HomeMy WebLinkAboutORD 900115 - Taxes & RegulationsORDINANCE NO. 900115
AN ORDINANCE AMENDING CHAPTER 16,
"OCCUPATIONAL LICENSES, TAXES, AND
REGULATIONS" OF THE CITY OF GEORGETOWN CODE OF
ORDINANCES TO PROVIDE FOR ADDITIONS AND
DELETIONS, AND AMENDMENTS THERETO FOR PURPOSES
OF CONFORMITY TO STATE LAW, EFFICIENCY IN
MANAGEMENT AND OPERATIONS, AND COMPLIANCE WITH
CURRENT PRACTICES OF THE CITY; PROVIDING FOR
A SEVERABILITY CLAUSE; AND PUBLICATION OF THIS
ORDINANCE AND SETTING AN EFFECTIVE DATE
WHEREAS, the City Council of the City of Georgetown, Texas,
has previously recognized that many provisions of the City Code are
out-of-date, no longer appropriate for the current needs of the
City, and, in certain circumstance, not in conformance with
applicable laws
WHEREAS, in light of this recognition, the City Council
approved the process of recodification of the entire City Code,
including addressing the obsolete provisions,
WHEREAS, as a part of this review and process, the following
items contained in the ordinance have been identified as those that
need to be modified, added, or deleted as provided hereafter,
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF GEORGETOWN, TEXAS, THAT:
SECTION I.
The Council adopts the recitals set forth above as true and correct
and are adopted herein verbatim as if fully set forth at length.
SECTION II.
That Secs. 16-20 through 16-30 of Article II. of Chapter 16 are
hereby repealed in their entirety
SECTION III.
That Secs. 16-40 through 16-50 of Article III. Chapter 16,
"Occupational Licenses, Taxes, etc." are hereby repealed in their
entirety.
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SECTION IV,
That Sec. 16-63 of Article IV.
Licenses, Taxes, Etc." is hereby
of Chapter 16, "Occupational
amended as follows.
"Upon payment to the Utility Office of a fifteen ($15.00) fee for
each such peddler, solicitor, itinerant merchant and transient
vendor license, the City Secretary shall issue the appropriate
licenses. Persons offering for sale agricultural products, meats,
poultry, or other article of food shall not be required to pay the
license fees, but a license shall be issued to such person by the
City Secretary."
SECTION V.
That Sections 16-64 and 16-66 of Article IV. of Chapter 16,
"Occupational Licenses, Taxes, Etc." are hereby deleted in their
entirety.
"OrWIMMiMMIAW
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That subsection (c) of Sec. 16-71. "Levy of tax, rate;
exception", of Article V. of Chapter 16 is hereby amended to read
as follows.
"(c) No tax shall be imposed hereunder upon the occupancy of
any person whose cost of occupancy is paid directly or
reimbursed by a corporation or association organized and
operated exclusively for religious, charitable, or
educational purposes, and where no part of the net
earnings of which inures to the benefit of any private
shareholder or individual."
SECTION VII.
That Sec. 16-73. "Reports, payment of tax". of Article V. of
Chapter 16 is amended as follows:
" (a) On or before the twentieth day of each month every person
required in section 16-72 to collect the tax imposed
herein shall file a report with the Director of Finance
and Administration or his designee, showing the
consideration paid for the prior month for all room or
sleeping space occupancies, and any other information the
Director of Finance and Administration may reasonably
require, which report shall be in writing. Such persons
shall pay the tax due on such occupancies at the time of
filing such report. A report shall be filed as required
whether tax is collected for the month or not.
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(b) Should any person pay the tax after the due date, such
account shall be assessed a late penalty of ten percent
(10%) per month, pro -rated for the actual number of days
after the due date until the date paid."
SECTION VIII.
That Sec. 16-75. "Violations" of Article V. of Chapter 16 is
hereby amended as follows.
"In addition to the late penalty required in 16-73 (b), if any
person required by the provisions of this article to collect the
tax imposed herein, or make reports as required herein, and pay to
the Director of Finance and Administration the tax imposed herein,
shall fail to collect such tax, file such report, or pay such tax,
or if any such person shall file a false report, or any such person
shall violate any of the provisions of this article, such person
shall be deemed guilty of a misdemeanor and upon conviction be
punished as provided in Section 1-6, Chapter 1, Part II Code of
Ordinances and shall pay to the Director of Finance and
Administration the tax due, together with a penalty of five percent
(5%) of the tax due for each thirty (30) days that the same is not
timely filed."
SECTION IX.
That Sec. 16-76. "Use of proceeds", of Article V. of Chapter 16 is
hereby deleted in its entirety.
SECTION X.
All Ordinances, parts of Ordinances, or Resolutions in conflict
herewith are expressly repealed to the extent of such conflict.
SECTION XI.
If any article, provision, paragraph or part of a paragraph of this
Ordinance is held to be invalid or unconstitutional by a court of
competent jurisdiction, the same shall not invalidate or impair the
validity, force or effect of any other article, paragraph or part
of a paragraph of the remainder of this Ordinance.
SECTION XII.
This Ordinance shall become effective upon Second Reading and Final
Passage thereof.
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SECTION XIII.
The City Secretary is hereby directed to publish this Ordinance,
or its caption, at least one time within ten (10) days after final
passage hereof or as soon thereafter as possible in a newspaper in
the City of Georgetown, Texas.
, PASSED AND APPROVED on First Reading this day of
yq , 1990.
READ PASSED AND APPROVED on Second and Final Reading this
day of ,__ , 1990.
Tim Kennedy, Mayor
ATTEST.
City Secretary
411100 01MMi�7a
Diane Callander, City Attorney
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