07-94-Ordinance-Providing for the Levy of Hotel Occupancy Tax-08/01/1994CITY SECRETARY
CITY OF SANGER, TEXAS Ofl[ iNAL COPY
ORDINANCE NO. 0 7-9 4
AN ORDINANCE OF THE CITY OF SANGER, TEXAS,
PROVIDING FOR THE LEVY OF A HOTEL OCCUPANCY TAX
TO BE IMPOSED ON CERTAIN BUSINESSES IN THE CITY OF
SANGER; ESTABLISHING THE RATE OF SUCH TAX AND
EXCEPTIONS THERETO; PROVIDING FOR THE COLLECTION
OF THE TAX AND REQUIRING THE FILING OF QUARTERLY
REPORTS; ESTABLISHING THE AUTHORITY OF THE CITY
TO PROMULGATE RULES AND REGULATIONS AND
REQUIRING ACCESS TO BOOKS AND RECORDS OF
AFFECTED BUSINESSES; ESTABLISHING A LEVEL OF
REIMBURSEMENT FOR THE COST OF COLLECTING SUCH
TAX; PROVIDING FOR THE FAILURE TO COLLECT SUCH
TAX, MAKE REPORTS OR PAY THE TAX; ESTABLISHING
APPLICABILITY TO THE EXTRATERRITORIAL
JURISDICTION OF THE CITY; ESTABLISHING THE
APPLICABILITY OF THE STATE TAX CODE; PROVIDING FOR
SEVERABILITY OF THIS ORDINANCE; PROVIDING FOR ANY
CONFLICTING PROVISIONS; AND PROVIDING AN
EFFECTIVE DATE FOR THIS ORDINANCE.
NOW BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
SANGER, TEXAS:
SECTION 1. DEFINITIONS
That the following words, terms and phrases are, for the purposes of this Ordinance and
except where the context clearly indicates a different meaning, defined as follows:
Consideration. The cost of the room, sleeping space, bed or dormitory space but shall not
include the cost of any food served or person services rendered to the occupant not related
to cleaning and readying such room or space for occupancy, and shall not include any tax
assessed for the occupancy thereof by any other governmental agency.
Hotel. Any building or buildings, trailer or other facility in which the public may, for
consideration, obtain sleeping accommodations. The term shall include hotels, motels,
tourist homes, houses or courts, lodging houses, inns, rooming houses, trailer houses,
trailer motels, dormitory space where bed space is rented to individuals or groups,
apartments not occupied by permanent residents, as that term is hereinafter defined, and all
other facilities where rooms or sleeping facilities or space are furnished for consideration.
As defined herein, "hotel' shall not include hospitals, sanitariums or nursing homes.
Qccupancv. The use or possession, or the right to the use or possession of any room,
space or sleeping facility.
Occupant. Anyone who, for a consideration, uses, possesses, or has the right to use or
possess any room or rooms, or sleeping space or facility in a hotel under any lease, access,
license, contract or agreement.
Page 1 of 4
CITY SECRETARY
ORIGINAL COPY
Permanent Resident. Any occupant who has or shall have the right of occupancy of any
room or rooms, or sleeping space or facility in a hotel for at least thirty (30) consecutive
days during the current calendar year or preceding year.
Person. Any individual, company, corporation, or association owning, operating,
managing or controlling any hotel.
Quarterly Period. The regular calendar quarters of the year, the first quarter being
composed of the months of January, February, and March; the second quarter being the
months of April, May, and June; the third quarter being the months of July, August, and
September; and the fourth quarter being the months of October, November and December.
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(a) That there is hereby levied a tax upon the cost of occupancy of any room or space
furnished by any hotel where such cost of occupancy is at the rate of two dollars ($2.00) or
more per day, such tax to be equal to seven percent (7%) of the consideration paid by the
occupant of such room to such hotel, exclusive of other occupancy taxes imposed by other
governmental agencies.
(b) That no tax shall be imposed hereunder upon a permanent resident.
(c) That no tax shall be imposed hereunder upon a corporation or association organized
and operated exclusively for religious, charitable or educational purposes, no part of the net
earnings of which inures to the benefit of any private shareholder or individual.
SECTION 3. COLLECTION OF TAX
That every person owning, operating, managing or controlling any hotel shall collect the
tax imposed by Section 2 hereof for the City of Sanger.
SECTION 4. FILING OF QUARTERLY REPORT
That on the last day of the month following each quarterly period, every person required in
Section 3 hereof to collect the tax imposed herein, shall file a report with the City
Administrator showing the consideration paid for all room occupancies in the preceding
quarter, the amount of the tax collected on such occupancies, and any other information the
City Administrator may reasonably require. Such person shall pay the tax due on such
occupancies at the time of filing such report. There shall also be furnished to the City
Administrator at the time of payment of said tax a copy of the quarterly report filed with the
State Comptroller in connection with the State of Texas hotel occupancy tax.
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That the City Administrator shall have the power to make such rules and regulations as are
reasonable and necessary to effectively collect the tax levied hereby, and shall, upon
reasonable notice, have access to books and records necessary to enable him/her to
Page 2 of 4
determine the correctness of any report filed as required by this Ordinance and the amount
of taxes due under the provisions of this Ordinance.
MOLUMODMULIMILUM M
"a" -
That every person required in Section 3 to collect the tax imposed by this Ordinance, may
deduct and withhold from the payment, as reimbursement for the cost of collecting the tax,
an amount not to exceed one percent (1%) of the amount of the tax collected and required to
be reported.
AND PAY TAX
That if any person required by the provisions of this Ordinance to collect the tax imposed
herein, or make reports as required herein, and pay the tax imposed herein, shall fail to
collect such tax, file such report or pay such tax, or if any such person shall file a false
report, such person shall be deemed guilty of a misdemeanor and upon conviction be
punished by a fine not to exceed five hundred dollars ($500.00) and shall pay the tax due,
together with a penalty of five percent (5%) of the tax due for each thirty (30) days that the
same is not timely filed and shall forfeit the reimbursement for the cost of collecting the tax.
CTRWFrsT3rM7.V.W01 .. 1 ►
That the provisions of this Ordinance, as may be amended from time to time, shall apply to
all territory with the extraterritorial jurisdiction of the City of Sanger as the same may exist
from time to time, and the same shall be and is hereby imposed on all applicable persons
within the said extraterritorial jurisdiction of the City of Sanger.
SECTION 9. STATE TAX CODE APPLICABILITY
That the administration of this Ordinance shall be in accordance with the provisions of the
state law regarding hotel occupancy taxes found at V.T.C.A., Tax Code, ch. 351.
SECTION 10. SEVERABILITY
That if any section, subsection, paragraph, sentence, clause, phrase, or word in this
Ordinance, or application thereof to any person or circumstances, is held invalid by a court
of competent jurisdiction, such holding shall not affect the validity of the remaining
portions of the Ordinance, and the City Council of the City of Sanger hereby declares that it
would have passed such remaining portions of the Ordinance despite such invalidity.
That any and all Ordinances of the City of Sanger heretofore adopted which are in conflict
with this Ordinance are hereby expressly repealed insofar as the same are in conflict
therewith.
Page 3 of 4
SECTION 12. EFFECTIVE DATE
That this Ordinance shall take effect from and after the 1 day of August
1994.
PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
SANGER, TEXAS, ON THIS THE 1 DAY OF LUList
1994.
AT7
CI SECRETARY
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Page 4 of 4
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I, Blake Lemons, Publisher of the Sanger Courier, do hereby swear that a
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in the Sanger Courier on this date(s) L
The Sanger Courier has general circulation in Denton & Cooke counties.
Publisher
Sworn to before me, Notary Pu 'c, in and for the County of Denton, this the
1-7 ORT of 1994.
Notary Public
Y ° RICHARD MUIR
' NOTARY PUBLIC
F • STATE OF TEXAS
Commission Expires 12.31-96
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ORDINANCE #07-94
=ord Bronco 11, V6, auto AN ORDINANCE OF THE CITY OF SANGER, TEXAS, PROVID-
„ XLT Package, NICE, ING FOR THE LEVY OF A HOTEL OCCUPANCY TAX TO BE IMPOSED
f do ON CERTAIN BUSINESSES IN THE CITY OF SANGER; ESTABLISHING
[G a ��®i, THE RATE OF SUCH TAX AND EXCEPTIONS THERETO; PROVIDING FOR
1 THE COLLECTION OF THE TAX AND REQUIRING THE FILING OF QUAR-
'UCks & vans l TERLY REPORTS; ESTABLISHING THE AUTHORITY OF THE CITY'TO
t PROMULGATE RULES AND REGULATIONS AND REQUIRING ACCESS
`$17 743-5449 TO BOOKS AND RECORDS OF AFFECTED BUSINESSES; ESTABLISH-
ING A LEVEL OF REIMBURSEMENT FOR THE COST OF COLLECTING
V e r a l other SUCH TAX, MAKE REPORTS OR PAY THE TAX; ESTABLISHING APPLI y
a rs to choose CABILITY TO THE EXTRATERRITORIAL JURISDICTION OF THE
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_� . FABI�SI41N�°g14E-APPLI0ABILITY iF t ,.:.;;
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Uf11 VIDI'NG FOR,SEVERABILITY OF THIS ORDINANCE; PROVIDING FOR'
ANY CONFLICTING PROVISIONS; AND PROVIDING AN EFFECTIVE
Im DATE FOR THIS ORDINANCE. +
CITY OF SANGER, TEXAS'
®WEE� ORDINANCE #019-94
AN ORDINANCE GRANTING TO LONE STAR GAS COMPANY.
A DIVISION OF ENSERCH CORPORATION, A CORPORATION, ITS SUC-
CESSORS AND ASSIGNS, AFRANCHISE TO FURNISH AND.SUPPLY GAS
TO THE GENERAL PUBLIC IN THE CITY OF SANGER, DENT ON COUNTY,
I , TEXAS, FOR THE TRANSPORTING, DELIVERY, SALE, AND DISTRIBU-
TION OF GAS IN, OUT OF, AND THROUGH SAID MUNICIPALITY FOR
ALL PURPOSES; PROVIDING FOR THE PAYMENT OF A FEE OR CHARGE
lty 11011i/ rt FOR THE USE OF THE STREETS, ALLEYS, AND PUBLIC WAYS; AND PRO-
VIDING THAT IT SHALL BE IN LIEU OF OTHER FEES AND CHARGES,
/ EXCEPTING AD VALOREM TAXES; AND REPEALING ALL PREVIOUS
GAS FRANCHISE ORDINANCES.
Bl�1"OiOiittlr �.,e7t APPROVED AND ADOPTED BY SANGER CITY COUNCIL ON
" AUGUST 1, 1994.
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ATTEST: Nel Armstrong
Rosalie Chavez, City Secretary Mayor, City of Sanger
/our �n�o
wta5 ethel3 PUBLIC HEARING NOTICE
Mlle Puri Bou lain
The City of Sanger will hold a public hearing at 7:00 p,m. on
Y1S�1't1� 1 111 August 15, 1994 in the Sanger City Hall in regard "to the sub-
;� mission. of an application to the Texas Department of Hous-
ing & Community Affairs for a Texas Community Develop-
ROM,
ment Program (TCDP) grant. The purpose of this meeting is
ngel� to allow citizens an opportunity to discuss the deveoppment
r�iiGi =9G-
y of local housing and community development needs, the
9e Y amount of TCDP funding.available, all eligible TCDP activi-
ties, and the use of past TCDP funds. The city encourages
citizens to participate in'the development of this TCDP appli-
cation and to make their views known at this public meeting.
Citizens unable to attend this meeting may submitt their views
and proposals to the City Manager's Office 'during regular
' office hours. Handicapped individuals who wish to attend
this meeting should contact City Hall to arrange ifor assis-
BU Oi sell tance.
y ® Rosalie Chavez, iCity Secretary
Real Estate
call
rginiya A. Williams
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