HomeMy WebLinkAboutOrdinance - 8908-1978 - Ordinance Amending Section 26-23; Sect. 26-22 1% Tax - 03/27/1986JCR:da
First Reading
March 27, 1986
Agenda Item #25
Second Reading
April S', 1986
Agenda Item #9
ORDINANCE NO. 8908 -------
AN ORDINANCE AMENDING SECTION 26-23 OF THE CODE OF ORDINANCES OF THE
CITY OF LUBBOCK BY AUTHORIZING A PERSON COLLECTING A TAX IMPOSED BY SECTION
26-22 OF THE CODE OF ORDINANCES OF THE CITY OF LUBBOCK TO DEDUCT AND RETAIN
ONE PERCENT (1%) OF THE TAX COLLECTED AS REIMBURSEMENT FOR THE COST OF
COLLECTING SAID TAX; PROVIDING FOR A FORFEITURE OF SAID ONE PERCENT
WITHHELD; PROVIDING AN EFFECTIVE DATE AND PROVIDING A SAVINGS CLAUSE.
WHEREAS, Art. 1269j, 4.1 V.A.C.S. specifically authorizes the City of
Lubbock to allow a person colle~ting a tax as required in Sec. 26-22 of the
Code of Ordinances of the City of Lubbock to retain one percent of the tax
collected as a reimbursement of said person's cost in collecting said tax;
and
WHEREAS, the City Council deems it to be in the best interest of the
citizens of the City to provide a method, as authorized by law, to allow a
person collecting said tax to be reimbursed for the cost associated
therewith; NOW THEREFORE:
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK:
SECTION 1. THAT Section 26-23 of the Code of Ordinances of the City
of Lubbock be and is hereby amended to read as follows:
Sec. 26-23. Collections.
(a) Every person, operating, managing, or controlling any hotel
shall collect the tax imposed in Section 26-22 of this article for the
City.
(b) That every person collecting the tax as provided in sub-
section (a) of this section is hereby authorized to retain from the
tax collected by.such person one percent of the tax collected to
reimburse said person for his or her efforts in collecting said tax
for the City.
(c) Notwithstanding the one percent reimbursement provided for
in subsection (b) of this section no reimbursement shall be authorized
or allowed in any case where the person collecting the tax fails to
pay said tax over to the City or fails to file reports with the City
as required by Sec. 26-24 of this article. In every case where the
person collecting the tax fails to-pay said tax to the City or fails
to file the reports required by Sec. 26-24 of the this article said
one percent reimbursement fee shall be forfeit and the total tax
collected shall be due the City.
SECTION 2. THIS Ordinance shall become effective October 1, 1986.
SECTION 3. SHOULD any provision herein be found to be unconstitu-
tional, illegal, or unenforceable, or unauthorized, the same shall not be
construed as altering or repealing any other provisions of this Ordinance,
but all such other provisions shall remain in full force and effect as if
there had been no finding of defect herein.
day of March , -------Passed by City Council on first reading this 27th
1986.
Passed by City Council on second reading this 9th day of April , 1986. ---_,_....._....._ __
~PPROVED AS TO CONTENT:
~ant
City Manager/Financial Services
ttorney
- 2 -
THE STATE OF TJ<-::XAS
COUNTY OF LUBBOCK M2320-R172
Before me :SeveriJ' HarPer a Notary Public in and for Lubbock County. Texas on this day
personally appeared l:.w.1.11 Auftll• Acct. Manet!er of the Southwestern Newspa-
pers Corporation. publishers of the Lubbock Avalanche-.Journal Morning. Evening and Sunday. who
being by me duly sworn did depose and say that said newspaper has been published continuously for more
than fifty-two weeks prior to the first insert ion of this --1.L.41Cif.lil£~1~11--lN~~t-011-{;t-llirfiCr481----------
-------------No. 751149 at Lubbock County. Texas and the attached print-
ed copy of the Lee:al Notice is a true copy of the original and was printed in the Lubbock
A valanche-.Journal on the following dates: ___.4~/ .... S ... 2,...,.,'-ti1~.:::9~L<IJ.J8'iJ.61U-----------------
181 -ord1 @ .76 = 1137.56
Account Manae:er
LUBBOCK AVALANCHE-JOURNAL
Southwestern Newspapers Corporation
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/_,:::;Si&bsc~~t:f:l~na sworn to before me this22nd day of~.,......,...... ___ , 19.86--
: -..:. .---:::-
·.---~·~ """" .. -~ .. -..:.,_ ~ ~· -
G IE~LV IM.Ri'ER
NOTARY PUBLIC in and for the State of Ter.as
My Commission Expires Aur;lJst 24, 1939