HomeMy WebLinkAbout032770 ORD - 05/24/2022 Ordinance amending Chapter 17 of the Corpus Christi Code by
adding interest due for submission of delinquent hotel occupancy
tax reports and payments, changing the date reports and payments
are due, and including other necessary edits to update the language;
and providing for an effective date and publication.
WHEREAS, to align with current State law, provisions of Chapter 17 of the
Corpus Christi Code of Ordinances ("Corpus Christi Code"), pertaining to hotel
occupancy tax reports and payments, must be revised to incorporate interest on
delinquent submissions, change affected dates, and include necessary edits to the
existing language.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI, TEXAS:
SECTION 1. The Corpus Christi Code of Ordinances ("Corpus Christi Code") is amended
by revising various sections of Chapter 17 to add the language that is underlined and
delete the language that is stricken, as indicated below, to read as follows:
Sec. 17-35. Room occupancy tax—Definitions.
As used in sections 17-36 through 17 40 17-41, the following words, terms
and phrases are defined as follows:
Consideration: * * *
* * *
Hotel: A building in which members of the public obtain sleeping
accommodations for consideration. The term includes a hotel, motel,
tourist home, tourist house, tourist court, lodging house, inn, rooming
house, or bed and breakfast. For the purposes of the imposition of a hotel
occupancy tax under this chapter, "hotel" includes a short-term rental.
The term "hotel" does not include:
(1) A hospital, sanitarium, or nursing home; of
(2) A dormitory or other housing facility owned or leased
and operated by an institution of higher education or a private or
independent institution of higher education as those terms are
defined by Texas Education Code § 61.003, used by the institution
for the purpose of providing sleeping accommodations for persons
engaged in an educational program or activity at the institution.-
(3) An oilfield portable unit, as defined by Section 152.001.
* * *
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SCANNED0
32 � 7o
Short-term rental: the rental of all or part of a residential property to a
person who is not a permanent resident.
Tax assessor and collector: The tax assessor and collector for-of this city.
Sec. 17-36. Same—Levy of taxes; rates; registration; exceptions.
(a) There is hereby imposed, as authorized by and for the purposes
provided in V.T.C.A.Texas Tax Code Ch. 351, a tax of nine (9) per cent of
the price paid for a room in a hotel on a person who, under a lease,
concession, permit, right of access, license, contract, or agreement, pays
for the use or possession or for the right to the use or possession of a
room that is in a hotel, costs two dollars ($2.00) or more each day, and is
ordinarily used for sleeping.
(b) Every person engaging or about to engage in business as a lodging
provider in the city shall immediately register with the.finance director on-a
form through the method provided by said official. Persons engaged in
such business must register not later than thirty (30) days after thc date
that this article becomes effective. Such registration shall set forth the
name under which such person transacts business or intends to transact
business, the location of his place(s) of business and such other
information which would facilitate the administration of the tax as
prescribed by the finance director. The registration shall be.signed by the
owner if a natural person in case of ownership by an association or
partnership, by a member or partner in case of ownership by a
corporation, by an officer. The finance dircctor shall, after such
registration, issue without charge a certificate of authority to each lodging
provider to collect the tax from the occupant. A separate registration shall
be required for each place of business of a lodging provider. Each
certificate shall state the name and location of thc business to which it i
applicable. For qualified and approved short term rentals authorized under
Chapter 5 of this Code, a registration permit is issued.
(c) Exceptions to tax are as follows:
(1) No tax shall be collected from a guest after becoming a
permanent resident. A guest becomes a permanent resident
either after thirty (30) continuous days' occupancy, or upon
notifying the lodging provider in writing of his intention to
occupy a guest room for longer than thirty (30) continuous
days and then proceeding to actually occupy the guest room
for such period. A guest who would express intent, but fails
to stay thirty (30) continuous days, is not a permanent
resident and is not excepted from the tax. However, a guest
who expresses intent and does stay is excepted from the tax
Page 2 of 5
as of the date he notified the lodging provider of his intention
so long as there was no interruption of payment for the
period. A lodging provider may levy the tax for the first thirty
(30) days and refund tax if guest meets the criteria for a
permanent resident.
(2) No tax shall be collected from the U.S. federal
government nor an officer or employee of said government
when traveling on or otherwise engaged in the course of
official government business and presenting official
identification.
(3) * * *
(4) No tax shall be collected from electric cooperatives
formed under V.T.C.A.Texas Utilities Code Ch. 161, nor
telephone cooperatives formed under V.T.C.A.Texas Utilities
Code Ch. 162, nor an officer or employee of either thereof
when traveling on business and presenting official
identification.
(5) Generally, employees of state governmental agencies
must pay the tax; however, no tax shall be collected from
State of Texas officials or employees such as heads of state
agencies, members of state boards and commissions,
district attorneys, state judges (district courts, courts of
appeals, court of criminal appeals, and supreme court), state
legislators, legislative employees, secretary of the senate
and the executive director of the legislative council, when
traveling on state business, when presenting a photo
identification card issued by a state agency verifying the
identity that specifically states they are exempt from hotel
occupancy taxes under V.T.C.A.Texas Tax Code §
156.103(d) and a completed hotel tax exemption certificate.
(6) * * *
Sec. 17-37. Same—Collection.
* * * * *
Sec. 17-38. Same—Reports.
On or before the last 20th 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
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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 occupied 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 one (1) per
cent discount may be retained for payment made before the due date.
Reports and payment of taxes due must be postmarked or received by the
last 20th day of the month following the reporting period to be timely. If the
20th day occurs on a holiday or weekend, the report and payment of taxes
due must be received by the next business day following the holiday or
weekend. •
Sec. 17-39. Same—Procedures.
* * * * *
Sec. 17-40. Same—Penalties.
* * * * *
Sec. 17-41. Reserved. Interest on delinquent tax.
A yearly interest rate applies to all taxes delinquent more than 60 days.
The rate of interest to be charged is the prime rate plus one (1) percent,
as published in The Wall Street Journal on the first day of each calendar
year that is not a Saturday, Sunday, or legal holiday. Delinquent taxes
draw interest beginning the 61st day after the due date and until all
amounts, including accrued interest and penalties, are paid in full.
SECTION 2. If for any reason any section, paragraph, subdivision, sentence, clause,
phrase, word, or provision of this ordinance is held to be invalid or unconstitutional by
final judgment of a court of competent jurisdiction, such judgment shall not affect any
other section, paragraph, subdivision, sentence, clause, phrase, word, or provision of
this ordinance, for it is the definite intent of this City Council that every section,
paragraph, subdivision, sentence, clause, phrase, word, or provision of this ordinance
be given full force and effect for its purpose. The City Council declares that it would
have passed this ordinance, and each section, paragraph, subdivision, sentence,
clause, phrase, word, or provision thereof, irrespective of the fact that one or more
sections, paragraphs, subdivisions, sentences, clauses, phrases, words, or provisions
be declared invalid or unconstitutional.
SECTION 3. The changes made by this ordinance take effect August 1, 2022, and this
ordinance is expressly made applicable to hotel occupancy tax reports and payments
due on and after September 1, 2022, for taxes collected during the month of August,
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2022. For tax collection and remittance activities occurring on or before July 31, 2022,
for which reports and payments are due for the month of August, 2022, the former law is
preserved intact for that purpose.
SECTION 4. The City Secretary is directed to publish this ordinance in the official
publication of the City of Corpus Christi, as required by the City Charter.
The foregoing ordinance was read for the first time and passed to its second reading on
this the r11\ day of 1\110.s-4 , 2022, by the following vote:
Paulette Guajardo p John Martinez
Roland Barrera Ben Molina
Gil Hernandez Mike Pusley
Michael Hunter ,Pth3( Greg Smith w�
Billy Lerma
The foregoing ordinance was read for the second time and passed finally on this the
),(-1 day of o 2022, by the following vote:
Paulette Guajardo John Martinez A�
Roland Barrera } Ben Molina
Gil Hernandez Mike Pusley
Michael Hunter Greg Smith Ask
Billy Lerma
PASSED AND APPROVED on this the )` day of UV) 2022.
ATTEST:
Rebecca Huerta Paulette Guajardo
City Secretary Mayor
i I
EFFECTIVE DME
032770 1
ti
Caller Times
PART OF THE U5A TOOAV NETWORK
Certificate of
Publication
NOTICE OF PASSAGE
OF ORDINANCE(S)
CITY OF CORPUS CHRIS TI -SECRETARY NO.032770,Ordinance
amending Chapter 17 of the
PO BOX 9277 Corpus Christi Code by
adding interest due for sub-
mission of delinquent hotel
CORPUS CHRISTI, TX 78401 occupancy tax reports and
payments,changing the
date reports and payments
are due,and including oth-
er necessary edits to up-
STATE OF WISCONSIN) date the language: and pro-
)) viding for an effective date
of August 1,2022. This ordi-
COUNTY OF BROWN) nance was passed and ap-
proved on second reading
by the Corpus Christi City
I,being first duly sworn, upon oath depose and say that I Council on May 24,2022.
am a legal clerk and employee of the publisher,namely,the /s/Rebecca Huerta
City Secretary
Corpus Christi Caller-Times,a daily newspaper published
at Corpus Christi in said City and State, generally circulated ro z
in Aransas, Bee, Brooks, Duval,Jim Hogg,Jim Wells, N -4
Kleberg,Live Oak, Nueces, Refugio, and San Patricio, ^' D
Counties,and that the publication of which the annexed is a G c,
true copy,was inserted in the Corpus Christi Caller-Times 2C to
in the following issue(s)dated: N
C)
c)
05/29/2022 ••
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N
On this May 29,2022, I certify that the attached document is rn
a true and exact copy made by the publisher: `'
14 ' II IA
I �
Legal Notice CI: f
At, AL
�o"ublic, State of Wisconsin, County of Brown
221 S
Notary Expires
0 JAH BERTELSEN
Notary Public
Publication Cost:$126.85 State of Wisconsin
Ad No: 0005276682
Customer No: 1490432
PO#: NO. 032770
#of Affidavits5
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