O-79-733 - 12/13/1979ORDINANCE NO.
733
AN ORDINANCE LEVYING AN OCCUPANCY TAX FOR THE
CITY OF ROUND ROCK, DEFINING CERTAIN TERMS; LEVY-
ING THE TAX; PROVIDING FOR A RATE AND PROVIDING
FOR EXCEPTIONS; PROVIDING FOR THE DISPOSITION OF
THE REVENUE; PROVIDING FOR THE COLLECTION OF THE
TAX; PROVIDING FOR QUARTERLY REPORTS; PROVIDING
FOR RULES AND REGULATIONS; PROVIDING FOR VIOLA-
TIONS AND PENALTIES; PROVIDING FOR AN EFFECTIVE
DATE; PROVIDING FOR A SAVINGS CLAUSE AND REPEAL-
ING CONFLICTING ORDINANCES.
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF ROUND ROCK,
TEXAS, THAT:
Section 1. Definitions. As used herein, the following
terms and phrases are defined as follows:
(a) "Consideration" shall mean 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
the cleaning and readying of such room for occupancy.
(b) "Hotel" shall mean any building or buildings in
which the public may, for a consideration, obtain sleeping
accommodations. The term shall include hotels, motels, tour-
ist homes, houses, or courts, lodging houses, inns, rooming
houses, or other buildings where rooms are furnished for a
consideration, but "hotel" shall not be defined so as to
include hospitals, sanitariums, or nursing homes.
(c) "Permanent resident" shall mean any occupant who has
or shall have the right to occupancy of any room or rooms in
a hotel for at least thirty (30) consecutive days during the
current calendar year or preceding year.
(d) "Person" shall mean any individual, company, corpora-
tion, or association owning, operating, managing or control-
ling any hotel.
(e) "Occupancy" shall mean the use or possession, or the
right to the use or possession, of any room in a hotel if the
room is one ordinarily used for sleeping and if the occu-
pant's use, possession, or right to use or possession extends
for a period of less than thirty (30) days.
(f) "Occupant" shall mean anyone, who, for a considera-
tion uses, possesses, or has a right to use or possess any
room in a hotel if the room is one ordinarily used for
sleeping.
(g) "Quarterly Period" shall mean 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.
(h) "Tax Assessor -Collector" shall mean the Tax Assessor -
Collector of the City of Round Rock.
Section 2. Levy of Tax, Rate and Exceptions.
(a) There is hereby levied a tax upon the cost of
occupancy of any sleeping room furnished by any hotel, where
the cost of occupancy is at the rate of Two Dollars ($2.00)
or more per day; such tax to be equal to jwv Percent ( a
%) of the consideration paid by the occupant of such room,
exclusive of other occupancy taxes imposed by other govern-
mental agencies.
(b) No tax shall be imposed hereunder upon a permanent
resident.
(c) No tax shall be imposed hereunder upon a corporation
or association organized and operated exclusively for relig-
ious, charitable or educational purposes, no part of the net
earnings of which inures to the benefit of any private
shareholder or individual.
Section 3. Disposition of Revenue.
(a) The revenue derived from the tax authorized herein
may only be used for:
(1) the acquisition of sites for and the construction,
improvement, enlarging, equipping, repairing, operation, and
maintenance of convention center facilities including, but
not limited to, civic center convention buildings, auditori-
ums, coliseums, civic theaters, museums, and parking areas or
facilities for the parking or storage of motor vehicles or
other conveyances located at or in the immediate vicinity of
the convention center facilities;
(2) the furnishing of facilities, personnel and materi-
als for the registration of convention delegates or regis-
trants;
egis-
trants;
(3) for advertising for general promotional and tourist
advertising of the city and its vicinity and conducting a
solicitation and operating program to attract conventions and
visitors either by the city or through contracts with persons
or organizations selected by the city;
(4) the encouragement, promotion, improvement, and appli-
cation of the arts, including music (instrumental and vocal),
dance, drama, folk art, creative writing, architecture, de-
sign and allied fields, painting, sculpture, photography,
graphic and craft arts, motion pictures, television, radio,
tape and sound recording, and the arts related to the presen-
tation, performance, execution, and exhibition of these major
art forms;
(5) historical preservation and restoration.
(b) The City Council may by resolution, contract on an
annual basis with persons or organizations selected by the
city to pay a portion of the revenue derived from the tax to
said person or organization for the purpose of advertising
and conducting solicitation programs to acquaint potential
users with public meeting and convention facilities, and for
promotion of tourism and advertising of the city and its
vicinity.
Section 4. Collection.
Every person owning, operating, managing or controlling
any hotel shall collect the tax imposed herein for the City
of Round Rock.
Section 5. Reports.
On the last day of the month following each quarterly
period, every person required in Section 4. hereof to collect
3
the tax imposed herein shall file a report with the Tax
Assessor -Collector showing the consideration paid for all
room occupancies in the preceding quarter, the amount of tax
collected on such occupancies, and any other information as
the Tax Assessor -Collector may reasonably require. Such per-
son shall pay the tax due on such occupancies at the time of
filing such report.
Section 6. Rules and Regulations.
The Tax Assessor -Collector shall have the power to make
such rules and regulations as are necessary to effectively
collect the tax levied herein, and shall upon reasonable
notice have access to books and records necessary to enable
him to determine the correctness of any report filed as
required herein and the amount of taxes due under the provi-
sions herein.
Section 7. Violations and Penalties.
(a) If any person required by the provisions herein to
collect the tax improved herein, make reports as required
herein, and pay to the Tax Assessor -Collector the tax im-
proved herein, shall fail to collect such tax, file such
report, or pay such tax, or if such person shall file a false
report, such person shall be deemed guilty of a misdemeanor
and upon conviction shall be punished by fine not to exceed
$200.00.
(b) If any person shall fail to file a report as
required herein or shall fail to pay to the Tax Assessor -Col-
lector the tax as imposed herein when said report or payment
is due, he shall forfeit five percent (5%) of the amount
due as a penalty, and after the first thirty (30) days he
shall forfeit an additional five percent (5%) of such tax.
Provided, however, that the penalty shall never be less than
One Dollar ($1.00). Delinquent taxes shall draw interest at
the rate of six percent (6%) per annum beginning sixty (60)
days from the date due.
Section 8. Effective Date.
This ordinance shall be and become effective on and
after January 1, 1980.
Section 9. Savings Clause.
The invalidity of any section or provision of this
ordinance shall not invalidate other sections or provisions
thereof.
Section 10. Repealing Conflicting Ordinances.
All ordinances, parts of ordinances, or resolutions in conflict
herewith are expressly repealed.
READ and APPROVED on first reading this the �o day of
AWKI/VL, 1979.
READ, APPROVED and ADOPTED on second reading this the /3
day of
ATTEST:
7
1 4 9
(1a. Mi , 1979.
S
SecretaryANNEy
LAND it