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HomeMy WebLinkAboutO-1958-553_ ___ _ _ _ ~ • • ORDINANCE N0, ~, ~ AN ORDINANCE LEVYICdG AN OCCUPATION TAX ON EVERY PERSON, FIRh9, CORPORATION OR ASSOCIATION OF PERSONS PURSUING ANY OCCUPATION TAXED, OR THAT MAY BE HEREAFTER TAXED, BY THE OCCUPATION TAX LAI9S OF THE STATE OF TEXAS; FIXING THE AMOUNT OF SUCH TAX AT ONE-HALF (1/2) THE STATE TAX; AND PROVIDING A PENALTY FOR ITS VIOLA- TION. BIE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF LA PORTE, TEXAS, THAT: Section 1, There shall be, and is hereby, levied, and there shall be collected from every person, firm, company, or association of persons pursuing any occupation taxed by the general laws of the State of Texas, an annual occu- pation tax equal in each instance to one-half (1/2) of the State occupation tax, which said taxes shall be paid annually in advance except where otherwise pro- vided by the State law, in which event the same may be paid as is provided by the State law. Section 2. There shall be levied and there shall be collected from every person, firm, company or association of persons pursuing any occupation that may hereafter be taxed by the General Laws of the State of Texas, an amount equal to one-half (1/2) of such said State occupation tax, which shall be levied and collected as provided in Section 1. Section 3. That any person cvho may violate any of the provisions of this Ordinance shall, upon conviction thereof, be fined in any sum not less than One Dollar ($1.OG) nor more than One hundred Dollars (~10U.00). Section ~_. This ordinance shall become effective from and after its • passage, approval and publication, as provided by law. Passed and approved, this the ~~ _ day of c..~..ew' , A. D. 175B. ATTEST: ---~ _ -~ ,~ ~. ~~~ity Clerk of the City of La Porte, Texas /1dY~~~P Mayor of the Ci~y of~'La~~/Porte, Texas • n' ['' _ ,d i Art. 7047a-3. Amount of tax. Every "Owner" as that term is hereinabove defined, who owns, controls, possesses, exhibits, displays, or who permits to be exhibited or displayed in ', .this State any "coin-operated machines" as that term is defined herein, shall pay; and there is hereby levied on every coin-operated machine as defined in this Act,' except such as are exempted herein, an annual occupation tax determined by the following schedule: 1 • Series 1. a) For each "merchandise or music coin-operated machine" as that term is hereinabove defined, except such machines vending or dispensing ~,' refrigerated milk and/or ice cream, a fee of Ten Dollars ($16.00), where the coin,: fee or token used, or which may be used, in the operation thereof is one of the value in excess of Five Cents (5~) .or represents a value in excess of Five Cents (5~); and for each coin-operated machine vending or dispensing refrigerated milk and/or ice cream, a fee of Two and 50/100 Dollars ($2.50), where the coin, fee or ;token used, or which may be used, in the operation thereof is one of the value in .excess of Five Cents (5~), or represents a value in excess of Five Cents (5c~); and (b) A fee of One and 25/100 Dollars ($1.25) where the coin, fee or ':token used, or which may be used, in the operation thereof is one of the value ;in excess of One Cent (1~), and not exceeding Five Cents (5~), or represents a !.value in excess of One Cent (1~) and not exceeding Five Cents (5~). Series 2. (a) For each "skill or pleasure coin-operated machine" as that term is hereinabove defined, a fee of Thirty Dollars ($30.00), where the coin, fee or token used, or which may be used, in the operation thereof is one of the value in excess of Five Cents (5~), or represents a value in excess of ;Five Cents (5~); and (b) A fee of Fifteen Dollars ($15.00) where the coin, fee or token used, or which may be used, in the operation thereof, is oae of the value in excess of Gne Cent (1~) and not exceeding Five Cents (5¢). Provided that nothing herein shall prevent the "operator" of such ma- chines from paying the tax levied in this Act for the account of the "Owner"; but ;the payment of such tax by such operator or other person shall not relieve the ;Owner from the responsibility of complying with all provisions of this Act includiny 'the keeping of the records required herein. Acts 1936, 44th Ley., 3rd C. ~U., ~:p. 2040, ch. 495, Art. 3, and 4, subsec. 1; Acts 1949, 51st Leg., p. 1181, ch.595, and 1. Art. 7047a-4. Exemptions from tax. Gas meters, pay telephones, pay toilets, and cigarette vending machines '.which are now subject to an occupation or gross receipts tax and "service coin- operated machines" as that term is defined, are expressly exempt from the tax ,levied herein, and the other provisions of this Section. Acts 193b, 44th Leg., ;3rd C. S., p. 2040, ch. 495, Art. 3, and 4, subsec. 2. • ~ i • 1 C~ !'?.~~1 •# of ~a~ Art. 7047a-3. Amount of tax ~~A-~'~'y'-''`''-`(`~ `'~`1~,0~ Every "owner" as that term is hereinabove defined, who owns, controls possesses, exhibits, displays, or who permits to be exhibited or displayed in this State any "coin-operated machines" as that term is defined herein, shall pay and there is hereby levied on every coin-operated machines" as that term is defined herein, shall pay and there is hereby levied on every coin-operated machine as defined in this Act, except such as are exempted herein, an annual I, occupation tax determined by the following schedule; (The following amounts can ;~be charged to the City of La Porte.) !r Series "1." For ~~ hereinabove defined, a fee j; coin, fee or token used, o of the value of Five Cents (5~) or more. each "music coin-operated machine" as that term is of Two Dollars and Fifty Cents ($2.50), where the r which may be used, in the operation thereof is one (5~) or more, or represents a value of Five Cents Series "2." (a) For each "skill or pleasure coin-operated machine" as that term is hereinabove defined, a fee of Thirty Dollars ($30) where the coin, fee or token used, or which may be used in the operation thereof is one of the value in excess of Five Cents (5¢) or represents a value in excess of Five Cents (5~). And (b) a fee of Fifteen Dollars ($15) where the coin, fee or token used, or which may be used, in the operation thereof, is one of the value in excess of One Cent (1~) and not exceeding Five Cents (5~) or represents a value in excess of One Cent (1~) and not exceeding Five Cents (5~). ~ Provided that nothing herein shall prevent the "operator"of such machines from paying the tax levied in this Act for the account of the "owner" but the payment of such tax by such operator or other person shall not relieve the owner from the responsibility of complying with all provisions of this Act including the keeping of the records required herein. 1 r S-~ ~~ ,t ...~ ; .. .. ~ _: ~.. E' C . ~,,,-fir . ~ ~. ~ t.., r, ti 0 ~»a i`r~ i 1 ~ fl ,. f. !./ . ~ ~r-r ~ . _ <~' ~....i < ~ ~ l e~ ,t. ~. ~' ~ *,~- L-9. ~~ +, I ,~ ~r ~' *,, r ~ ! a e (.: ~^ ~.~- • .., ` _ f.., i ~II\ ` rt l'i R: ~ •~ 11 ~ r+~ ,~ ~ ,, r. ,~`a r"i, ~ " ~ h • f..., ` / '~ ~ r!a ',~, ~ ~:~ a r s \ i ~. ( l r ti ~ N Yy Q ~' ~ . ' A ~ S 1 s ` +'~ir ~~ 0 e C~ • ~ STATE OF TEXAS ~ COUNTY OF HARRIS I X CITY OF LA PORTE X A RESOLUTION AUTHORIZING THE CITY OF LA PORTE TO BORROW THE SUM OF SEVEN THOU- SAND DOLLARS ($7,000.00), TO BE EVIDENCED BY TAX ANTICIPATION NOTE, PAYABLE OUT OF CURRENT TAXES COLLECTED DURING THE FISCAL YEAR BEGINNING JULY 1, 1958 AND ENDING JUNE 30, 1959. WHEREAS, it has been determined by the City Commission of the City of La Porte that a necessity exists to borrow the sum of Seven Thousand Dollars ($7,000,00), for general administrative purposes and that the anticipated cur- rent revenue from ad valorem taxes will amount to approximately One Hundred Three Thousand Fifty-One and 48/100 Dollars ($103,C51.48); and WHEREAS, The First !`rational Bank of La Porte has agreed to make the City a loan in said sum, to be paid, with three per cent, (3%) per annum in- terest thereon, on or before the 15th day of February, A, D. 1959; and WHEREAS,, the City will have current revenues from the collection of said taxes available and sufficient to pay said obligation at maturity: NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMi~iISSION OF THE CITY OF LA PORTE, TEXAS, that the Mayor and City Clerk (Director of Finance) be author- ized to issue a promissory note of the City of La Porte, to be designated "Tax Anticipation Note for the Fiscal Year beginning July 1, 1958, and ending June 30, 1959", such note to be in the principal sum of Seven Thousand Dollars ($7,000.00), to bear interest at the rate of three per cent. (3%) per annum until maturity, with the usual provision for interest at the rate of six per cent. (~%) per annum on past due principal and interest and ten per cent. (10%) attorney's fees, such note to be due and payable on or before the 15th day of February, A. D. 1959, that said note be sold by the City to 'Ihe First National Bank of La Porte, at not less than par value. When such note has been duly executed by the Mayor and City Clerk and delivered to said Bank, with a copy of this resolution, such indebtedness thereby evidenced shall be fully binding upon the City; and BE IT FURTHER ft ESOLVED that the City of La Porte hereby appropriates and sets aside the sum of Seven Thousand Ninety-Two and no/100 Dollars ($7,092.G0) out of the current revenues from the collection of ad valorem taxes i ~ -2- • for the payment of such indebtedness. AND IT IS SO ORDERED. Approved and passed. this the by the City Commission. ATTEST: n ,~ City Clerk of the City of La Porte, Texas • ~~ day of September, A. D. 1958, ~ J ti Ma or of the Cit of a orte, Texas • .~ ~ ~ ~ ` • TAX ANTiCIPATI©N 1ynTl: Oft T1f~; Y~Ait 1958-1959 FI:~CAI. YL~iil 3CGIAlNING IUIrY 1, 19511, EN1)IA1G 3llN#: 3C~, 1959 $7,(iUU.~Ei La i'orte, Texas, aeptember ~~ , i9.i~) Tl~e City of La Porte, Texas, acting by and through its duly authorized officers, for value received, on or before the kith day of 1~abruary, I~, li. 1959, proc~ises to pay to the or~lcr of The first National Bank o 5,~~ 'orr,e, at its office in La Porte, Texas, the sure of `even Thousand ~o.llars (~t,uutl,G+ri), pith interest from date until maturity at the rate of three per cent. (3`~) per annum, r-il past s3ue ;~-°iaci~;al and interest shall bear interest at t(-i rate of six per cent. (~~) per anrjum. • z It is hereby sliecially agreed that if this pote is placed in the hands of an attorney for cailection, or ii collected by suit ar through the Frubate or Bankruptcy Court, we agree to pay ten per cent. (1C`~) additional on the prin- cipal and interest then c#ue herean, as ~:ttorney's fees. A copy ut' the r~solutiou authorizi:~g the barro~ing of the sum of Seven Thousand Sollars (~'1,(~c;i~.~ii) ant the issaauce of this note is hereto attached. ti '~`'T; City Clerk of the City of La forte, Texas • CITY U~ Lt PCiIT~:, 'i~.l,~iS 3y ~ ~~ Ytayor of the C' of Porte, Texas •