HomeMy WebLinkAboutORD 1989-071 � CITY OF GRAPEVINE, •TEXAS
, - ORDINANCE N0. 89-71
AN ORDYNANCE OF THE CITY OF GRAPEVINE� TEXAS
AMENDING ARTICLE I�I OF CHAPTER 21 OF THE CODE
OF ORDINANCES OF THE CITY RELATING T8 A HOTEL
4CCUPANCY TAX BY AMENDING SECTION 21-20
RELATING TO THE DEFINITYON OF HOTEL; BY
AMENDYNG SECTION 21-21 RELATING TO 7'I'!E LEVY
OF THE HOTEL TAX; BY AM�NDING SECTION 21-22
I2�LP,TING TQ THE USE OF THE HOTEL TAX
`�``"" REVENUES; BY ,AMENDING SECTION 27,-24 RELATING
TO ALLOCATION OF REVENUE COLLECTED; HY �
AMENDING SECTION 21--�? RELATING TO PENALTIES
� AND BY ADDING A NEW SUBSECTION Z1-27 (B)
PROV�DING THAT ANY HOTEL OCCUPANCY TAX
ASSESSED SHALL BE A PRIOR AND SUPERIOR LTEN
ON THE HOTEL; PROVIDING A SAVINGS CLAUSE;
PROVIDING A SEV�RAHILITY CLAUSE; DECLARING AN
EMERGENCY AND PROVIDING AN EFFECTIVE DATE. -
WHEREAS, the City af Grapevine, Texas (the "City" ) is a -
home rul� city purauant to article 11, Section 5 af tha Texas
Con�tituticn, section 9.OQ1 et seq, Tex. Loc. Gov. Code. ann. .
(Vernon� , and it� Home Rule Charter; and � -
WHEREAS, as a home rule City, the City has the fuli po�rer
of aelf-gavernment, and looke to acts of the Legislature not _
for grants of power but only for limitati,on of �the City' s
authority; and _
WHEREAS, the City ie anthorized by Chapter 351 of the
. Texas Tax Code to impose a tax for occupanay of a hotel room et�
outlined th�rein; and �
�ti,� WHEREAS, the City has heretafpre impoBed such a hotel -
occupancy tax, as se� forth in article II, Chapter 21 of the =
City' s Code o� Ordinances; and � . -
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W�iEREAS, th6 city i� authorized by statu�e general�y to
collec� taxe� authorized by law and impoae penaltie� for
delinquent taxes (5302.102(b) , Tax Code) ,. and �pecifically to
collect delinquent ho�el taxea by the filing of an injunction
� suit (§351.004(a) , Tax Code) ar by other remedies pxovided by `
law or ordinance {�3g, grt. 1269j-4 . 1, Codified �.n �351. OQ4(bj ,
Tax Code) ; and
WHEREAS� in addition to other remedies available to the _
City, the City desire� ta aolleCt delinquent hotel taxes by
placing a first lien far such nvnpayment on the real praperty
on which a hotel which is subjeot to the tax ie� located. -
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF GRP,PEVrNE, TEXAS:
� Seation 1. That all of the above pr�mieea are found to
be true and correct and ar� incorporated into the body of this
ordinance as if copied herein in their en�irety.
�-9� Section �. That �rticle II of Chapter Z1 of the Code of - .
Ordinances of the City of Grapevin�, Texas relatinq to a hotel
occupanCy tax ia hereby amended in the folloaring particulars,
and all other chaptere, articles, sectione, subaectiona,
� '� paragraph�c, �entences, phr�tees, and werd� of the said Code are .
not amended but are in alI thinqs r�tified, verified, approved _
and af f irmed s �-
A. That section 21-27 of Chapter 21 is hereby amended
�o that it shall hereafter read as fol7.ows:
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"Section 2x-Z0 . Definitione . .
. - As used in thia article, the followinq terms -
� � shall have the reapective meanings ascrxbed
to them:
* * t . * _ �r * *
('_nnvPntinn center facil{�,j,ea or Convention �
center� com�lax: Civic centera, c�.viG �anter
buildinga, auditariume, exhibition halls and
coli�euma that are owned by the city or other
governmental entity or that are managed in
° whole or in part by the city. '�he term
includes parking areae or facilitie� that are �
for the parking or etorage of conveyancee and
�,� that are located at or in the immediate
vic�.nity oE other convention center
f�cilities . .
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H4tels A building in which members of the �
public obtain eleepinq acaammodation� for -
Consideration. The term irtcludea a hote].,
motel, tourigt home, tourist hou�e, tourist • .
aourt, ladging houge, inn, or rooming �'hou�a,
but doeB not include a hogpit�l, eanitarium,
ar nursinq home.
* * * ,r * * * � . �
Tauri�m: The quidance or management of
touristB.
sts An individual who travels from the
individual ' � residence to � different �
,�,„� municipality, county, state, or country for -
plea�ure, recreation, education ar culture. ° =
� B. That section 2i-21 0� Chapter 21 i� hereby amended
�o that it shall hereafter read �� followss .
"Section 21-21. Letrv of tax: ratei eg&etitions .
� {a} There i� hereby � Zevied a tax of �i�
percent (6�) of the price paid for a -
- roam in a hotel on a person who, under a
lease, concession, permit, riqht af
accesa, licenee, contract or agreement, _
pays for the use- or pos�ession or for
the righ� of u�e or poaeeasion of a room
in the hotel, costs $10 or more each -
day, and ia ordinarily u�ed for �leeping.
� s (b) The price of a room in a hotel daes not
include �he cost of food sesved by the
hotel or ` the coat of perso�al aervices
performed by the hotel for the pereon _
except for tho�e aervices related to
_ . cleaning and readying the room for use
,�,� or poaeeasion. '
(c) The tax doe� no� apply to a persan who
has the right to use or poeBegg a room _
�"�' in a botel for thirty (30) or more days . "
C. That secti,on 21-22 of Chapter 21 is h�reby amended
so that it shall hereafter read a� follows: -
"SectiQn 21-22. Ues Qf t�x �evenue.
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� (a) Revenue derived from the municipal hotel
occupanCy tax may be u�ed only to
. - promote touriam and the convention and
� � hotel induatry, and $uch u�a is limited
to �he Eollowinqs
( 1) the acquisit�ion of sites for and the
constructian, improvement, e�larging,
equipping, repairing, operation, and -
maintenance of conventian center
facilitie�; -
(2) the furnishing cf fac��ities, personnel,
� " and materials for the regi�tration of
convention delegat�a or reqistrants; �
� {3) advertisinq and conducting �olicitation
and promotional programs to attract
touriata and convention delegates ox
registranta to the city and its vicinity;
(4) the encouragement, promotion, improve- � -
ment, and application of the arts, � �
• inciudinq music (in�trumental and -
vocal) , d�nce, drama, folk art, creative
writing, �rChitacture, desiqn and allied .
fieide, paint�nq, sculpture, � photo-
- qraphy, graphic and craft artg, . motion
picture�, radio, telev�sion, tape and
� sound recording, and th� art� related to _
the presen�ation, performance, execution,
and exhibition of these major art forms= .
and -
. (5) hi�torical re�toration and preservation
projecte or activities or advertising
and conducting solicitation and �
promotional proqrama to encourage -
� tourists and convention deleqates or =
reqistrantg to visit preeerved historic . �
� aitee or museums: (i) at or in the
immediate vicinity o� convention center
facilities; or (1i) loCgted eleewhere in
the city and it� vicin�ty that �ould be
� frequented by touri�ts, Convention
� delegatee, or other vi�itors to th� _
o�ty.
(b) xatel occupanoy tax revenue spent for a
purpo�e authorized by this section may _
be spent fox day-�o-day operation�,
supplies, �alsriee, office rental,
travel expenseffi, and other administra- -
tive co�t� only if those administrative
co�te are incurred directly in the .
� - promotion and servicinq of expenditures
authoxized under thig �ection. The
� portion of the total admini�trative
aosts �o� whi�h the hotel occupancy tax -
revenue may be used may nat exceed the
- � portion of tho�a administrative costs
,.�. actualiy incurred in conductinq the
activitieg for which the hatel tax
revenue may be used.
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(c) Municipal hvtel occupency tax revenue
may not be apent for travel for a person -
to �attend an event or _ conduct an
activity the primary purpose of which is -
not directly related to the promotion of
tourism and the convention $nd hatel
� industry or the performance o� the - �
person' s job in �n effi�ient and �
profeegional manner. "
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' D. That section 21-24 of Chapter 21 is hereby amended
eo that it ahall hereafter read aa follaws:
. � "SeCtion 21-24 . Allocation of revenu�.
(a) Not mor� than fifteen percerit ( 15$) of
the hotel � occupancy tax revenue
coilected by the city or the amount o�
tax rece�ved by the city at the rate of �
one percent (I�} of the cost of a room,
whichever ig qreater, may be u�ed for
th� - purposes pxavided by section
Z1-22(a} (4) of thie chapter relating to
� promotion of the arts. �
(b) Not lese than the amount of revenue
received by the ci.ty from the tax
impoeed in this article at a rate of one
percent ( 1$) of the cost of a room ghall
be u�ed for the purpogee- epeci��.ed in �
�ection 21-22(d) (3) of this che�pter
relating to programS deeiqned to attract -
touriata and converition delegates to th� �
. city. -
E. That gection 21-27 of Chapter 21 is hereby amended .
so that it shall hereafter read as follows: � " -
°Section 21-27 . Penaltie�; Lie�,.
A. Pen�ltvs If any pereon �shall fail � to - �
col].ect the tax imposed herein or shall _
fail to file a report ag required herein,
or sha7.l fail tc pay to �he city manaqer
, the tax as impo�ed herein, when the said
collection is required or report or
pay�nent is due, or ahall file a false �
�, report, then such per�an ehaii be deemed -
� guilty of a m�,sdemeanor and upon =
conviction be puniehed as provided� in -
� aection 1-fi of thie Code. In eddition,
euch person who faile to remit the tax
imposed by this article w�.thin the time
required shall forfeit five (5) per cent
of the amount due as a penal�y, 8�d after
the first thirty {30) daye shall forfe�� �
en additional f�ve (5} p�r cent o� su�h -
tax; provid�d, however, the penalty shall
never be less than one dollar ($1.00) .
Delinquent taxea shall draw interest at _
the rate of six (-6� per cent per annum
beginning sixty (60) daye from the date
dus. -
B, y�,�n: upon the �ailure o� the per�on .
� . reaponsible for collecting the tax herei.n
impaged to fi],e the report and� pay the
� tax for any period as set iorth harein,
in addition to all other remedies, the -
City tax asaes�aor-collector is authorized
_ . to make an agg�e�ment of �he tax for auch
„�� per�,od, and the tax a�seseed, taqether -
with any penaities provided by statute ar �
this ordinance, shall be a prior and
euperior lien on ali p�coperty af the _
``" " hotel. "
Section 3 . The increase in tax provided for herein -
shall nvt apply ta th� tax imposed on the use o� pos�egeion of
a room under n contract execut�d before actober 1, 1989, that
providee for the payment of the tax et the rate in effect �when �
the cantract wa� executed, unlesg tha- contract is aubject to
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� change or modification by reason of the tax rate increase. The
� tax rate applicable to the use or po�aeesion of a room under
� the contract is the rate in effect when the contract wa�
executed.
- Section 4 . � Thi$ Ordinance shall be cumulative ot �11 �
other ordinances of the City of Grapevine, Texaa, affecting
taxes and ahall not repeal any of the provlsion� of said �
ordinance� except in those inetancea w�ere provi�ions of those
ordinances are in direct conflict with the provi�ion� of this
Ordinance.
Section 5. If any eection, article, paragraph,
�� sentence, clau�s, phra�e or �ord in thi� ordinance, or
application thereto any person or circumatances is held invalid
or unconstitutional by a Court of competent juri�diction, �uch
holding �hall nat affect the valid�ty of the remaining portions
af thia ordinnnce; aad the Ci�y Council hereby declarea it
would have pas�ed such remaining port�ons of the ordinance
de�pite �uch invalidity, which remsining portions ehall remain -
in full force and effect.
SeCtion 6 . The fact th�t the pregent ordinance and
regulatians of the City a� Grapevine, T�xaa, are fnadequate to
properly safeguard the health, safety, morals, peace and
general welfare of the inhabitanta of the City of Grapevine,
Texas� creates an emergency for the immediate pre�ervation of
the public bu�iness, property, health, aafety and general
welfare of the public which requirea that the City Charter -
provision that the caption of an ordinance be read in open
meeting of the Council on two (2) eeverai daya be dispensed .
with, and the said rule i� hereby dispenaed with.
Section 7 . That �his ardinance shall take effect on
Qctober 1, 1969 . _.
PASSED AND APPROVED by the City Council of the City of
�,,, Grapevine, Texas on �his the 3rd day o;E October , I�A9 . "
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William D. Tate
� Mayor
ATTEST:
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Linda Huff
City Secretary �
[SEAL] � .
OVED AS TO FO :
Jo n F. Boyle, Jr.
City Attorney , _ •
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