Ord 1995-041 - Laserfiche WebLink

Home Browse Search

'~ ~\.) ~.~- ~- 0:::' v ~. .U - ¡...<~i. 89 hI ~ - UJ- W üL e::: <'1:' - ~"'" ~ 8 ¡-,-->. U.I en -.' ~ "'õ . i-ri :c:r: >- Ua <; :;E;: ~B ORDINANCE 1995- 41 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXAS, AMENDING SECTION 26-17 OF CHAPTER 26, TAXATION, OF THE SAN MARCOS CODE OF ORDINANCES TO INCREASE THE PENALTY FOR DELINQUENT HOTEL OCCUPANCY TAXES AND TO PROVIDE FOR COLLECTION OF ATTORNEY'S FEES; INCLUDING PROCEDURAL PROVISIONS; AND PROVIDING FOR PENALTIES. i BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXA~: SECTION 1. That Chapter 26, Taxation, of the San Marcos Code of OrdinanceJ is amended by amending Section 26-17 to read as follows: : Sec. 26-17. Reporting and Payment Requirements. I (a) Every person required in section 26-16(d) to collect a tax shall file a report with the director of finance showing the amount paid for 'all rooms during each calendar quarter, the amount of tax collected, and any other information the city may reasonably require. (b) Reports shall be filed and the full amount of tax~s due shall be paid within thirty (30) days following the end of each calendar quarter.! i i (c) Reports shall be filed and taxes shall be paid at the city finan'ce 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) A late charge of 15% of the total amount due that is not received by the due date will be assessee;! against persons required to collect a tax under section 26-16( d). (e) An interest charge of 1 % per month of the total amount due, including late charge, that is not received within 15 days of the due date will be assessed against persons required to collect a tax under section 26- 16(d). (f) In addition to other remedies provided, the persons required to collect a tax under section 26-16(d) are liable to the City for the City's reasonable attorney's fees in collecting delinquent hotel occupancy taxes and penalties. ; (g) It is unlawful for any person to file a report under this section which contains any materially false or misleading information. SECTION 2. That if any word, phrase, clause, sentence, or paragraph of this ordinance is held to be unconstitutional or invalid by a court of competent jurisdiction, the remaining provisions of this ordinance shall remain in effect as if the unconstitutional or invalid portion had not been adopted, SECTION 3. That all ordinances and resolutions or parts of ordinances or resolutions in conflict herewith are hereby repealed. SECTION 4. That any person violating any provision of this ordinance shall be deemed guilty of a misdemeanor and upon conviction shall be subject to the penalty provided in Section 1-5 of the San Marcos Code of Ordinances. SECTION 5. That this Ordinance shall take effect ten (10) days from and after its passage, and it shall be published in a newspaper of general circulation in the area 'as required by the Charter of the City of San Marcos, Texas.