Ord 2020-054/amending section 78.103 of the San Marcos City Code to modify the amounts of additional fees to be assessed and paid on delinquent hotel occupancy taxes

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ORDINANCE NO. 2020-54 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXAS AMENDING SECTION 78.103 OF THE SAN MARCOS CITY CODE TO MODIFY THE AMOUNTS OF ADDITIONAL FEES TO BE ASSESSED AND PAID ON DELINQUENT HOTEL OCCUPANCY TAXES; PROVIDING A SAVINGS CLAUSE; PROVIDING FOR THE REPEAL OF ANY CONFLICTING PROVISIONS; AND DECLARING AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXAS: SECTION 1. Section 78.103 of the San Marcos City Code is amended as set forth below. Underlining indicates added text, and strikethroughs indicate deleted text. Sec. 78.103. Reporting and payment. (a) Every person required in subsection 78.102(d) to collect a hotel occupancy tax shall file a report with the director of finance showing the amount paid for all rooms during each calendar month, the amount of tax collected and any other information the city may reasonably require. (b) Reports shall be filed and the full amount of taxes due shall be paid by the 20th of every month following the end of each calendar month. (c) Reports shall be filed and taxes shall be paid at the city finance department. The director of finance is designated to provide receipts showing amounts paid, certificates stating that no tax is due and statements of the amount due. (d) Electronic versions of the reports are available for hotels on the city's website. A report is due from a hotel even if no tax is due. The hotel occupancy tax report must be filled out completely and signed. If the report is not filled out completely and signed, it will be considered an incomplete report and returned to the owner. Penalties and interest will continue to accrue until the report is filled out completely and returned to the director of finance. (e) When the total amount due is not received by the due date, A a late charge of 15 N r+ the total + a that is not , eive,a by the due date will be assessed against persons required to collect the tax under subsection 78.102(d). as follows: (1) For hotel occupancy taxes required to be collected for the months of August 2020 through September 2023: