HomeMy WebLinkAboutORD 1987-022 CITY OF GRAPEVINE, TEXAS
ORDINANCE NO. 87-22
AN ORDINANCE OF THE CITY OF GRAPEVINE, TEXAS
AMENDING CHAPTER 21, ARTICLE II OF THE
GRAPEVINE CITY CODE RELATING TO HOTEL
OCCUPANCY TAX BY AMENDING SECTION 21-20
RELATING TO DEFINITIONS; AMENDING SECTION
21-21 RELATING TO THE LEVY OF THE TAX;
AMENDING SECTION 21-27 RELATING TO
PENALTIES; PROVIDING FOR THE REPEAL OF
INCONSISTENT ORDINANCES; PROVIDING A
� SEVERABILITY CLAUSE; DECLARING AN EMERGENCY
AND PROVIDING AN EFFECTIVE DATE
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF GRAPEVINE, TEXAS:
Section 1 . Section 21-20 of the Grapevine City Code is
hereby amended by amending the following definitions, which
shall hereinafter read as follows:
"Consideration: The cost of the room in a
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 cleaning and readying of such
room for occupancy. The fact that the
consideration is paid by someone other than
the occupant of the room shall not affect
the levying of the tax pursuant to Section
21-21 .
� "Occupant: Any person, who, for a
consideration, uses, possesses, or has a
right to use or possesses any room in a
hotel if the room is one ordinarily used for
sleeping. "
Section 2 . Section 21-20 of the Grapevine City Code is
hereby amended by the addition of the word "person" which shall
read as follows :
"Person: any and all individuals who use,
possess or have the right to use or possess
any room in a hotel , irrespective as to
whether such right is personal or derived
from a firm, partnership, corporation, or
association. The term shall not include
firms, partnerships, corporations,
associations, trusts, joint ventures, or any
other such legal entity. "
Section 3 . Section 21-21 of the Grapevine City Code is
hereby amended to read as follows :
"There is hereby levied a tax upon the cost
�* of occupancy of any room space or facility
furnished by any hotel where such cost of
occupancy is at the rate of two dollars
,�„ ($2. QO) or more per day, a tax equal to six
(6) percent of the consideration paid by,
for or on behalf of the nonpermanent
resident of the room, space or facility of
such hotel , exclusive of other occupancy
taxes imposed by other governmental
agencies . "
Section 4 . Section 21-27 of the Grapevine City Code
shall be amended to read as follows:
"All parties who fail to collect the tax
imposed herein, or shall fail to file a
report as required herein, or shall fail to
pay to the City Manager the tax as imposed
herein when said report or payment is due,
or shall file a false report, then such
party shall be deemed guilty of a
misdemeanor and upon conviction to be
"�` punished as, provided in Section 1-6. In
addition, such party who fails to remit the
tax imposed by this ordinance within the
� time required shall forfeit five (5) percent
of the amount due as a penalty, and after
the first thirty (30) days shall forfeit an
additional five (5) percent of such tax;
provided, however, the penalty shall never
be less than one dollar ($1 . 00) . Delinquent
taxes shall bear interest at the rate of six
(6) percent per annum beginning sixty (60)
days from the date due. "
Section 5. This ordinance shall be cumulative of all
other ordinances of the City and shall not repeal any of the
provisions of any other ordinance of the City, unless otherwise
noted herein, except in those instances in which the provisions
of those ordinances are in direct conflict with the provisions
of this ordinance in which case the provisions of this
ordinance shall be controlling.
Section 6 . If any section, article, paragraph, sentence,
clause, phrase or word in this Ordinance, or application
thereto any person or circumstance 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 this Ordinance despite
such invalidity, which remaining portions shall remain in full
force and effect . -
Section 7 . The fact that the present ordinances 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 which requires that this ordinance become effective
from and after the date of its passage and it is accordingly so
ordained.
PASSED AND APPROVED on the 5th day of Ma,� •
1987 .
�i��--
Mayor, City of Grapevine, Texas
�
� -'�
oazax
-2-
ATTEST:
Cit S cretary, C of
Grapevine, Texas
�`� [SEAL]
APPROVED AS TO FORM:
City Attorney, City
Grapevine, Texas
��
�
� �
0 2 2 4 X
-3-