AGENDA CAPTION:
Title
Consider approval of Ordinance 2020-20, temporarily waiving the 15 percent late charge and the 1 percent per month interest charge for delinquent payment of Hotel Occupancy Taxes under Section 78.103 of the San Marcos City Code due to the COVID-19 pandemic; providing for adoption of this Ordinance as an emergency measure on only one reading; and providing an effective date.
Body
Meeting date: April 7, 2020
Department: City Manager's Office
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Background Information:
On March 24, 2020, the San Marcos City Council gave direction to staff to bring forward a waiver of late charges and interest on delinquent payments of hotel occupancy taxes for a 90 day period. The attach ordinance provides for a waiver of the 15% late charge and the 1% per month interest charge assessed under Section 78.103 of the San Marcos City Code, but only for hotel occupancy tax payments that first become due on April 20, 2020, May 20, 2020, and June 20, 2020.
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