Ord 1997-023 - Laserfiche WebLink

Home Browse Search

09 r-- ~~ - 186 l1J.š «; ¡:::: '" "" - I.J.J:E ~ ~~ - ~= ~ ;;:~ ;:; J3;}~ ORDINANCE 1997 - 21 '/ i ~ ~>- < -- Qò AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXAS, ADOPTING THE U.S. POST OFFICE POSTMARK AS PROOF OF TIMELY RECEIPT OF HOTEUMOTEL REPORTS AND TAXES BY AMENDING SECTION 78.103 OF THE SAN MARCOS CITY CODE; INCLUDING PROCEDURAL PROVISIONS AND PROVIDING FOR PENAL TIES. 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 to read as follows: Sec. 78.103. Reporting and payment. (a) Every person required in subsection 78.1 02( d) to col!ect a hotel occupancy 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 reasonal3ly require. (b) Reports shall be filed and the full amount of taxes due shall be paid by the last day of the month following the end of each calendar quarter. (c) Reports shall be filed and taxes shall be paid at t;q.;- 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) A late charge of 15% of the total amount due that is not received by the due date will be assessed against persons required to collect the tax under subsection 78.1 02(d). (e) An interest charge of 1 % per month of the total amount due, including late charges, that is not received within 60 days of the due date will be assessed against persons required to collect a tax under subsection 78.1 02( d). (f) In addition to other remedies available to the city, the persons required to collect a tax under subsection 78.1 02( 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. (h) For purposes of this section, the date indicated by a U.S. Post Office postmark on an envelope mailed to the City at its correct address, containing a report or payment due under this section, is considered the date of receipt by the City. SECTION 2. 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 other provisions of this ordinance will continue in force if they can be given effect without the invalid portion. SECTION 3, All ordinances and resolutions or parts of ordinances or resolutions in conflict with this ordinance are repealed.