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Hotel/Motel Taxation
ORDINANCE NO. 94-3023
AN ORDINANCE OF THE CITY OF PLAINVIEW, TEXAS,
AMENDING SECTION 22-21, QUARTERLY REPORT;
PAYMENT, OF THE PLAINVIEW CODE OF ORDINANCES
TO PROVIDE FOR MONTHLY PAYMENT OF AND
REPORTING OF HOTEL/MOTEL TAXES;
CUMULATIVENESS CLAUSE; SEVERABILITY CLAUSE;
CONFLICTS CLAUSE; AND EFFECTIVE DATE.
WHEREAS, the City Council of the City of Plainview recognizes that it is more efficient and
economical for hotel and motel owners to make monthly payments and reports of their hotel
occupancy tax; and
WHEREAS, the City Council finds that it is in the best public interest to require monthly
reporting and payment of hotel occupancy tax; and
WHEREAS, the City Council desires to amend § 22-21 of the Plainview Code of Ordinances
to reflect this change to conform with State procedures;
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Plainview,
Texas that:
SECTION I.
Section 2~2-2t~,o~'fl~gl~ainview C~e oFOrdinances is hereby amended as follows:
Sec. 22-21. Monthly report; payment.
(a) A person required to collect the tax imposed by this chapter shall pay the tax
collector the tax collected during the preceding reporting period and at the same time shall
file with the collector a report stating:
(1) the total amount of the payments made for rooms at the person's
hotel/motel during the.preceding reporting period;
(2) the amount of tax collected by the person during the preceding reporting
period; and
(3) other information the collector requires to be in the report.
(b) Except as provided in subsection (c), each calendar month is a reporting period
and the taxes imposed by and collected under this article are due and payable to the
collector on or before then 20th day of the month following the end of each calendar month.
(c) If a taxpayer owes less than $500 for a calendar month, the taxpayer qualifies as
a quarterly filer having a reporting period of a calendar quarter and the taxes are due and
payable on the 20th day after the end of the calendar quarter.
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SECTION II.
If any section, subsection, sentence, clause, phrase, or portion of this ordinance is, for any
reason, held invalid or unconstitutional by any court of competent jurisdiction, such portion shall
be deemed a separate, distinct, and independent provision and such holding shall not affect the
validity of the remaining provisions thereOf:
SECTION III.
Provisions of this ordinance are cumulative and-nothing herein shall prevent, alter, or diminish
the applicability or enforcement of other ordinances restricting, regulating, or governing the
subject matter herein.
SECTION IV.
All ordinances or portion of any ordinance of the -City of Plainview, Texas, in conflict herewith,
are hereby amended to conform with the provisions hereof.
SECTION V.
This ordinance shall be of full force and effect upon its passage and publication as required by
law.
PASSED AND APPROVED by on this 13th day of December, 1994.
Lloyd Woods, Mayor
ATTEST:
Kfiren McBeth, City Secretary
APPROVED AS TO CONTENT:
Norman Huggins, Dir~. na~~nce
APPROVED AS TO' FORM:
WalIy Hatch, City Attorney
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