003; Acts 2003, 78th Leg., ch. 303, § 1, eff. June
18, 2003; Acts 2005, 79th Leg., ch. 1247, § 1, eff. June 18, 2005.
H:\LEG-DIR\Lisa\2008 Butlget\2009 Hotel Tax Recipient Agmt-Art Museum of South Teus.tloc