87-083 ORD PROVIDING CODE OF ORDINANCE BE AMENDED BY REVISING SECTION 28-16 OF SAID CODE
ORDINANCE N0. 87-083
AN ORDINANCE OF THE CITY OF PARIS, PARIS, TEXAS,
PkOVIDING THAT THE CODE OF ORDINANCES, CITY OF PARIS, BE
AMENDED BY REVISING SECTION 28-16 OF SAID CODE; PROVIDING
FOR PENALTY FOR FAILURE TO COLLECT OR FILE FALSE REPORTS;
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 JANUARY l, 1988.
BE IT ORDAINED BY THE CITY COUNCIL UF THE CITY OF
PARIS:
Section 1. That Section 28-16 of the Code o~
Ordinances of the City of Paris, Paris, Texas, be amended so
that such shall read as £ollows:
"Sec. 28-16. Establishing a penalty for
failure to collect or remit.
(a) It 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
file any false report. Any failure to remit any
tax imposed cr levied herein within the time
required shall forf.eit five (5) per cent of the
amount due as a penalty, and after the first
thirty (30) days shall forfeit an additional five
(5) per cent of such tax. Provided, however, that
the penalty shall never be less than one dollar
($1.00). Deliriquent taxes shall draw interest at
the rate of ten (10) per cent per annum beginning
sixty (60) days from the date due on the tax
imposed and levied herein.
(b) The remedy provided by this section is
in addition to other available remedies."
Section 2. Any person violating any of the
provisions of this ordiziance shall be guilty of a Misde-
meanor, and upon conviction shalli- 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 of ordinances in
conflict herewith are hereby expressly repealed.
Section 4. This ordinance shall become effective on
January l, 1988.
Passed and adopted this 14th day of December, 1987.
Bi e Burnett, Mayor
ATTEST:
Mattie unningham, GitIX Clerk
APPROVED AS TO FORM:
. K, aynes, City Attorney