CHAPTER 38: TAXATION Section General Provisions 38.01 State law applies 38.02 Application 38.03 Exemptions; sales and use tax 38.04 Tax collector; bond 38.05 Property tax exemption; freeport goods Sales and Use Tax 38.15 Additional tax for development Ad Valorem Tax 38.25 Homestead exemption; disability or age 38.26 Assessment ratios 38.27 Payment; delinquency Hotel Occupancy Tax 38.40 Definitions 38.41 Tax levy 38.42 Disposition 38.43 Administration of funded activity 38.44 Rules and regulations 38.45 Collection and report 38.46 Violations; remedies Tax Abatement in Reinvestment Zones 38.60 Guidelines and Criteria adopted 38.61 Amendment 38.62 Definitions 38.63 Abatement eligibility and standards 38.64 Application procedure 38.65 Agreement 38.66 Termination and recapture 38.67 Administration 38.68 Assignment 38.69 Expiration 38.99 Penalty Statutory reference: Ad valorem tax, see Tex. Tax Code, § 302.001 Residence homestead, see Tex. Tax Code, § 11.13 Tax collections, see Tex. Tax Code, §§ 31.01 et seq. Taxation generally, see Tex. Tax Code Trade taxes, see Tex. Tax Code, § 302.101 GENERAL PROVISIONS § 38.01 STATE LAW APPLIES. All of the provisions of Tex. Rev. Civ. Stat., 1925, Title 122, shall apply and be made available insofar as the same may be applicable and necessary to the city and to the tax assessor and collector of the city. (Prior Code, § 19-1) (Ord. 15-50, passed - - ; Am. Ord. 18-9a, passed - - ) § 38.02 APPLICATION. All property, real, personal, and mixed, shall be subject to taxation, and assessed by the city as provided and in accordance with state laws. (Prior Code, § 19-2) (Ord. 15-50, passed - - ; Am. Ord. 18-9a, passed - - ) § 38.03 EXEMPTIONS; SALES AND USE TAX. There are no exemptions from taxes imposed under the local Sales and Use Tax Act. (Prior Code, § 19-3) (Ord. 15-50, passed - - ; Am. Ord. 18-9a, passed - - ) Statutory reference: Residential gas and electricity exempt from local sales and use tax, see Tex. Tax Code, § 321.105 § 38.04 TAX COLLECTOR; BOND. The tax collector or treasurer and each deputy collector or treasurer, before entering upon the duties of his or her respective office, shall make and execute a bond payable to the city in the sum as may be fixed by the City Council, with two or more good and sufficient sureties, or with some reliable and legally authorized surety company, or with both, these sureties to be approved by the City Council, conditioned that he or she shall faithfully discharge all the duties of the office(s), and that he or she will promptly pay over all monies coming into his or her hands or control in that capacity. (Prior Code, § 19-4) (Ord. 15-50, passed - - ; Am. Ord. 18-9a, passed - - ) § 38.05 PROPERTY TAX EXEMPTION; FREEPORT GOODS. The city hereby makes available the property tax exemption for freeport goods described in the State Constitution, Art. VIII, § 1-j. (Ord. passed 10-12-1998) SALES AND USE TAX § 38.15 ADDITIONAL TAX FOR DEVELOPMENT. There is hereby adopted an additional 0.5% sales and use tax to be used for any purpose authorized by Tex. Rev. Civ. Stat., Art. 5190.6, § 4B, as amended (the Development Corporation Act of 1979), including but not limited to projects for the promotion and development of new or expanded business enterprises. Editor’s note: This section was proposed for election by Ord. 23-77, passed 3-11-1996, and the returns of the election held 5-4-1996 were declared by resolution passed 5-7-1996. AD VALOREM TAX § 38.25 HOMESTEAD EXEMPTION; DISABILITY OR AGE. (A) An individual who is disabled or is 65 years of age or older shall have an exemption from taxation by the city. The amount of the exemption is $5,000 of the appraised value of his or her residence homestead. (B) This exemption may be repealed or decreased or increased in amount by the City Council or by a favorable vote of a majority of the qualified voters of the city at an election called by the Council, and the Council shall call the election on the petition of at least 20% of the number of qualified voters who voted in the preceding city election. In the case of decrease, the amount of the exemption may not be reduced to less than $3,000 of the market value. (C) Joint or community owners may not each receive the same exemption provided by or pursuant to this section for the same residence homestead in the same year. An eligible disabled person who is 65 or older may not receive both a disabled and an elderly residence homestead exemption but may choose either. (D) A qualified residential structure does not lose its character as a residence homestead if a portion of the structure is rented to another or is used primarily for other purposes that are incompatible with the owner’s residential use. (E) A qualified residential structure does not lose its character as a residence homestead when the owner who qualifies for the exemption temporarily stops occupying it as a principal residence if that owner does not establish a different principal residence and intends to return and occupy the structure as his or her principal residence. (F) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning. DISABLED. Under a disability for purposes of disability insurance benefits under federal oldage, survivor’s, and disability insurance. RESIDENCE HOMESTEAD. A structure (including a mobile home) or a separately secured and occupied portion of a structure (together with the land, not to exceed 20 acres, and improvements used in the residential occupancy of the structure, if the structure and the land and improvements have identical ownership) that: (a) Is owned by one or more individuals; (b) Is designed or adapted for human residence; (c) Is used as a residence; and (d) Is occupied as his or her principal residence by an owner who qualifies for the exemption. (G) In order to secure the benefit of the exemption, the owner shall, between January 1 and April 1 of each year, file with the city tax collector, on form furnished by the tax collector, a sworn inventory of that property owned on January 1 of each year for which the exemption is claimed, and shall initially furnish proof of age by certified copy of his or her birth certificate or, if the person does not have a certificate of birth, then by the affidavit of two persons at least five years older than the exemption claimant with actual knowledge of the date and place of birth, and by the original or certified copy of any two of the following documents, which must be at least five years old, to wit: (1) Social Security record; (2) Federal census record; (3) State census record; (4) Own child’s birth certificate; (5) Original birth notice in newspaper; (6) School record; (7) Insurance policy; (8) Lodge record; (9) Military record; (10) Passport; (11) Marriage record; (12) Hospital record; (13) Voter’s registration record; (14) Church baptismal record; (15) Employment record; or| (16) Physician’s record. (Prior Code, § 19-26) § 38.26 ASSESSMENT RATIOS. All property subject to the taxing power of the city shall be assessed on the basis of 100% of its appraised value. (Prior Code, § 19-27) Statutory reference: Appraisals, see Tex. Tax Code, §§ 23.01 et seq. § 38.27 PAYMENT; DELINQUENCY. (A) Ad valorem taxes levied by the City Council each year shall become due on October 1 of the year for which the levy is made and may be paid up to and including the following January 31, without penalty, but if not so paid the taxes shall become delinquent on the following day, February 1. The following penalty shall be payable thereon: 6% of the amount of the tax for the first calendar month it is delinquent plus 1% for each additional month or portion of a month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. However, a tax delinquent on July 1 incurs a total penalty of 12% of the amount of the delinquent tax, without regard to the number of months the tax has been delinquent. (B) Except as provided elsewhere in this code, taxes are due upon receipt of the tax bill and are delinquent if not paid before February 1 of the year following the year in which they are imposed. (C) A delinquent tax accrues interest at a rate of 1% for each month or portion of a month the tax remains unpaid. (D) Any taxes that remain delinquent on July 1 of the year in which they became delinquent, shall incur an additional penalty to delay cost of collections including attorney’s fees in accordance with 6.30 of the Tex. Property Code, and the amount of this penalty shall be 15% of the amount of taxes, penalty, and interest due. (Prior Code, § 19-28) Statutory reference: Penalties and interest, see Tex. Tax Code, §§ 33.01 et seq. HOTEL OCCUPANCY TAX § 38.40 DEFINITIONS. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. CONSIDERATION. The cost of the room, sleeping space, bed, or other facilities in a hotel and shall not include the cost of any food served or personal services rendered to the occupant other than cleaning and readying the room or space for occupancy, and shall not include any tax assessed for occupancy by any other governmental agency. HOTEL. A building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast, but does not include a hospital, sanitarium, or nursing home. OCCUPANCY. The use or possession, or right to use or possess any room, space, or sleeping facility in a hotel for any purpose. OCCUPANT. Anyone who, for consideration, uses, possesses, or has a right to use or possess any room or rooms or sleeping space or facility in a hotel under any lease, concession, permit, right of access, license, contract, or agreement for less than 30 days. QUARTERLY PERIOD. 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. (Ord. passed 5-15-2000) § 38.41 TAX LEVY. There is hereby levied a tax upon the occupant of any room or space furnished by any hotel where the cost of occupancy is at the rate of $2 or more per day, the tax to be equal to 6% of the consideration paid by the occupant for that room, space, or facility to the hotel. (Ord. passed 5-15-2000) § 38.42 DISPOSITION. (A) All revenue derived from the hotel occupancy tax imposed in this subchapter shall be used only for the following purposes: (1) The acquisition of sites for and the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of convention center facilities or visitor information centers, or both; (2) The furnishing of facilities, personnel, and materials for the registration of convention delegates or registrants; (3) Advertising and conducting solicitations and promotional programs to attract tourists and convention delegates or registrants to the city or vicinity; (4) The encouragement, promotion, improvement, and application of the arts, including instrumental and local music, dance, folk art, creative writing, architecture, design, and allied fields, painting, sculpture, photography, graphic and craft arts, motion pictures, radio, television, tape and sound recording, and other arts related to the presentation, performance, execution, and exhibition of these major art forms; and (5) Historic restoration and preservation projects or activities or advertising and conducting solicitations and promotional programs to encourage tourists and convention delegates to visit, preserve historic sites or museums: (a) At or in the immediate vicinity of convention center facilities or visitor information centers; or (b) Located elsewhere in the city or its vicinity that would be frequented by tourists and convention delegates. (B) Tax proceeds in the amount of at least 1% of the cost of occupancy of hotel rooms shall be used for the purposes described in division (A)(3) above. (C) No more than 15% of the hotel occupancy tax revenue collected by the city or the amount of tax received by the city at the rate of 1% of the cost of a room, whichever is greater, may be used for the purposes provided in division (A)(4) above. (D) In the event the City Council, or the entity to which it may delegate administrative responsibility under this subchapter, does not allocate any hotel occupancy tax revenue for the purposes provided by division (A)(1) above, during any fiscal year, the entity may not allocate more than 50% of the hotel occupancy tax revenue collected during that fiscal year for the purposes provided in division (A)(5) above. (Ord. passed 5-15-2000) § 38.43 ADMINISTRATION OF FUNDED ACTIVITY. The city, through its City Manager, may manage and supervise expenditures, programs, and activities funded with revenue from the tax authorized by this subchapter, or the City Council may delegate, pursuant to Tex. Tax Code, § 351.101, by written contract, the administration, supervision, and activity funded with revenue from this tax. In the event the City Council delegates the authority, the entity to which the authority is delegated shall present its proposed annual budget to the City Council for approval prior to October 1 of each fiscal year. Further, any entity to which the authority is delegated by the City Council shall make quarterly reports to the City Council listing the expenditures made by the entity with revenue from the tax authorized by this subchapter. Any person to whom the authority is delegated must maintain revenue received from the tax authorized by this subchapter in a separate account established for that purpose and may not commingle the revenue with any other money. (Ord. passed 5-15-2000) § 38.44 RULES AND REGULATIONS. The tax assessor-collector of the city shall have the power to make rules and regulations as are necessary to effectively collect the tax levied in this subchapter. (Ord. passed 5-15-2000) § 38.45 COLLECTION AND REPORT. (A) On or before the last day of the month following each quarterly period (as defined above in § 38.40 of this code), every person required to collect the tax imposed by this subchapter shall file a report with the tax assessor-collector, showing: (1) The consideration paid for all room occupancies in the preceding quarter; (2) The amount of tax collected on those occupancies; and (3) Any other information that the tax assessor-collector may reasonably require. (B) The person shall also pay the amount of tax collected from occupants during the period of the report at the time of the filing of the report. (Ord. passed 5-15-2000) § 38.46 VIOLATIONS; REMEDIES. If any person shall fail to collect the tax imposed in this subchapter, or shall fail to file a report as required by this subchapter, or shall fail to pay the tax assessor-collector the tax as imposed in this subchapter when the report for payment is due, or shall file a false report, then that person shall be deemed guilty of a misdemeanor. In addition to any penalty as set forth in § 38.99 of this code, the city, through an attorney acting for the city, may bring suit against a person required to collect and pay the taxes so collected to the city who has failed to properly pay the tax or file a report when due. The suit may seek payment of the taxes or seek an injunction to enjoin the person from operating the hotel in the city until the tax is paid or the report is filed. In addition to the amount of any tax owed, the person shall be liable to the city for the city’s reasonable attorney’s fees and a penalty equal to 15% of the total amount of tax owed. (Ord. passed 5-15-2000) Penalty, see § 38.99 TAX ABATEMENT IN REINVESTMENT ZONES § 38.60 GUIDELINES AND CRITERIA ADOPTED. (A) The Guidelines and Criteria for Granting Tax Abatement in Reinvestment Zones created in the city, set forth below as §§ 38.62 et seq. (the “Guidelines and Criteria”) are hereby approved and established as the city’s guidelines and criteria as to eligibility for tax abatement agreements, pursuant to state law. (B) Pursuant to state law, the city hereby elects to become eligible to participate in tax abatement. (Ord. 24-36, passed 8-3-1998) § 38.61 AMENDMENT. The Guidelines and Criteria shall not be changed or repealed from the date of adoption of this subchapter unless changed or repealed by a three-fourths vote of the City Council, unless otherwise provided by state law. (Ord. 24-36, passed 8-3-1998) § 38.62 DEFINITIONS. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. ABATEMENT. The full or partial exemption from ad valorem taxes of certain real property in a reinvestment zone designated by the city for economic development purposes. AGREEMENT. A contractual agreement between a property owner or lessee and the city. BASE YEAR VALUE. The assessed value of eligible property January 1 preceding the execution of the agreement plus the agreed-upon value of eligible property improvements made after January 1 but before the execution of the agreement. DEFERRED MAINTENANCE. Improvements necessary for continued operation which do not improve productivity or alter the process technology. ELIGIBLE FACILITIES. New, expanded, or modernized buildings and structures, including fixed machinery and equipment, which is reasonably likely as a result of granting abatement to contribute to the retention or expansion of primary employment or to attract major investment in the reinvestment zone that would be a benefit to the property and that would contribute to the economic development within the city, but does not include facilities which are intended primarily to provide goods or services to residents or existing businesses located in the city, such as, but not limited to, restaurants and retail sales establishments. ELIGIBLE FACILITIES may include, but shall not be limited to, hotels and office buildings. EXPANSION. The addition of buildings, structures, machinery, equipment, or payroll for purposes of increasing production capacity. FACILITY. Property improvements completed or in the process of construction which together comprise an integral whole. HOTEL. A commercial structure which provides overnight accommodations to travelers and which contains 150 rooms or more. MODERNIZATION. A complete or partial demolition of facilities and the complete or partial reconstruction or installation of a facility of similar or expanded production capacity. MODERNIZATION may result from the construction, alteration, or installation of buildings, structures, machinery, or equipment, or both. NEW FACILITY. A property previously undeveloped which is placed into service by means other than or in conjunction with expansion or modernization. OFFICE BUILDING. A new office building to be occupied at least 50% by one owner or one tenant. PRODUCTIVE LIFE. The number of years a property improvement is expected to be in service in a facility. (Ord. 24-36, Exhibit A, passed 8-3-1998) § 38.63 ABATEMENT ELIGIBILITY AND STANDARDS. (A) Eligible facilities. Upon application, eligible facilities shall be considered for tax abatement as hereinafter provided. (B) Creation of new value. Abatement may only be granted for the additional value of eligible property improvements made subsequent to and specified in an abatement agreement between the city and the property owner or lessee, subject to limitations as the city may require. (C) New and existing facilities. Abatement may be granted for new facilities and improvements to existing facilities for purposes of modernization or expansion. (D) Eligible property. Abatement may be extended to the value of buildings, structures, fixed machinery and equipment, site improvements, and related fixed improvements necessary to the operation and administration of the facility. (E) Ineligible property. The following types of property shall be fully taxable and ineligible for tax abatement: land; supplies; tools; furnishings, and other forms of moveable personal property; housing; deferred maintenance; property to be rented or leased except as provided in division (F) below; property which has a productive life of less than ten years. (F) Owned and leased facilities. If a leased facility is granted abatement, the agreement shall be executed with the lessor and the lessee. (G) Economic qualification. In order to be eligible for designation as a reinvestment zone and receive tax abatement: (1) (a) The planned improvement must be expected to have an increased appraised ad valorem tax value of at least $1,000,000 based upon the County Appraisal District’s assessment of the eligible property; or (b) The owner must construct new improvements (even if less than $1,000,000) and hire and maintain 50 new full time employees as a result of the improvements. (2) Must be expected to prevent the loss of payroll or retain, increase, or create payroll on a permanent basis in the city. (H) Standards for tax abatement. (1) The following factors, among others, shall be considered in determining whether to grant tax abatement and, if so, the percentage of value to be abated and the duration of the tax abatement: (a) The value of land and existing improvements, if any; (b) The type and value of proposed improvements; (c) The productive life of proposed improvements; (d) The number of existing jobs to be retained by proposed improvements; (e) The number of type of new jobs to be created by proposed improvements; (f) The amount of local payroll to be created; (g) Whether the new jobs to be created will be filled by persons residing or projected to reside within affected taxing jurisdictions; (h) The amount of local sales taxes to be generated directly; (i) The amount property tax base valuation will be increased during term of abatement and after abatement, which shall include a definitive commitment that this valuation shall not be less than $1,000,000 or, if less than $1,000,000, add 50 new full-time employees; (j) The costs to be incurred by the city to provide new facilities or services directly resulting from the new improvements; (k) The amount of ad valorem taxes to be paid the city during the abatement period, considering: 1. The existing values; 2. The percentage of new value abated; 3. The abatement period; and 4. The value after expiration of the abatement period. (l) The population growth of the city that occurs directly as a result of new improvements; (m) The types and values of public improvements, if any, to be made by applicant seeking abatement; (n) Whether the proposed improvements compete with existing businesses to the detriment of the local economy; (o) The impact on the business opportunities of existing businesses; (p) The attraction of other new businesses to the area; (q) The overall compatibility with the zoning ordinances and comprehensive plan for the area; and (r) Whether the project is environmentally compatible with no negative impact on quality of life perceptions. (2) Each eligible facility shall be reviewed on its merits utilizing the factors provided above. After the review, abatement may be denied entirely or may be granted to the extent deemed appropriate after full evaluation. (I) Denial of abatement. Neither a reinvestment zone nor abatement agreement shall be authorized if it is determined that: (1) There would be a substantial adverse effect on the provision of government service or tax base; (2) The applicant has insufficient financial capacity; (3) Planned or potential use of the property would constitute a hazard to public safety, health, or morals; (4) Violation of other codes or laws; or (5) Any other reason deemed appropriate by the City Council. (J) Taxability. (1) From the execution of the abatement to the end of the abatement period, taxes shall be payable as follows: (a) The value of ineligible property as provided in division (E) of this section shall be fully taxable; and (b) The base year value of existing eligible property as determined each year shall be fully taxable. (2) The additional value of new eligible property shall be fully taxable at the end of the abatement period. (Ord. 24-36, Exhibit A, passed 8-3-1998) § 38.64 APPLICATION PROCEDURE. (A) Any present or potential owner of taxable property in the city may request the creation of a reinvestment zone and tax abatement by filing a written request with the city. The application shall then be forwarded to the City Manager for review and recommendation to the City Council for final disposition. (B) The application shall consist of a completed application form which shall provide detailed information on the items described in § 38.63(H) of this code; a map and property description; and a time schedule for undertaking and completing the planned improvements. In the case of modernization, a statement of the assessed value of the facility, separately stated for real and personal property, shall be given for the tax year immediately preceding the application. The application form may require financial and other information as may be deemed appropriate for evaluating the financial capacity and other factors of the applicant. (C) (1) The city shall give notice as provided by the Tex. Property Tax Code, for example: (a) Written notice to the presiding officer of the governing body of each taxing unit in which the property to be subject to the agreement is located no later than the seventh day before the public hearing; and (b) Publication in a newspaper of general circulation within the taxing jurisdiction no later than the seventh day before the public hearing. (2) Before acting upon the application, the city shall, through public hearing, afford the applicant and the designated representative of any governing body referenced hereinabove to show cause why the abatement should or should not be granted. (D) The city, no more than 45 days after receipt of the application, shall by resolution either approve or disapprove the application for tax abatement. The city shall notify the applicant of approval or disapproval. (E) The city shall not establish a reinvestment zone for the purpose of abatement if it finds that the request for the abatement was filed after the commencement of construction, alteration, modernization, expansion, or new facility. (Ord. 24-36, Exhibit A, passed 8-3-1998) § 38.65 AGREEMENT. (A) After approval, the city shall formally pass a resolution and execute an agreement with the owner of the facility and lessee, as required, which shall include: (1) The estimated value to be abated and the base year value; (2) The percentage of value to be abated each year as provided in § 38.63(G) of this code; (3) The commencement date and the termination date of abatement; (4) The proposed use of the facility; nature of construction, time schedule, map, property description, and improvement list as provided in § 38.64(B) regarding application; (5) Contractual obligations in the event of default, violation of terms or conditions, delinquent taxes, recapture, administration, and assignment as provided in §§ 38.63(A), 38.63(F), 38.63(G), 38.67, 38.68, and 38.69 of this code; and (6) The size of investment and average number of jobs involved. (B) The agreement shall normally be executed within 60 days after the applicant has forwarded all necessary information and documentation to the city. (Ord. 24-36, Exhibit A, passed 8-3-1998) § 38.66 TERMINATION AND RECAPTURE. (A) The agreement may be terminated and all taxes previously abated by virtue of the agreement will be recaptured and paid within 30 days of the termination, in the event that the company or individual: (1) Allows its ad valorem taxes owed the city to become delinquent and fails to timely and properly follow the legal procedures for their protest or contest; or (2) Violates any of the terms and conditions of the abatement agreement and fails to cure during the cure period in and after described. (B) Should the city determine that the company or individual is in default according to the terms and conditions of its agreement, the city shall notify the company or individual of the default in writing at the address stated in the agreement, and if it is not cured within 30 days from the date of the notice (“cure period”), then the agreement may be terminated. (Ord. 24-36, Exhibit A, passed 8-3-1998) § 38.67 ADMINISTRATION. (A) The Chief Appraiser of the County Appraisal District will annually determine an assessment of the real and personal property comprising the reinvestment zone. Each year, the company or individual receiving abatement shall furnish the Appraiser with information as may be necessary for the abatement. Once value has been established, the Chief Appraiser will notify the city of the amount of the ssessment. (B) The abatement agreement shall stipulate that employees or designated representatives of the city will have access to the reinvestment zone during the term of the abatement to inspect the facility to determine if the terms and conditions of the agreement are being met. All inspections will be made only after the giving of 24-hours’ prior notice and will only be conducted in a manner as to not unreasonably interfere with the construction or operation of the facility. All inspections will be made with one or more representatives of the company or individual and in accordance with its safety standards. (C) Upon completion of construction, the designated representative of the city shall annually evaluate each facility receiving abatement to insure compliance with the agreement, and a formal report shall be made to the City Council regarding the findings of each evaluation. (Ord. 24-36, Exhibit A, passed 8-3-1998) § 38.68 ASSIGNMENT. Abatement may be transferred and assigned by the holder to a new owner or lessee of the same facility upon the approval by resolution of the City Council subject to the financial capacity of the assignee and provided that all conditions and obligations in the abatement agreement are guaranteed by the execution of a new contractual agreement with the city. No assignment or transfer shall be approved if the parties to the existing agreement, the new owner or new lessee, are liable to any jurisdiction for outstanding taxes or other obligations. Approval shall not be unreasonably withheld. (Ord. 24-36, Exhibit A, passed 8-3-1998) § 38.69 EXPIRATION. These Guidelines and Criteria are effective upon the date of their adoption and will remain in force for two years, unless amended by three-fourths vote of the City Council, at which time all reinvestment zones and tax abatement agreements created pursuant to these provisions will be reviewed to determine whether the goals have been achieved. Based on that review, the Guidelines and Criteria may be modified, renewed, or eliminated. (Ord. 24-36, Exhibit A, passed 8-3-1998) § 38.99 PENALTY. (A) General. Any person who shall of violate any provision of this chapter for which no other penalty is provided shall, upon conviction, be subject to penalties as provided in § 10.99 of this code. (B) Hotel occupancy tax. Any person who shall violate §§ 38.40 et seq. of this code, as described in § 38.46, shall be deemed guilty of a misdemeanor and upon conviction be punished by a fine not to exceed $250. (Ord. passed 5-15-2000)