HomeMy WebLinkAbout82-2495 ord ORDINANCE NO. 82-2495
AN ORDINANCE AMENDING NO. ~0 AND ORDINANCE NO. 8~3PROVIDING
FOR A HOTEL AND MOTEL TO COLLECT A TAX FOR OCCUPANCY OF ANY ROOM.OR
SPACE IN AF~ HOTEL OR MOTEL WITH CERTAIN EXCEPTIONS, TO DEDUCT AND
WITHHOLD FROM THE TAX DUE TO THE CITY ON A QUARTERLY RETURN AS REIM-
BURSEMENT FOR THE COST OF COLLECTING THE TAX 1% OF THE AMOUNT OF TAX
DUE AS SHOWN ON THE REPORT.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PLAINVIEW:
SECTION I: LEVY OF TAX
Th the enactment of Ordinance 73-1330 and Ordinance No. 80-2397, the City
council of the City of Plainview levies and collects a tax which is equal to four
per[ent (4%) of the consideration paid by the occupant of each space to a Hotel
or Motel.
a) No tax::shall be imposed hereunder upon a permanent residence.
SECTION 2: COLLECTION
By enactment of these ordinances every person owning, operating, managing
or qontrolling any hotel or motel shall collect the imposed in Section 1, hereof
for.the City of Plainview. And on or before the last day of each month following
each quarter every person required to collect the tax shall file a report with the
Tax Assessor/Collector~showing the consideration for all room or sleeping space
occupancy in the proceeding quarter, the amount of tax collected on such occupancies,
and any other information the Tax Assessor/Collector may reasonably required. Such
person shall pay to the Tax Assessor/Collector the tax du~ on such~fra~s at
the time of filing such a report. ~~-~
SECTION 3: REIMRUBSEMENT FOR TAX COLLECTION
By action of the 67th Legislature in 1981, the Hotel and Motels are required
to file a report under this ordinance, may deduct and withhold'the taxes otherwise
due to the City of Plainview on a quarterly return, as reimbur'sement for the cost
of ~ollecting the tax 1% of the amount of the tax due shown on the report. If
tax~s due under this ordinance are not paid to 'the City within the time required or
if the Hotel and Motels req~ired to file a report fail to file when due the Hotel
and Motels then forfeits a claim to reimbursement.
SECTION 4: EFFECTIVE DATE
This ordinance shall become effective on the 10th day after its second and
final passage from the Plainview City Council.
SECTION 5: SEVERABILITY PROVISION
If any section, clause, or other provision of this ordinance shall be held
unconstitutional or void, in the inValidity of such section, clasue, paragraph,
or provision shall not effect the other provisions of this ordinance, and the same
shall remain in full force in effect.
Ordinance No. 82-2495
PASSED AND APPROVED on First Reading on the 10th day of August,
1982.
PASSED AND APPROVED on Second and Final Reading on the 24th day
of August, 1982.
~.V.~ RIDLEH~BER, Mayor
ATTE ST:
W~LTER S DODSON, C-ity Clerk