Ordinance No. 8,668990826 -9
ORDINANCE NO. 8668
® AN ORDINANCE OF THE CITY OF BAYTOWN, TEXAS, AMENDING
CHAPTER 90 "TAXATION," ARTICLE III "HOTEL OCCUPANCY TAX,"
SECTION 90 -60 "LEVIED; AMOUNT; EXCEPTION" OF THE CODE OF
ORDINANCES OF THE CITY OF BAYTOWN, TEXAS; PROVIDING A
REPEALING CLAUSE; CONTAINING A SAVINGS CLAUSE; AND
PROVIDING FOR THE EFFECTIVE DATE THEREOF.
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BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN,
TEXAS:
Section l: That Chapter 90 "Taxation," Article III "Hotel Occupancy Tax," Section
90 -60 "Levied; amount; exception" of the Code of Ordinances, City of Baytown, Texas, is
hereby amended to read as follows:
CHAPTER 90. TAXATION
ARTICLE III. HOTEL OCCUPANCY TAX
Sec. 90 -60. Levicd;.amount; exception; refunds.
(a) Levied. There is levied a tax of seven percent on the consideration paid for a room in a
hotel on every occupant who, under a lease, concession, permit, right of access, license,
contract or agreement, pays for the use or possession or for the right to the use or
possession of a room that is in a hotel, that costs $2.00 or more each day and that is
ordinarily used for sleeping.
(b) Exceptions. Subject to this section, no tax shall be imposed under this section:
(1) upon a permanent resident or
(2) On the United States or a governmental entity thereof.
(3) on an officer or employee of a state governmental entity described in subsection
(c)(1) of this section for whom a special provision or exemption to the general
rate of reimbursement under the General Appropriations Act applies and who is
provided with photo identification verifying the identity and exempt status of the
person when such person is traveling on or otherwise engaged in the course of
official duties for the governmental entity.
(4) On an officer or employee of a governmental entity of the United States who is
provided with photo identification verifying the identity and exempt status of the
person when traveling on or otherwise engaged in the course of official duties for
the governmental entity if the governmental entity directly pays to the hotel the
price for the room.
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(5) For diplomatic personnel who present, a tax exemption card issued by the United
States Department of State.
(c) Refund. Except as otherwise provided in subsection (b), a tax imposed on the following
persons or entities shall be paid, but each governmental entity herein described shall be
entitled to a refund in accordance with subsection (d):
(1) the state or an agency, institution, board or commission of the state other than an
institution of higher education, as defined in V.T.C.A., Education Code § 61.003.
(2) an officer or employee of a state governmental entity described in subsection
(c)(1) who is entitled to reimbursement for the cost of lodging and for whom a
special provision or exception to the general rate of reimbursement under the
General Appropriations Act is not applicable when such person is traveling on or
otherwise engaged in the course of official duties for the governmental entity.
(d) Refund Procedure.
(1) A governmental entity that is entitled under subsection (c) to a refund of taxes
paid under this division must file a refund claim with the treasurer.
(2) The claim must be filed on a form provided by the treasurer, which shall be
substantially similar to that prescribed by the state comptroller, and shall be
submitted along with all documentation required by treasurer, which information
shall include, but not be limited to,
(A) a copy of the hotel folio, billing statement, invoice, or other document,
that contains the following information:
(1) name of the hotel,
(2) location address of hotel,
(3) name of city where hotel is located,
(4) name of county where hotel is located,
(5) date(s) of lodging,
(6) amount of municipal hotel tax paid,
(7) method of payment (travel voucher reimbursement, state credit
card, state purchase order, direct billing, other), and
(8) name of employee, if tax reimbursed on travel voucher; and
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(B) additional documentation as may be required by the treasurer to ensure a
proper refund is processed.
(3) A claim for a refund may be filed only for each calendar quarter for all
reimbursements accrued during that quarter.
(4) A state agency may apply for a refund of state hotel tax no later than two years
after the end of the fiscal year in which the travel occurred.
Section 2: All ordinances or parts of ordinances inconsistent with the terms of this
ordinance are hereby repealed; provided, however, that such repeal shall be only to the extent of
such inconsistency and in all other respects this ordinance shall be cumulative of other
ordinances regulating and governing the subject matter covered by this ordinance.
Section 3: If any provision, section, exception, subsection, paragraph, sentence,
clause or phrase of this ordinance or the application of same to any person or the set of
circumstances, shall for any reason be held unconstitutional, void or invalid, such invalidity shall
not affect the validity of the remaining provisions of this ordinance or their application to other
persons or sets of circumstances and to this end all provisions of this ordinance are declared to be
severable.
Section 4: This ordinance shall take effect immediately from and after its passage by
the City Council of the City of Baytown.
INTRODUCED, READ and PASSED by the affirmative vote of the City Council of the
City of Baytown this the 26th day of August, 1999.
x� e
PETE C. ALFAR , Mayor
ATTEST:
EILEEN'. P-, 1ALL, City Clerk
CLO4�D 420� -
e?ffNACIO RAMIREZ, R., ity Attorney
c:klh 1911CityCouncil\ Ordinancesl HotelMotelTaxState &FederalExemptionClean
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