HomeMy WebLinkAboutOrd 359 Establishing a Hotel Occupancy TaxTOWN OF WESTLAKE
ORDINANCE NO. 359
AN ORDINANCE OF THE TOWN OF WESTLAKE, TEXAS, PROVIDING FOR THE
ASSESSMENT AND COLLECTION OF A HOTEL OCCUPANCY TAX; PROVIDING
FOR COLLECTION AND REPORTS CONCERNING THE TAX; PROVIDING FOR
THE MAKING OF RULES AND REGULATIONS BY THE TOWN MANAGER;
PROVIDING FOR A PENALTY AND AN EFFECTIVE DATE; PROVIDING FOR THE
USE OF REVENUES DERIVED THEREFROM; PROVIDING FOR A SAVINGS
CLAUSE; AND PROVIDING FOR AN EMERGENCY.
WHEREAS, a significant portion of economic development in the Town of Westlake is
derived from tourism; and
WHEREAS, the Town of Westlake desires to expend more funds to promote and
enhance tourism; and
WHEREAS, the general area in which the Town of Westlake lies has become an
attraction for persons from other states and countries creating a need for the Town of Westlake
to acquire and provide funds for construction of various facilities as well as the promotional
advertising of the facilities within the Town of Westlake; and
WHEREAS, the Board of Aldermen intends by this ordinance to adopt and levy the
Hotel Occupancy Tax pursuant to Chapter 351.001 et seq, of the Texas Tax Code.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
TOWN OF WESTLAKE, TEXAS:
SECTION 1: That all matters stated in the preamble are found to be true and correct and
are incorporated herein as if copied in their entirety.
SECTION 2: That the Town of Westlake hereby adopts a "Hotel Occupancy Tax",
consisting of the following sections, which shall read as follows:
"Hotel Occupancy Tax"
SECTION 1: Definition of Terms: The following words, terms and phrases are, for the
purpose of this Article, except where the context clearly indicates a different meaning, defined as
follows:
(a) "Hotel" shall mean any building or buildings in which the public may, for a
consideration, obtain sleeping accommodations. The term shall include hotels, motels,
tourist homes, houses or courts, lodging houses, inns, rooming houses, or other buildings
where rooms are furnished for a consideration, but "hotel" shall not be defined so as to
include hospitals, sanitariums, or nursing homes.
(b) "Consideration" shall mean the cost of the room in such hotel only if the room is one
ordinarily used for sleeping, and shall not include the cost of any food served or personal
services rendered to the occupant of such room not related to the cleaning and readying of
such room for occupancy.
(c) "Occupancy" shall mean the use or possession, or the right to the use or possession, of
any room in a hotel if the room is one ordinarily used for sleeping and if the occupant's
use, possession, or right to use or possession extends for a period of less than thirty (30)
days.
(d) "Occupant" shall mean anyone, who, for a consideration uses, possesses, or has a
right to use or possess any room in a hotel if the room is one ordinarily used for sleeping.
(e) "Person" shall mean any individual, company, corporation, or association owning,
operating, managing or controlling any hotel.
(t) "Town Manager" shall mean the Town Manager of the Town of Westlake, or such
person as is specifically delegated by him.
(g) "Quarterly Period" shall mean the regular calendar quarters of the year, the first
quarter being composed of the months of October, November and December, the second
quarter being the months of January, February and March, the third quarter being the
months of April, May and June and the fourth quarter being the months of July, August
and September.
(h) "Permanent Resident" shall mean any occupant who has or shall have the right of
occupancy of any room or rooms or sleeping space or facility in a hotel for at least thirty
(30) consecutive days during the current calendar year or preceding year.
SECTION 2: Levy of Tax; Rate-, Exemptions: There is hereby levied a tax upon the
cost of occupancy of any room or space furnished by any hotel (the "Hotel Occupancy Tax")
where such cost of occupancy is at the rate of Two Dollars ($2.00) or more per day, such Hotel
Occupancy Tax to be equal to seven percent (7%) of the consideration paid by the occupant of
such room, space or facility to such hotel, exclusive of other occupancy taxes imposed by other
governmental agencies. Section 351.006 of the Texas Tax Code shall establish the exemptions
from the Hotel Occupancy Tax.
SECTION 3: Disposition of Revenue: The Town Manager will be authorized to utilize
revenue from the Hotel Occupancy Tax in any manner authorized by law, including Section
351.101 of the Texas Tax Code, and approved by the Board of Aldermen.
SECTION 4: Collection: Every person owning, operating, managing or controlling
any hotel shall collect the Hotel Occupancy Tax imposed in Section 2 hereof for the Town of
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Westlake. Further, the Town of Westlake may avail itself of the collection provisions contained
in Section 351.004 of the Texas Tax Code.
SECTION 5: Reports: On the last day of the month following each quarterly period,
every person required in Section 4 hereof to collect the Hotel Occupancy Tax imposed herein,
shall file a report with the Town Manager showing the consideration paid for all room
occupancies in the preceding quarter, the amount of the Hotel Occupancy Tax collected on such
occupancies, the amount of Hotel Occupancy Tax being remitted to the Town, and any other
information as the Town Manager may reasonably require. Such person shall pay the Hotel
Occupancy Tax due on such occupancies at the time of filing such report.
SECTION 6: Rules and Regulations: The Town Manager shall have the power to
make such rules and regulations as are necessary to effectively collect the Hotel Occupancy Tax
levied herein, and shall, upon reasonable notice, have access to books and records necessary to
enable him to determine the correctness of any report fled as required by this Article and the
amount of taxes due under the provisions of this Article.
SECTION 7: Penalties: If any person shall fail to collect the Hotel Occupancy Tax
imposed herein, or shall fail to file a report as required herein, or shall fail to pay to the Town the
Hotel Occupancy Tax as imposed herein when report for payment is due, or shall file a false
report, then such person shall be deemed guilty of a misdemeanor and upon conviction be
punished by a fine not to exceed Five Hundred Dollars ($500.00). In addition such person who
fails to remit the Hotel Occupancy Tax imposed by this Article within the time required must pay
to the Town five per cent (5%) of the amount due as a penalty, and after the first thirty (30) days
must pay to the Town an additional five per cent (5%) of such Hotel Occupancy Tax. Provided,
however, that the penalty shall never be less than One Dollar ($1.00). Delinquent Hotel
Occupancy Taxes shall draw interest at the rate of six per cent (6%) per annum beginning sixty
(60) days from the date due.
SECTION 8: Effective Date of Tax: The Hotel Occupancy Tax authorized by this
ordinance shall become effective beginning May 1, 2000, and shall be collected on a quarterly
basis.
SECTION 9: Collection Fee: The Town of Westlake shall retain five per cent (5%) of
the gross amount of the Hotel Occupancy Tax collected to cover the cost of said collection
duties.
SECTION 10: Westlake Convention & Visitors Bureau: The Board of Aldermen shall,
at a future date, consider the creation of a Convention and Visitors Bureau, which Bureau would
be provided operating funds in the regular Budget of the Town of Westlake from the collection
of the Hotel Occupancy Tax.
SECTION 11: Savings Clause: If any provision of this ordinance shall be held invalid
or unconstitutional, then the remainder of such ordinance shall remain in full force and effect the
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same as if separately enacted.
SECTION 12: Emergency Clause: The rapid pace in which development is occurring
in the Town creates an urgency and an emergency for the immediate preservation of the public
peace, health, safety and welfare requiring that this ordinance shall take effect immediately from
and after its passage and it is acbordingly so ordained.
PASSED AND APPROVED THIS 24TH DAY OF APRIL, 2000.
ATTEST:
Ginger, rosswy, Town S&Aetary
APPROVED AS TO FORM:
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Scott Bradley, Mayor
Trent Petty, Town Manager
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I solemnly swear that a true and correct copy of the Public Notice Ordinance No.
359 was published in THE KELLER CITIZEN, a newspaper having general
circulation in the counties of Denton and Tarrant, and that the dates that said
issues of the newspaper bore in which such notice was published were April 25,
2000.
A copy of the notice as published, clipped from the newspaper is attached hereto.
Pam Nolte, Classified Ad Manager
THE STATE OF TEXAS
COUNTY OF TARRANT
BY Pam Nolte
this34 day of May, 2000, to certify which
witness my hand and seal of office.
Notary Public, State of Texas
Printed Name of Notary
My commission expires
LOA G MCRAY
NOTARY PUSLlC
Sta Of Tt
COMM EV. 04/27/20-02