Title
Ordinance - Approval of an Ordinance of the City of Mansfield, Texas Amending Chapter 38, "Taxation and Finance" of the Code of Ordinances of Mansfield, Texas by Amending Provisions Related to Payment and Collection of the Hotel Occupancy Tax Levied by the City Pursuant to the Texas Tax Code; Providing That This Ordinance Shall be Cumulative of all Ordinances; Providing a Severability Clause; Providing a Penalty for Violation; and Providing an Effective Date
Requested Action
Review the Changes to the Hotel Occupancy Tax Sections 38.15 to 38.20 of the City of Mansfield, Texas Code of Ordinances.
Recommendation
Review and approve the changes to the Hotel Occupancy Tax Sections 38.15 to 38.20 of the City of Mansfield, Texas Code of Ordinances.
Description/History
In the fall of 1985, the City Council of the City of Mansfield approved and passed Ordinance No. 634 that levied a hotel occupancy tax in the amount of seven percent (7%). That ordinance allowed for quarterly payments of the hotel occupancy tax to be paid by the hotels to the City. As more Cities in the Dallas Fort Worth metroplex adopted hotel occupancy tax ordinances, those Cities adopted ordinances with the hotel occupancy tax payable on a monthly basis. The monthly payment requirement is desired by the City of Mansfield to ensure consistent occupancy tax payments from the hotels within the city limits.
Justification
The monthly payment requirement is desired by the City of Mansfield to ensure consistent occupancy tax payments from the hotels within the city limits. The monthly payment requirement will allow staff to more closely monitor the tax payments from the hotels.
Funding Source
N/A
Prepared By
Troy Lestina, Director of Finance; 817-276-4258