Editor’s note–Former section 33.01
pertaining to the city credit card and deriving from Ord. 399-94-04-12,
passed 4-12-94, was repealed and deleted in its entirety by Ord. 1418-19-1126,
passed 11/26/19.
All of the property described in the Texas Constitution, Article
VIII, Section 1-j, shall be exempt from ad valorem taxation in the
city beginning August 7, 2007.
(Ordinance 309-89-11-28, passed 11-28-89; Ordinance 898-07-08-07, passed 8-7-07)
The City of Pflugerville, by the majority vote of its governing body, hereby votes to continue the taxes authorized by the Municipal Sales and Use Tax Act (TEX. TAX CODE, §§321.001 et seq.) on the receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption of gas and electricity for residential use, as authorized by Section 6 of House Bill No. 1, Acts 1978, 65th Legislature, Second Called Session.
(Ordinance 104-78-10-9, passed 10-9-78)
The City Manager or the City Manager’s designee(s) may
accept payment for any fee, fine, or court-charged cost by credit
card.
(Ordinance 829-06-05-09, passed 5-9-06)
(A)
There
is hereby created and established a credit card handling fee pursuant
to Chapter 132 of the Local Government Code.
(B)
The
credit card handling fee will be charged for all fines, fees, special
expenses, and charges paid via credit card to the Municipal Court.
The credit card handling fee will not be charged for any fee, fine,
or charge that is not associated with the Municipal Court.
(C)
The
credit card handling fee is five percent of the amount of the fee,
fine, court cost or other charge paid to the city for Municipal Court
costs.
(Ordinance 104-78-10-9, passed 10-9-78; Am. Ordinance 829-06-05-09, passed 5-9-06)
(A)
The
city hereby levies and assesses and shall collect an annual occupation
tax on any coin-operated amusement machines in the city in the amount
of one-fourth of the amount of the fee payable to the state, pursuant
to V.T.C.A., Occupations Code §§2153.401 and 2153.451. Upon
payment of the annual occupation taxes levied by the owner, the city
shall issue the proper machine permits. The machine permits shall
be prepared in a form approved by the city and made suitable for placement
on the coin-operated amusement machine for which the permit was issued.
It shall be the duty of the operator to attach such permit to the
coin-operated amusement machine for which the permit was issued.
(B)
The
Chief of Police, or his or her duly designated representative, shall
seal any coin-operated machine on which the tax has been levied and
not been paid. A fee of $15.00 shall be charged for the release of
any machine sealed as provided herein for nonpayment of tax.
(C)
Before
any machine permit shall be issued by the city, the applicant shall
furnish appropriate evidence to show that the applicant has been issued
a registration certificate (if required) by the State Comptroller
of Public Accounts. Before any occupation tax permit shall be issued
by the city, the applicant shall furnish appropriate evidence to show
that the applicant has been issued a license (if required) by the
State Comptroller of Public Accounts. All state licenses and city
occupation tax permits shall terminate at the same times and in the
same manner as all state certificates and licenses issued pursuant
to V.T.C.A., Occupations Code ch. 2153. In addition all of the provisions
of V.T.C.A., Occupations Code ch. 2153, as presently enacted or as
hereinafter amended, are hereby adopted and made a part of this section.
(D)
It shall
be a violation of this section to:
(1)
Allow
the operation of a coin-operated amusement machine governed by this
section without the required permit;
(2)
Break
the seal affixed in the name of the city or exhibit, display or remove
from location any machine on which the seal has been broken; or
(3)
Attach
a tax permit to a coin-operated amusement machine that is exhibited
or displayed if the machine is not registered with the city under
this section.
(E)
A person
in violation of this section shall be guilty of a Class C misdemeanor
punishable by a fine of not less than $1.00 nor more than $500.00.
This offense is hereby declared to be a strict liability offense and
the culpable mental state required by Chapter 6.02 of the Texas Penal
Code is hereby specifically negated and clearly dispensed with.
(Ordinance 870-07-04-10, passed 4-10-07)
(A)
Authorization
of tax.
A tax is hereby authorized pursuant to section
321.203(g) (consummation of sale) of the Texas Tax Code on all telecommunications
services sold within the city. For purposes of this section, the sale
of telecommunications service is consummated at the location of the
telephone or other telecommunications device from which the call or
other communication originates. If the point of origin cannot be determined,
the sale is consummated at the address to which the call or other
communication is billed.
(B)
Repeal
of exemption.
The application of the exemption provided
for in section 321.210 (telecommunications exception) of the Texas
Tax Code is hereby repealed by the city, effective on the date permitted
by law.
(C)
Rate
of tax.
The rate of tax imposed by this section is the
same as the rate imposed by the city for all other local sales and
use taxes as authorized by state law.
(Ordinance 1498-21-06-05, passed 6-8-21)
The following words, terms and phrases, when used in this subchapter,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
The price of, or value received for, the right to use a sleeping
room, bed, or dormitory space or other sleeping facility in a hotel,
and includes the price of conveniences customarily provided in connection
with sleeping accommodations, including mattress, sheets, bedspreads,
pillows, pillow cases, bed frames, air conditioning, electricity,
lighting, water, soap, towels, washcloths, toilet tissue, shower or
bath facilities, lavatory, chairs, trash receptacles, plus any other
goods or services which are not ordinarily subject to sales tax. The
consideration paid for a sleeping room or facility shall not include
the price of food served, nor the price of personal services rendered
to the occupant which are unrelated to cleaning and readying a room
for occupancy, nor any sales tax, nor occupancy tax assessed by other
governmental agencies, provided that these charges are stated separately
on the folio or invoice of the occupant. Charges not stated separately
shall be presumed to be part of the consideration paid for occupancy
of a sleeping room or sleeping facility, and shall be taxed under
this subchapter.
The director of finance or the director’s designated
representative.
Has the meaning assigned by § 156.001 of the Tax Code,
as may be amended.
Has the meaning assigned by § 61.003 Education Code,
V.T.C.A.
The use or possession, or the right to the use or possession
of any room or rooms, sleeping space, bed or other facility in a hotel
for any purpose.
Anyone who, for a consideration, uses, possesses, or has
a right to use or possess any room in a hotel under any lease, concession,
permit, right of access, license, contract or agreement, other than
a permanent resident as hereinafter defined.
Any occupant who has or shall have the right to occupancy
of any room in a hotel for at least 30 consecutive days, so long as
there is no interruption of payment for the period.
Any individual, company, corporation, or association owning,
operating, managing, or controlling any hotel.
The regular calendar quarters of the year, the first quarter
being composed of the months of January, February and March; the second
quarter being the months of April, May and June; the third quarter
being the months of July, August and September; and the fourth quarter
being the months of October, November and December. The municipal
fiscal quarters are composed of the same months, but the first quarter
is composed of the months of October, November and December.
(Ordinance 1178-14-05-27, passed 5-27-14)
(A)
There
is hereby levied a tax upon the price of occupancy of any room or
space furnished by any hotel located within the city limits, where
such cost of occupancy is at the rate of two dollars ($2.00) or more
per day, such tax to be equal to seven (7) percent of the price for
occupancy.
(B)
No tax
shall be imposed hereunder upon a permanent resident.
(C)
No tax
shall be imposed under this subchapter upon foreign diplomatic personnel.
(D)
This
article does not impose a tax on the United States, this state, or
an agency, institution, board, or commission of this state other than
an institution of higher education.
(Ordinance 1178-14-05-27, passed 5-27-14)
Every person engaging or about to engage in business as a lodging
provider in the city shall immediately register with the director
on a form provided by said official. Persons engaged in such business
must so register not later than thirty (30) days after the date that
this subchapter becomes effective. Such registration shall set forth
that name under which such person transacts business or intends to
transact business, the location of his/her place(s) of business and
such other information which would facilitate the administration of
the tax as prescribed by the finance director. The registration shall
be signed by the owner if a natural person; in case of ownership by
an association or partnership, by a member or partner; in case of
ownership by a corporation, by an officer. The director shall, after
such registration, issue without charge a certificate of authority
to each lodging provider to collect the tax from the occupant. A separate
registration shall be required for each place of business of a lodging
provider. Each certificate shall state the name and location of the
business to which it is applicable.
(Ordinance 1178-14-05-27, passed 5-27-14)
(A)
Every
person owning, operating, managing or controlling any hotel located
within the city limits shall collect the tax imposed under this subchapter
and pay same to the director with the returns required hereinafter.
(B)
The
lodging provider shall provide a receipt to each guest, which receipt
shall reflect both the amount of rent and the amounts of this and
other tax applicable.
(C)
This
tax shall be due from the guest, and shall be collected by the lodging
provider at the same time that the rent is collected.
(D)
The
lodging provider shall be liable for any amount of tax that he/she
fails to collect appropriately; and must remit to the city any amount
of tax collected in excess of that which should have been collected.
(Ordinance 1178-14-05-27, passed 5-27-14)
On the last day of the month following each quarterly period,
every person required hereby to collect the tax imposed by this subchapter
shall file a report with the director showing the consideration paid
for all room occupancies in the preceding quarter, the amount of tax
collected on the city’s behalf on such occupancies, and any
other information as the director may reasonably require. Such persons
shall pay over the tax due on such occupancies at the time of filing
such report. There shall also be furnished to the director of the
city at the time of payment of such tax, a copy of the quarterly tax
report filed with the state comptroller in connection with the state
hotel occupancy tax.
(Ordinance 1178-14-05-27, passed 5-27-14)
The director shall adopt such procedures, rules and regulations
as are reasonably necessary to effectively collect the tax levied
herein, and shall, upon request of any person owning, operating, managing
or controlling any hotel, furnish a copy of such procedures, rules
and regulations for the guidance of such person and facilitate the
collection of such tax as such collection is required herein. The
director shall be permitted to have access to books and records during
reasonable business hours as shall be necessary to enable the director
to determine the correctness of the amount due under the provisions
of this subchapter, or to determine whether or not a report should
have been filed and the amount, if necessary, of taxes due.
(Ordinance 1178-14-05-27, passed 5-27-14)
The proceeds of the hotel occupancy tax levied by this subchapter
shall be used for the purpose of advertising and encouraging the growth
of tourist and convention activity in the city and those purposes
set forth in Texas Tax Code, section 351.101, as amended.
(Ordinance 1178-14-05-27, passed 5-27-14; Ordinance 1410-19-10-22, passed 10-22-19)
If any person required by the provisions of this subchapter
to collect the tax, make reports as required herein, and pay to the
tax collector the tax imposed herein shall fail to collect such tax,
shall fail to file such reports, or shall fail to pay such tax, or
if any such person shall file a false report, such person shall be
deemed guilty of a misdemeanor and upon conviction be punished by
fine not to exceed two hundred dollars ($200.00). [sic] basis of exemption,
or such other information as the finance director may prescribe.
(Ordinance 1178-14-05-27, passed 5-27-14)
If any person shall fail to file a report as required herein
or shall fail to pay to the tax collector the tax as imposed herein
when such report or payment is due, he shall forfeit five (5) percent
of the amount due as a penalty, and after the first thirty (30) days
he shall forfeit an additional five (5) percent of such tax. Provided,
however, that the penalty shall never be less than one dollar ($1.00).
Delinquent taxes shall draw interest at the rate of six (6) percent
per annum beginning sixty (60) days from the date due.
(Ordinance 1178-14-05-27, passed 5-27-14)
The director shall refer any hotel occupancy tax account that
has a delinquent balance older than sixty (60) days to the city attorney
for the purpose of filing a suit to enjoin the hotel owner, operator,
manager, and other persons in control from operating any hotel in
the city until the tax is paid and/or the report filed. This remedy
shall be in addition to the remedy of a collection suit and in addition
to the municipal court criminal complaint that may be filed for each
violation of this subchapter.
(Ordinance 1178-14-05-27, passed 5-27-14)
The director shall not refer a delinquent account to the city
attorney for the purpose of enjoining the hotel operators from doing
business in the city if the owner, manager, operator, or other persons
in control provides an acceptable surety bond in an amount equal to
the city hotel occupancy tax collected by the subject hotel in the
six (6) best net revenue months of the twelve (12) full calendar months
immediately prior to the acquisition of the bond, said bond to ensure
payment for a one-year period, and be updated and approved by the
director annually if said hotel operators desire to continue such
protection from business-closing during a period of delinquency.
(Ordinance 1178-14-05-27, passed 5-27-14)
