HomeMy WebLinkAbout1989-1813 - Ordinance - 07/13/1989ORDINANCE NO. 1813
AN ORDINANCE AMENDING SECTION 11.B (1) AND 11.D OF CHAPTER 1 OF
THE CODE OF ORDINANCES OF THE CITY OF COLLEGE STATION PERTAINING
TO THE ASSESSMENT AND COLLECTION OF THE HOTEL/MOTEL OCCUPANCY TAX
IN THE CITY OF COLLEGE STATION; SPECIFICALLY, INCREASING THE TAX
RATE FROM 68 TO 7% OF THE CONSIDERATION PAID BY THE OCCUPANT AND
REQUIRING MONTHLY REPORTING AND PAYMENTS OF THE TAX COLLECTED.
WHEREAS, the City Council of the City of College Station at
its workshop meeting on the 13th day of July, 1989 received in-
formation pertaining to the amount of hotel/motel occupancy tax
that should be collected;
WHEREAS, the City Council heard evidence that an increase in
the hotel/motel occupancy tax would support and benefit those
programs funded from the tax;
WHEREAS, the City Council on the 13th day of July, 1989 at
its regular meeting determined that the hotel/motel occupancy tax
should be increased; and
WHEREAS, the City Council also determined that monthly col-
lection would make enforcement of the reporting and collection
provisions easier and more timely.
NOW THEREFORE BE IT ORDAINED that Section 11.B of Chapter 1
of the Code of Ordinances of the City of College Station, Texas
is hereby amended to provide as follows:
"B. LEVY OF TAX; RATE; EXCEPTIONS
(1) There is hereby levied a tax upon the cost of oc-
cupancy of any room or space furnished by any ho-
tel where such cost of occupancy is at the rate
of Two Dollars ($2.00) or more per day, such tax
to be equal to seven percent (78) of the consid-
eration paid by the occupant of such room to such
hotel."
and that Section 11.D of Chapter 1 of the Code of Ordinances of
the City of College Station is hereby amended to provide as fol-
lows:
"D. REPORTS AND PAYMENTS
On the last business day of the month following
the month of collection, every person required
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hereby to collect the tax imposed by this section
shall file a report with the Tax Collector in the
Accounts Receivable Department of the City of
College Station; said report shall show the con-
sideration paid for all room occupancies in the
preceding month, the amount of tax collected on
the City's behalf on such occupancies, the number
of persons exempt from the hotel/motel tax during
the month and any other information on a form
promulgated by the Tax Collector. Such person
shall also pay over the tax due on such occupan-
cies at the time of filing such report. At the
time of the quarterly report and payment of the
State of Texas Hotel Occupancy Tax there shall
also be furnished to the City of College Station
Tax Collector a copy of such quarterly report."
PASSED AND APPROVED THIS THE 13th DAY OF July, 1989.
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