Ordinance No. 2,518Id
ORDINANCE NO. 2518
1: 1 i
AN ORDINANCE OF THE CITY OF BAYTOWN LEVYING A TAX UPON
THE COST OF OCCUPANCY OF ANY SLEEPING ROOM FURNISHED BY
ANY HOTEL AND MAKING VARIOUS FINDINGS AND PROVISIONS
RELATED THERETO.
WHEREAS, Texas Revised Civil Statute article 1269j -4.1
provides that any city may levy by ordinance a tax upon the
cost of occupancy of any sleeping room furnished by any
hotel; and
WHEREAS, the revenues derived from an occupancy tax
authorized by the Act may be used only for purposes enu-
merated by TEX.REV.CIV.STAT. art. 1269j -4.1 sec. 3c(a); NOW
THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
BAYTOWN:
Section 1: That the Code of Ordinances, City of Baytown,
Texas, is hereby amended by the addition of Sections 28j-
11--16, providing for the levy of a tax upon the cost of
occupancy of any sleeping room furnished by any hotel, which
sections shall read as follows:
Sec. 28� -11. Definitions.
(a) Assessor and collector of taxes shall mean the assessor
and collector of taxes of the City of Baytown.
(b) Quarterly period shall mean the regular calendar
quarters of the year, the first quarter being composed of
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.
Sec. 281 -12. Tax levied; amount.
There is hereby levied a tax upon the cost of occupancy of
any room furnished by any hotel where such cost of occupancy
is at the rate of two ($2.00) dollars or more per day, such
tax to be equal to four (4C°o) per cent of the consideration
paid by the occupant of such room to such hotel.
0810 -6a
Sec. 2821 -13. Collection of tax.
Every person owning, operating, managing or controlling
any hotel shall collect the tax imposed by section 28J -12
hereof for the City of Baytown.
Sec. 2821 -14. Quarterly reports to tax assessor and collector.
On the last day of the month following each quarterly
period, every person required in section 2821 -13 hereof to
collect the tax imposed herein, shall file a report with the
assessor and collector of taxes showing the consideration
paid for all room occupancies in the preceding quarter, the
amount of the tax collected on such occupancies, and any
other information the assessor and collector of taxes may
reasonably require. Such person shall pay the tax due on
such occupancies at the time of filing of such report.
Sec. 2821 -15. Rules and regulations of tax assessor and
collector; access to books and records.
(P111 The assessor and collector of taxes shall have the power
to make such rules and regulations as are reasonable and
necessary to effectively collect the tax levied hereby, 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 article and the amount of
taxes due under the provisions of this article.
Sec. 2821 -16. Penalties for delinquent reports and payments.
If any person shall fail to file a report as required
herein or shall fail to pay to the assessor and collector of
taxes the tax imposed herein when said report or payment is
due, he shall forfeit five (5 %) per cent of the amount due
as a penalty, and after the first thirty (30) days he shall
forfeit an additional five (5%) per cent of such tax.
Provided, however, that such penalty shall never be less
than one ($1.00) dollar. Delinquent taxes shall draw interest
at the rate of six (6%) per cent per annum beginning sixty
(60) days from the date due. The first report and payment
required by this article shall be on the last day of the
month following the fourth quarterly period, as hereinabove
defined, of 1978.
Section 2: This ordinance shall take effect from and
after October 1, 1978.
INTRODUCED, READ, and PASSED by the affirmative vote of
the City Council on this 10th day of August 1978.
ATTEST: EMIE O. HUTTO, Mayor
EILE:�N P. HAL , City Clerk
APPROVED:
SCOTT BOUNDS, City Attorney
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