HomeMy WebLinkAbout1973-0892 - Ordinance - 09/13/1973ORDINANCE NO. 892
AN ORDINANCE PROVIDING FOR THE ASSESSMENT AND COLLECTION OF A HOTEL
OCCUPANCY TAX, CONTAINING THEREIN DEFINITIONS; LEVYING A TAX EQUAL
TO THREE PERCENT (3%) OF THE CONSIDERATION OF THE COST OF OCCUPANCY
OF ANY ROOM OR SPACE IN ANY HOTEL WITH CERTAIN EXCEPTIONS; PROVIDING
FOR COLLECTION; REQUIRING REPORTS; AUTHORIZING THE TAX COLLECTOR TO
MAKE RULES AND REGULATIONS; PROVIDING FOR PENALTIES AND PROVIDING FOR
AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION:
SECTION 1. Definitions.
The following words, terms and phrases are, for the purpose
of this Ordinance, except where the context clearly indicates a
different meaning, defined as follows:
(a) 'Hotel' shall mean any building or buildings,
trailer or other facility, in which the public may, for
a consideration, obtain sleeping accommodations. The
term shall include hotels, motels, tourist homes, houses
or courts, lodging houses, inns, rooming houses, or other
buildings where rooms are furnished for a consideration,
but '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 other facility in such hotel 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, sleeping space,
bed or other facility for occupancy.
(c) 'Occupancy' shall mean the use or possession, or
the right to the use or possession of any room or rooms,
sleeping space, bed or other facility in a hotel for any
purpose.
(d) 'Occupant' shall mean anyone who, for a considera-
tion uses, possesses, or has a right to use or possess any
room or rooms sleeping space, bed or other 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 Collector' shall mean the Tax Assessor -
Collector of the City of College Station.
(g) 'Quarterly Period' shall mean the regular calendar
quarters of the year, the first quarter being composed of
ORDINANCE NO. 892,
Page 2
the months of January, February and March; the second quarter
being the months of April, May and June; the third quarter
being the months of July, August, and September; and the
fourth quarter being the months of October, November, and
December.
(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 other 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; Exceptions.
(a) There is hereby levied 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 3% of the considera-
tion paid by the occupant of such room to such hotel.
(b) No Tax shall be imposed hereunder upon a permanent
resident.
(c) No Tax shall be imposed hereunder upon a corpora-
tion or association organized and operated exclusively for
religious, charitable or educational 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 College Station.
SECTION 4. Reports.
On the last day of the month following each quarterly period,
every person required hereby to collect the tax imposed
by this Article shall file a report with the Tax Collector
showing the consideration paid for all room occupancies
in the preceding quarter, the amount of tax collected on
the City's behalf on such occupancies, and any other in-
formation as the Tax Collector may reasonably require.
Such person shall pay over the tax due on such occupancies
at the time of filing such report. There shall also be
furnished to the Tax Collector of the City of College Station
at the time of payment of such tax, a copy of the Quarterly
Tax Report filed with the State Comptroller in connection
with the State of Texas Hotel Occupancy Tax.
SECTION 5. Rules and Regulations.
The Tax Collector shall have the power to make such rules
and regulations as are necessary to effectively collect the
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Page 3
tax levied herein, and shall upon reasonable notice
have access to books and records necessary to enable
him to determine the correctness of any report filed
as required by this ordinance and the amount of taxes
due under the provisions of this ordinance.
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 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, 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 Collector the tax due, together with a
penalty of five per cent (5%) of the tax due for each
thirty days that the same is not timely filed or paid.
SECTION 7. Effective Date. This ordinance shall be and become
effective on and after October 1, 1973.
PASSED AND APPROVED THIS 13th day of September , 1973.
APPROVED
Mayor
ATTEST:
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City Secretary