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O-1983-1373
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O-1983-1373
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Last modified
11/2/2016 3:38:41 PM
Creation date
7/21/2006 10:32:10 AM
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Legislative Records
Legislative Type
Ordinance
Date
8/24/1983
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<br />e <br /> <br />. <br /> <br />e <br /> <br />Ordinance No. <br /> <br />l373 <br /> <br />, Page 3. <br /> <br />(b) No tax shall be imposed hereunder upon a Permanent <br />Resident. <br />(c) No tax shall be imposed hereunder upon a corporation <br />or association organized and operated exclusively for religious, <br />charitable or educational purposes, no part of the net earnings <br />of which inures to the benefi t of any private shareholder or <br />individual. <br /> <br />. <br /> <br />SECTION 12 1/4-3 - COLLECTION. <br /> <br />Every Person owning, operating, managing or controlling <br />any Hotel shall collect the tax imposed in Section l2 1/4-2 <br />hereof for the City of La Porte. <br /> <br />SECTION l2 1/4-4 - REPORTS. <br /> <br />e <br /> <br />On the last day of the month following each quarterly <br />period, every Person required hereby to collect the tax imposed <br />by this Article shall file a report wi th the Tax Collector <br />showing the Consideration paid for all room occupancies in the <br />preceding quarter, the amount of the tax collected on the <br />Ci ty' s behalf on such occupanc ies, and any other informat ion <br />as the Tax Collector may reasonably require~ such reports <br />shall be in writing. Such Person shall pay over the tax due <br />on such occupancies at the time of filing such report. There <br />shall also be furnished to the Tax Collector of the Ci ty of <br />La Porte at the time of payment of such tax, a copy of the <br />quarterly tax report filed with the State Comptroller in con- <br />nection with the State of Texas Hotel Occupancy Tax. The <br />Person required to collect the tax may deduct and withhold from <br />the Person's payment to City, as reimbursement for the cost of <br />collect ing the tax, an amount equal to one per cent (l%) of <br /> <br />-- <br />
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