88-002 ORD PROVIDING CODE OF ORDINANCES BE AMENDED BY REVISING SECTION 28-14 OF SAID CODE
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
$500.00, and each and every day's continuance of any
violation of the above enumerated section shall constitute
and be deemed a separate offense.
Section 3. All ordinances or parts ef ordinances in
conflict her.ewith are hereby expressly repealed.
Section 4. This ordinance shall become effective on
Februar;= 1, 1988.
Passed and adopted this 11th day of January, 1988.
Bi ly urnett, Mayor
ATTEST:
Mattie Cunningham, City C erk
APP VED A FORM:
T. K. a es, City Attorney