90-022 ORD PROVIDING CODE OF ORDINANCES BE AMENDED BY ADDING ARTICLE TO BE NUMBERED ARTICLE V OF CHAPTER 30

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ORDINANCE N0. 90-022 AN ORDINANCE OF THE CITY OF PARIS, PARIS, TEXAS, PROVIDING THAT THE CODE OF ORDINANCES, CITY UF PARIS, PARIS, TEXAS, BE AMENDED BY ADDING AN ARTICLE TU BE NUMBERED ARTICLE V OF CHAP'TER 30; PROVIDING FOR A BINGO GROSS RECEIPTS TAX; PKOVIDING FUR A PENALTY NOT TO EXCEED $200.00; REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES iN CONFLICT HEREWITH; AND PROVIDING FOR AN EFFECTIVE DATE OF AUGUST 1, 1990. BE IT ORDAINED BY THE CITY COUNCIL OF THE Ci'rY OF PARIS: Section l. That the Code of Ordinances of the City of Paris, Paris, Texas, be amended by adding an article to be numbered Article V of Chapter 30, to read as follows: "ARTICLE V. BINGO GROSS RECEIPTS TAX Section 30-60. Establishment. There is hereby imposed, under the authority ot the Texas Bingo Enabling Act, Article 179d, Texas Revised Civil Statues, a gross receipts tax of two percent (2%) on the conduct of bingo games within corporate limits of the City of Paris, Texas. Section 30-61. Report and Accounting of Collected Taxes. Article 179d of the Texas Revised Civil 5tatues, governing the conduct of bingo and bingo games, is incorporated and adopted herein by reference as though set forth at length and all terms, authorization, restrictions, provisions for license, control, reporting, computation, administration, collection, enforcement, operation and exemption provided for therein are given the same meaning, force and etfect for purposes hereof. Section 30-62. Enforcement and Operations. The Comptroller of Public Accounts of the State of Texas, pursuant to the provisions of Article 179d of the Texas Revised Civil Statues, governing the conduct of bingo and bingo games, is specifically established and authorized as the agent and representative of the City of Paris, Texas, in the administration, collection, enforcement and operation of the gross receipts tax herein provided for. Section 30-63. Rules and Regulations. All licensees operating under the terms and provisions of the Bingo Enabling Act and of this section shall make available for examination all of their records pertaining to the conduct of bingo games and the receipt of money instant thereto for inspection by the Director of Finance or his duly authorized representative at any time when requested by the Director of Finance, or his representative.