88-002 ORD PROVIDING CODE OF ORDINANCES BE AMENDED BY REVISING SECTION 28-14 OF SAID CODE

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ORDINANCE N0. 88-002 AN ORDINAPv'CE OF THE CITY QF PARIS, PARIS, TEXAS, PROVIDING THAT THE CODE OF ORDINANCES, CITY OF PARIS, BE AMENDED BY REVISING SECTION 28-14 OF SAID CODE; PROVIDING FOR THE RIGHT OF REIMBURSEMENT IN THE AMOUNT OF ONE (l%) PERCENT OF THE HOTEL OCCUPANCY TAX COLLECTED AND TIMELY PAID TO THE CITY OF PARIS; PROVIDING FOR A PENALTY NOT TO EXCEED $500.00; REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH; AND PROVIDING FOR AN EFFECTIVE DATE OF FEBRUARY l, 1988. BE IT ORDAINED BY TIIF. CITY COUnCIL OF THE CITY OF PARIS: Section l. That Section 28-14 of the Code of Ordinances of the City of Paris, Paris, Texas, be amended so that such shall read as £ollows: "Sec. 28-14. Reporting, accounting, and right of reimbursement of cellected taxes. (a) On or before the end of the month following any such quarterly period, every person required to collect the taxes imposed and levied hereir shall file a report in writing with said director of finance showing the consideration paid for all room or space occupancies during the preceding quarter, the amount of the tax collected on such occu- pancies, and any other information as said director of finance may reasonably require. Every such person shall pay the amount of the taxes collected from occupants during the period covered by any such report at the time of fi..J.ing the same. (b) In the event that the person required to file a report for hotel occupancy tax, files the same when due and pays the hotel accupancy tax before the same becomes delinquent, the person so required to file and pay shall be entitled to make a claim to the Director of Finance of the City of Paris, for reimbursement for cost of collection in the a.mount of one (1%) percent of the taxes so collQCted, reported and timely paid. The date payment is received in the office of the Director of Finance of the City of Pari_s, shall be the controlling date, except that transmittal by United States Mail bearing a postmark date of three (3) days prior to the last date for payment before the tax becomes delinquent, shall be deemed to have been time'Ly paid without regard to the actual date the same is received. Such reimbursement will be paid to the entitled persons in conjunction wi_th the disbursement of funds to the Visitors & Convention Council, but in no event later than thirty (30) days after receipt of claim for reimbursement." Section 2. Any person violating any of the pro- visions of this ordinance shall be guilty of a Misdemeanor, and upon conviction sha11 be fined in any sum not to exceed