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(A) There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel within the city and its extra-territorial jurisdiction (ETJ) where such cost of occupancy is at the rate of $2 or more per day, such tax to be equal to 7% of the consideration paid by the occupant of such room to such hotel.
(B) Any person owning, operating, managing or controlling any hotel shall collect the tax referenced in division (A) of this section and required herein.
(Ord. 2020-04, passed 6-18-2020)
(A) Any person required to collect the tax imposed by this chapter shall file a HOT report with the City Secretary detailing the consideration paid for all room occupancies in the preceding quarter, the amount of tax collected on such occupancies, and any other information the city may reasonably require. Such person shall pay, without delay, the tax due on such occupancies at the time of filing the HOT report, along with a copy of the tax report filed with the Texas State Comptroller’s office in connection with the state hotel occupancy tax.
(B) Quarterly reports and payments shall be due on the following dates:
(1) First quarter – April 15;
(2) Second quarter – July 15;
(3) Third quarter – October 15;
(4) Fourth quarter – January 15.
(C) If the due date specified in division (B) of this section falls on a weekend or city holiday, the HOT report and payment shall be due on the next regular business day.
(D) Any person failing to file a required report or to pay the city tax imposed and required herein will be assessed a 5% penalty on the amount of the tax then due. If such a quarter tax is 30 days or more late, an additional 5% penalty will be imposed on the tax due for a maximum penalty of 10%; provided, however, that the minimum penalty amount imposed under this section shall not be less than $25. If the penalty due under this section is not paid, such penalty shall incur simple interest at 6% per annum beginning on the sixtieth day from the date the tax was due.
(Ord. 2020-04, passed 6-18-2020)
MUNICIPAL COURT BUILDING SECURITY FUND
(A) Every defendant convicted in a trial for a misdemeanor offense in the Municipal Court of the city, shall be required to pay a security fee as a cost of court, as set by the City Council from time to time.
(B) As used herein, a person is considered “convicted” if:
(1) A sentence is imposed on the person;
(2) The person receives community supervision, including deferred adjudication; or
(3) The court defers final disposition of the person’s case.
(Ord. 1012-95, passed 10-12-1995)
(A) The Court Clerk shall collect the court cost as established herein and shall pay them to the Municipal Treasurer.
(B) The Municipal Court Building Security Fund shall be administered by or under the direction of the City Council.
(Ord. 1012-95, passed 10-12-1995)
The funds collected as set forth herein may be used only to finance the following items when used for the purpose of providing security services for buildings housing the Municipal Court:
(A) The purchase or repair of x-ray machines and conveying systems;
(B) Handheld metal detectors;
(C) Walkthrough metal detectors;
(D) Identification cards and systems;
(E) Electronic locking and surveillance equipment;
(F) Bailiffs or other contract security personnel during time when they are providing appropriate security services;
(G) Signage;
(H) Confiscated weapon inventory and tracking systems; or
(I) Locks, chains or other security hardware.
(Ord. 1012-95, passed 10-12-1995)
MUNICIPAL COURT TECHNOLOGY FUND
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