O-1983-1373 - Laserfiche WebLink

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e _ .:....i.... - . I. . . ORDINANCE NO. l373 AN ORDINANCE OF THE CITY OF LA PORTE, TEXAS, ADDING CHAPTER l2 1/4 to THE CODE OF ORDINANCES, ENTITLED "HOTEL OCCUPANCY TAX" ~ PROVIDING FOR THE LEVY AND COLLECTION OF A HOTEL OCCUPANCY TAX; PROVIDING FOR EXEMPTION; PROVIDING FOR REPORTS~ PROVIDING FOR RULES AND REGULATIONS BY THE TAX COLLECTOR~ PROVIDING FOR A PENALTY; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LA PORTE: PART I. Chapter l2 1/4 shall be added to the Code of Ordinances of the City of La Porte, Texas, ent i tled "Hotel Occupancy Tax," which shall read as follows: CHAPTER l2 l/4 HOTEL OCCUPANCY TAX SECTION 12 1/4-l - DEFINITIONS The following words, terms and phrases are, for the purposes of this chapter, except where the context clearly indicates a different meaning, defined as follows: ./ (a) Hotel - Shall mean any building or buildings, trailer or other facilities, in which the public may, for a considera- tion, obtain sleeping accommodations. The term shall include hotel, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, or other buildings where rooms are fur- nished for a consideration, but hotels shall not be defined so as to include hospitals, sanitariums or nursing homes. (b) Consideration Shall mean the cost of the room, sleeping space, bed or other facilities in such hotel 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, sleeping space, bed or other facility for occupancy. (" \ , , '"