HomeMy WebLinkAboutORD 2014-037ORDINANCE NO. 2014-37
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF GRAPEVINE, TEXAS, AMENDING THE CODE OF
ORDINANCES CHAPTER 21, TAXATION, ARTICLE II
SECTION 21-20 RELATING TO THE DEFINITION OF A
HOTEL, SECTION 21-21 RELATING TO THE LEVY OF AN
ADDITIONAL ONE PERCENT HOTEL TAX AND SECTION
21-22 RELATIVE TO USE OF TAX REVENUE;
DECLARING AN EMERGENCY AND PROVIDING AN
EFFECTIVE DATE
WHEREAS, the City of Grapevine, Texas (the "City") is a home rule city pursuant
to Article II, Section 5 of the Texas Constitution, Section 9.001 et seq, Tex. Loc. Gov.
Code. Ann. (Vernon), and its Home Rule Charter; and
WHEREAS, as a home rule City, the City has the full power of self-government,
and looks to acts of the Legislature not for grants of power but only for limitation of the
City's authority; and
WHEREAS, the City is authorized by Chapter 351 of the Texas Tax Code to
impose a tax for occupancy of a hotel room as outlined therein; and
WHEREAS, the City has heretofore imposed such a hotel occupancy tax, as set
forth in Article II, Chapter 21 of the City's Code of Ordinances; and
WHEREAS, the City is authorized by statute generally to collect taxes authorized
by law and impose penalties for delinquent taxes (§ 302.102 (b), Tax Code), and
specifically to collect delinquent hotel taxes by the filing of an injunction suit ((§
351.004(x), Tax Code) or by other remedies provided by law or ordinance (§ 3g, art.
1269]-4.1, codified in § 351.004(b), Tax Code); and
WHEREAS, in addition to other remedies available to the City, the City desires to
collect delinquent hotel taxes by placing a first lien for such nonpayment on the real
property on which a hotel which is subject to the tax is located.
ft SIT', TAEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITJ
OF A'
Section 1. That all of the above premises are found to be true and correct and
are incorporated into the body of this ordinance as if copied herein in their entirety.
Section 2. That Article II of Chapter 21 of the Code of Ordinances of the City of
Grapevine, Texas relating to a hotel occupancy tax is hereby amended in the following
particulars, and all other chapters, articles, sections, subsections, paragraphs,
sentences, phrases, and words of the said Code are not amended but are in all things
ratified, verified, approved and affirmed:
A. That Chapter 21 Taxation, Section 21-20 Definitions is hereby amended
so that the definition of "Hotel" shall hereafter read as follows:
"Hotel. A building in which members of the public obtain sleeping
accommodations for a consideration. The term includes a hotel, motel,
tourist home, tourist house, tourist court, lodging house, inn, rooming
house, or airport terminal, but does not include a hospital, sanitarium, or
nursing home."
B. That Chapter 21 Taxation, Section 21-21 Levy of tax; rate; exceptions,
subsection (a) is hereby amended so that it shall hereafter read as follows:
"(a) There is hereby levied a tax of seven percent (7%) of the price paid
for a room in a hotel on a person who, under a lease, concession, permit,
right of access, license, contract or agreement, pays for the use or
possession or for the right of use or possession of a room in the hotel,
costing ten dollars ($10.00) or more each day, and is ordinarily used for
sleeping."
C. That Chapter 21 Taxation, Section 21-22 Use of tax revenue is hereby
amended to add a new subsection (d) to read as follows:
(d) Funds derived from the enacted 1% increase in 2014 will be directed to
the 215 Fund for the express purposes:
(1) to incentivize and promote need periods group convention/tourism
business, sporting events, trade shows and exhibitions.
(2) to incentivize new hotel room construction in Grapevine through a
marketing agreement that would return the 1% from the project
hotel's occupancy tax to the hotel property for a period of time
specified in the marketing agreement. Following the conclusion of
the time period the 1% would then be retained for incentive and
promotion of need periods group convention/tourism business,
sporting events, trade shows and exhibitions as stated in (d)(1)
above."
Section 3. That this ordinance shall be cumulative of all other ordinances of
the City of Grapevine, Texas, affecting taxes and shall not repeal any of the provisions
# D. NO.2014-37 2
of said ordinances except in those instances where provisions of those ordinances are
in direct conflict with the provisions of this ordinance.
Section 4. That if any section, article, paragraph, sentence, clause, phrase or
word in this ordinance, or application thereto any person or circumstances is held invalid
or unconstitutional by a Court of competent jurisdiction, such holding shall not affect the
validity of the remaining portions of this ordinance; and the City Council hereby declares
it would have passed such remaining portions of the ordinance despite such invalidity,
which remaining portions shall remain in full force and effect.
Section 5. That the fact that the present ordinance and regulations of the City
of Grapevine, Texas, are inadequate to properly safeguard the health, safety, morals,
peace and general welfare of the inhabitants of the City of Grapevine, Texas, creates an
emergency for the immediate preservation of the public business, property, health,
safety and general welfare of the public which requires that this ordinance shall become
effective from and after the date of its final passage, and it is accordingly so ordained.
Section 6. That this ordinance shall take effect on October 1, 2014.
PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
GRAPEVINE, TEXAS on this the 15th day of July, 2014.
i
William D. Tate
MayorX
ATTEST:
e
Jo Brown
City Secretary
auy • •M4
z
John F. Boyle, Jr.
City Attorney
ORD. NO. 2014-37 3