2266 ORD PROVIDING CODE OF ORDINANCES BE AMENDED BY ADDING ARTICLE TO BE NUMBERED ARTICLE III OF CHAPTER 28ORDINANCE NO. 2266
AN ORDINANCE OF THE CITY OF PARIS, PARIS, TEXAS,
PROVIDING THAT THE CODE OF ORDINANCES, CITY OF PARIS,
PARIS, TEXAS, BE AMENDED BY ADDING AN ARTICLE TO BE
NUMBERED ARTICLE III OF CHAPTER 28; PROVIDING FOR A
HOTEL OCCUPANCY TAX; PROVIDING FOR A PENALTY NOT TO
EXCEED $200. 00; REPEALING ALL ORDINANCES OR PARTS OF
ORDINANCES IN CONFLICT HEREWITH; PROVIDING FOR A
SAVINGS CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE
OF JANUARY l, 1976.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
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 III of Chapter 28, to read as follows:
"ARTICLE III, HOTEL OCCUPANCY TAX
Sec. 28 -10. Definitions.
Zhe following words and phrases, as used in this
article, shall be construed to have the meanings ascribed
to them in this section:
"Hotel" shall mean any building or buildings in which
the public may, for a consideratinq obtain sleeping accom -
modations. Such word shall include hotels, motels,
tourist homes, houses or courts, lodging houses, inns,
rooming houses, or other buildings where rooms are fur-
nished for a consideration, but such word shall not be de-
fined so as to include hospitals, sanitariums or nursing
homes.
"Consideration" shall mean the cost of the room in
any such hotel only if the room is one ordinarily used for
sleeping, and shall not include the cost of any food served
or personal services rendered to the occupant of such
room not related to the cleaning and readying of such
room for occupancy.
"Occupancy" shall mean the use or possession, or
the right to the use or possession, of any room in a hotel
if the room is one ordinarily used for sleeping and if the
occupant's use, possession, or right to use or possession,
extends for a period of less than thirty (30) days.
"Occupant" shall mean anyone, who, for a considera -
tion, uses, possesses, or has a right to use or possess,
any room in a hotel if the room is one ordinarily used for
sleeping.
"Person" shall mean any individual, association or
corporation owning, operating, managing or controlling
any hotel.
"Director of Finance" shall mean the Director of
Finance of the said City of Paris, Paris, Texas.
"City Manager" shall mean the City Manager of the
said City of Paris, Paris, Texas.
"Quarterly period" shall mean the regular calendar
quarters of the year, the first quarter being composed
of the months of January, February and March, the
second quarter being composed of the months of April,
May and June, the third quarter being composed of the
months of July, August and September, and the fourth
quarter being composed of the months of October,
November and December.
Sec. 28 -11. Tax levied.
(a) There is hereby imposed and levied a tax upon
the occupant of any room or space furnished by any hotel
where the cost of occupancy is at the rate of $2. 00 or
more per day, such tax to be equal to three per cent (370)
of the consideration pa.id by any such occupant of any such
room or space in any such hotel, exclusive of other occu-
pancy taxes imposed by other units of government.
(b) No tax shall be imposed hereunder upon an
occupant of any room or space rented from a corporation
or association organized and operated exclusively for
religious, charitable or educational purposes, no part of
the net earnings of which inures to the benefit of any
private shareholder or individual.
Sec. 28 -12. Use of revenue limited.
The revenue derived from the occupancy tax imposed
and levied in the preceding section hereof may only be used
for the purposes as follows:
(a) The acquisition of sites for and the con-
struction, improvement, enlarging, equipping,
repairing, operation, and maintenance of
convention center facilities including, but
not limited to, civic center convention
buildings, auditoriums, coliseums, and
parking areas or facilities for the parking
or storage of motor vehicles or other con-
veyances located at or in the immediate
vicinity of the convention center facilities;
(b) The furnishing of facilities, personnel and
materials for the registering of convention
delegates or registrants;
(c) For advertising for general promotional and
tourist advertising of the City of Paris and
its vicinity and conducting a solicitation
and operating program to attract conventions
and visitors either by said City or through
contracts with persons or organizations
selected by said City.
Sec. 28 -13. Hotels shall collect.
Every person owning, operating, managing or con-
trolling any hotel shall collect the taxes imposed and
levied herein for the said City of Paris.
Sec. 28 -14, Report and accounting of collected taxes.
On or before the end of the month following any
such quarterly period, every person required to collect
the taxes imposed and levied herein 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 occupancies, and any other informa-
tion as said Director of Finance may reasonably re -
quire. 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 filing the
same.
Sec. 28 -15. Rules and regulations.
The City Manager shall have the power and au-
thority to make and promulgate such rules and regula-
tions as shall be necessary to effectively collect the
taxes imposed and levied herein, and shall upon
reasonable notice have access to all books and records
necessary to enable such officer to determine the
correctness of any report filed as required herein and
the amount of taxes due under the provisions hereof.
Sec. 28-16. Establishing a penalty for failure to
collect or remit.
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 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,
shall be punished as herein provided. Any failure to
remit any tax imposed or levied herein within the time
required shall forfeit five per cent (570) of the amount
due as a penalty, and after the first thirty (30) days
shall forfeit an additional five per cent (570) of such tax.
Provided, however, that the penalty shall never be less
than $1.00. Delinquent taxes shall draw interest at
the rate of six per cent (670) per annum beginning
sixty (60) days from the date due on the tax imposed
and levied herein.
Sec. 28 -17. Penalty.
Any individual, association or corporation violating
any portion or provision of this article shall be deemed
guilty of a Class "C" Misdemeanor, and each and every
day that any such portion or provision of this article be
so violated shall constitute a separate and distinct
offense. "
Section 2. Any person violating any of the provisions of this
ordinance shall be guilty of a Class "C" Misdemeanor, and upon
conviction shall be fined in any sum not to exceed $200. 00.
Section 3. All ordinances or parts of ordinances in conflict
herewith are hereby expressly repealed.
Section 4. Should any section, subsection, sentence, provi-
sion, clause or phrase hereof be held to be invalid, void or un-
constitutional for any reason, such holding shall not render invalid,
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
January l, 1976.
Passed and adopted this 8th day of December, 1975.
QG~~-Sa es M. Brun e, Mayor
ATTEST:
O /
H: C. Gr6erie, City C1erk
APP OVED A TO FORM:
T. K. Haynes, ity ttorney