File #: Ord. 2020-54    Version: 1 Name:
Type: Ordinance Status: Individual Consideration
File created: 7/14/2020 In control: City Council
On agenda: 8/4/2020 Final action:
Title: Consider approval of Ordinance 2020-54, on the first of two readings,amending section 78.103 of the San Marcos City Code to modify the amounts of additional fees to be assessed and paid on delinquent hotel occupancy taxes and to provide for a one percent discount against the amount of taxes due when timely paid; providing a savings clause; providing for the repeal of any conflicting provisions; and declaring an effective date.
Attachments: 1. Ordinance, 2. HOT Payment Policy rvsd7.16.pdf, 3. HOTEL OCCUPANCY TAX - LATE CHARGES AND INTEREST - TEMPORARY WAIVER
AGENDA CAPTION:
Title
Consider approval of Ordinance 2020-54, on the first of two readings,amending section 78.103 of the San Marcos City Code to modify the amounts of additional fees to be assessed and paid on delinquent hotel occupancy taxes and to provide for a one percent discount against the amount of taxes due when timely paid; providing a savings clause; providing for the repeal of any conflicting provisions; and declaring an effective date.

Body
Meeting date: August 4, 2020

Department: Convention and Visitor Bureau

Amount & Source of Funding
Funds Required: n/a
Account Number: n/a
Funds Available: n/a
Account Name: n/a

Fiscal Note:
Prior Council Action: On April 7, City Council adopted an ordinance to temporarily wave the late charges and fee for delinquent payment of hotel occupancy taxes under sec 78.103 of the San Marcos City Code for payments due April, May and June. An extension was later granted to include payment due in July.

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Background Information:
In late March, a group of hotel owners requested the City of San Marcos review and revise Article 5 Hotel Occupancy Tax, Sec78.103 reporting and payment ordinance. The request was to lower delinquent penalties and fees amounts.

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