90-022 ORD PROVIDING CODE OF ORDINANCES BE AMENDED BY ADDING ARTICLE TO BE NUMBERED ARTICLE V OF CHAPTER 30
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.
Section 30-64 Establishing a penalty for
failure to collect or remit.
tt shall be unlawful and a misdemeanor for any
individual, association or corporation to fail to
collect any tax imposed or levied herein, or fail
to file any report as required herein, or fail to
pay to said Director of Finance any tax imposed or
levied herein when and at the time said report for
payment is due, or file any false report, and, upon
conviction therefor, sha11 be punished as herein
provided. (Any failure to remit any tax imposed or
levied herein within the time required shall
forfeit 5% ot the amount due as a penalty, and
after the first thirty (30) days shall forfeit an
additional 5% of such tax. Delinquent taxes shall
draw interest at the rate of ten per cent (lU%) per
annum beginning sixty (60) days from the date due
on the tax imposed and levied herein.)
Section 30-65 Penalty.
Any person, firm or corporation violating any
of the terms and provisions of this section shall
be deemed guilty of a misdemeanor and, upon
conviction thereof, shall be fined in an amount not
to exceed two hundred dollars (*200.00). Each such
violation shall be deemed a separate offense and
shall be punishable as such hereunder."
Section 2. Any person violating any of the
provisions of this ordinance sha11 be guilty of a
Misdemeanor, and upon conviction shall be fined in any sum
not to exceed $200.00.
Section 3. Al1 ordinances or parts ot ordinances in
conflict herewith are expressly repealed.
Section 4. Should any section, subsection, sentence,
provision, clause or phrase hereof be held to be invalid,
void or unconstitutional for any reason, such holding shall
not render invalici, void or unconstitutional any other
section, subsection, sentence, provision, clause or phrase of
this ordinance, and the same are deemed severable for this
purpose.
Section 5. This ordinance shall become effective on
August l, 1990.
Passed and adopted this 9th day of July, 1990.
!
~
Eri S. ffor , Mayor
ATTEST:
Mattie Cunningham, Cit Clerk
APPROVED AS 0 FORM:
T.~K. Haynes, City Attorney