O-544-9-84ORDINANCE NO. 5 4 4- 9- 8 4
AN ORDINANCE OF THE CITY OF ALLEN, COLLIN COUNTY,
TEXAS, AMENDING SECTION 2 "AMOUNT OF TAX" OF ORDINANCE
NO. 393-5-82 BY INCREASING ANNUAL OCCUPATION TAX TO
FIFTEEN DOLLARS ($15.00); BY AMENDING SECTION 22 "PENALTY
CLAUSE" BY INCREASING THE SUM TO ONE THOUSAND DOLLARS
($1,000.00); PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Texas Legislature has approved an increase on amusement
machine occupation tax from fifteen dollars ($15.00) to thirty dollars ($30.00)
effective October 1, 1984; and,
WHEREAS, a municipality is authorized to levy an annual occupation tax in an
amount not to exceed one-half (50%) of the fee structure set by the State of Texas;
and,
WHEREAS, the City Council is of the opinion that the City of Allen's current
occupation tax in the amount of seven dollars and fifty cents ($7.50) should be
increased effective October 1, 1984 to fifteen dollars ($15.00) per machine.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALLEN, TEXAS:
SECTION 1: That from and after the effective date of this Ordinance, Section 2,
of Ordinance No. 393-5-82, "Amount of Tax" is hereby amended in the following
manner in keeping with state increase and shall read as follows, to -wit:
"Every owner who owns, controls, possesses, exhibits, displays, or who
permits to be exhibited or displayed in this city any coin operated skill
and/or pleasure machine shall pay and there is hereby levied on each coin
operated skill and/or pleasure machine, as defined herein, except as or
exempt herein; an annual occupation tax of fifteen dollars ($15.00) per
machine. the fee for issuing a replacement occupation tax receipt for one
lost, destroyed, or mutilated is $2.00."
SECTION 2: That from and after the effective date of this Ordinance, Section
22, of Ordinance No. 393-5-82, "Penalty Clause" is hereby amended in the following
manner and shall read as follows, to -wit:
N
Ordinance No. r, 4 4- 9- 8 4 - Page 1
1984.
"Any person, firm, corporation, or association violating any of the
provisions of this ordinance shall, upon conviction of the violation, be
deemed guilty of a misdemeanor and shall be fined in the sum of not more
than one thousand dollars ($1,000.00). Each day such violation continues
shall constitute a separate offense."
SECTION 3: That this Ordinance shall be in full force and effect October 1,
DULY PASSED AND APPROVED by the City Council of the City of Allen,
Texas, on the 6th day of September , A.D., 1984.
APPROVED:
ATTEST:
Marty Hendrix, C Wy Secretary
APPROVE TO FORM:
City Attorney
Ordinance No. 544-9-84 _ Page 2