HomeMy WebLinkAboutORD 880369 - Tax CollectionORDINANCE NO. j>f
AN ORDINANCE AMENDING THE CITY OF GEORGETOWN, TEXAS,
CODE OF ORDINANCES, SECTION 16-73 "REPORTS, PAYMENT
OF TAX"; SECTION 16-74,"PROCEDURES, RULES AND
REGULATIONS; ACCESS TO RECORDS1. SECTION 16-75,
"VIOLATIONS", OF ARTICLE V.,CHAPTER 16, PROVIDING A
REPEALING CLAUSE, PROVIDING A SAVINGS CLAUSE AND
SETTING AN EFFECTIVE DATE.
WHEREAS, The City of Georgetown, Texas finds it necessary
proper and in the best interest of the citizens of Georgetown, Texas
amend the City of Georgetown, Texas Code of Ordinances Chapter 16,
Article V, Section 16-73 entitled "Reports; payment of tax"; and
proper and
amend the
Article V,
access to
and
to
WHEREAS, The City of Georgetown, Texas finds it necessary and
in the best interest of the citizens of Georgetown, Texas to
City of Georgetown, Texas Code of Ordinances Chapter 16,
Section 16-74 entitled "Procedures, rules and regulations;
records", and
WHEREAS, The City of Georgetown, Texas finds it necessary
proper and in the best interest of the citizens of Georgetown, Texas
amend the City of Georgetown, Texas Code of Ordinances Chapter 16,
Article V, Section 16-75 entitled "Violations".
and
to
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF GEORGETOWN, TEXAS:
SECTION 1. That the City of Georgetown, Texas Code of Ordinances, Chapter
16, Article V, Section 16-73 entitled "Reports; payment of tax", is hereby
amended to read as follows:
"Section 16-73. Reports; payment of tax.
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 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."
SECTION 2. That the City of Georgetown, Texas Code of Ordinances, Chapter
16, Article V, Section 16-74 entitled "Procedures, rules and regulations;
access to records", is hereby amended to read as follows:
"Section 16-74 Procedures, rules and regulations; access to records.
(a) The Director of Finance and Administration shall adopt such
procedures, rules and regulations as are reasonable necessary
to effectively collect the tax levied herein, and shall, upon
request of any person owning, operating, managing or
controlling any hotel, furnish a copy of such procedures, rules
and regulations for the guidance of such person and facilitate
the collection of such tax as such collection is required
herein. Such procedures, rules and regulations shall be in
writing and copy thereof shall be placed on file with the city
secretary.
(b) The Director of Finance and Administration shall be
permitted to have access to books and records during reasonable
business hours as shall be necessary to enable the Director of
Finance and Administration to determine the correctness of the
amount due under the provisions of this article, or to
determine whether or not a report should have been filed and
the amount, if necessary, of taxes due."
SECTION 3. That the City of Georgetown, Texas Code of Ordinances, Chapter
16, Article V, Section 16-75 entitled "Violations" is hereby amended to
read as follows°
"Section 16-75 Violations.
If any person required by the provisions
of this article to
collect the tax imposed herein, or make
herein, and pay to the Director of Finance
reports as required
and Administration
the tax imposed herein, shall fail to collect
such tax, file
such report, or pay such tax, of if any
such person shall file
a false report, or any such person shall
violate any of the
provisions of this article, such person
of a misdemeanor and upon conviction be
shall be deemed guilty
punished as provided in
Section 1-6, Chapter 1, Part II Code of
pay to the Director of Finance and Administration
together with a penalty of five (5) per
Ordinances and shall
the tax due,
cent of the tax due for
each thirty (30) days that the same is not
timely filed."
SECTION 4. That all ordinances, resolutions and/or parts of ordinances and
resolutions in conflict herewith are hereby repealed and rescinded.
SECTION 5. If a
Ordinance shall
shall not affect
section, paragraph, clause, phrase, or provision of this
be adjudged invalid or held unconstitutional, the same
the validity of this Ordinance as a whole or any part
or provision thereof
other than the
part so declared
to be invalid or
unconstitutional.
SECTION 6. This Ordinance shall become effective upon adoption of its
second and final reading by the City Council of the City of Georgetown,
Texas, and its publication within ten (10) days after adoption.
PASSED AND APPROVED on first reading this day of C4C6' -L'1AJ 19883
by a vote of "Ayes" and "Nos", with T (number) Councilmembers
present and voting.
PASSED, APPROVED AND ADOPTED on second reading this the
, s 1988.
ATTEST:
eta" Willoughby, City S�kret
APPROVED AS TO FORM:
If
lane Callander, City Attorney
THE STATE OF TEXAS
COUNTY OF WILLIAMSON
CITY OF GEORGETOWN
x
.? day of
I, , being the current City Secretary of the City of
Georgetown do hereby certify that the attached ordinance of the City
Council of the City of Georgetown is a true and correct copy of such
ordinance giving the date, place, and subject thereof, having been posted
as prescribed by Article 6252-17, Section 3A, VATCS.
Dated this day of 1988.
(City Seal)
Leta Willoughby, City Secretary