WILL ROGERS VENUE LIVESTOCK FACILITY USE TAX

Fort Worth City Code ch. 32, art. VI

in effect

Fort Worth City Code § 32-60 DEFINITIONS.

§ 32-60 DEFINITIONS. The following words, terms or phrases are, for the purpose of this article, except where the context clearly indicates a different meaning, defined as follows. ACT. Chapter 334, Texas Local Government Code, as it may be amended or recodified. BUSINESS DAY. A day that is not a Saturday, Sunday, legal holiday, or day on which commercial banks are not required or authorized to close in the City or New York City. CITY. The City of Fort Worth, Texas. DIRECTOR. The director of the city's Financial Management Services Department or such other person designated by the city manager to enforce and administer this article, and any person designated by the director as his or her representative. DUE DATE. The first business day following the end of the monthly collection/reporting period. EVENT SPONSOR. Any group or association that organizes, presents, or sponsors a livestock event, including a political subdivision or nonprofit organization that is exempt from federal income tax under § 501(a), Internal Revenue Code of 1986, as amended, by being listed as an exempt organization in § 501(c)(3) of that code. LIVESTOCK ANIMAL. Any of the following: (1) An equine animal, including a horse, pony, mule, donkey, or hinny; (2) A bovine animal, including a cow, heifer, bull, bullock, calf, buffalo or bison; (3) An ovine animal, including a sheep; (4) An animal in the camelid family, including a llama or alpaca; (5) A caprine animal, including a goat; (6) A porcine animal, including a pig or hog; (7) A ratite, including an ostrich, rhea, or emu; and (8) Any other animal of similar size or characteristic as those listed above and typically held in a stall or pen. LIVESTOCK EVENT. A rodeo or an agricultural, equestrian or livestock show, fair, competition, exhibition or sale held for one or more consecutive days that is conducted, in whole or in part, at the venue project, the duration of which shall include any full or partial days before the livestock event that are used for set-up or preparation of the event and any full or partial days following the event that are used for disassembly and other post-event matters. PERSON. Any individual, partnership, trust, company, corporation, association, or other entity. STALL or PEN. An enclosure or designated space and tie point that is located within the venue project and that is designed for the housing or holding one or more livestock animals. VENUE OPERATOR. A person operating, managing, or controlling a portion of the venue project by or for the city and includes both a third party engaged under a lease or similar agreement as well as the director and his staff. VENUE PROJECT. A multipurpose arena at the intersection of Harley Avenue and Gendy Street, other adjacent support facilities, and any related infrastructure, as approved by a majority of the voters of the city voting in the special election held November 4, 2014, which adjacent support facilities include the facilities now existing or hereafter constructed on the campus of the Will Rogers Memorial Center and a livestock support building and landscaped event plaza in the immediate vicinity of the arena. The area designated as the venue project is depicted in the shaded portion of Diagram VP1. Diagram VP1 [image omitted; see the official code] VENUE PROJECT FUND. The fund established by the city council under Resolution No. 4387-12-2014 or any account within such fund. (Ord. 22744-06-2017, § 1, passed 6-6-2017, eff. 6-25-2017)

Fort Worth City Code § 32-61 TAX IMPOSED; EXEMPTION.

§ 32-61 TAX IMPOSED; EXEMPTION. (a) There is hereby levied and imposed a tax on each stall or pen that a person has a right to use or occupy for any reason in connection with a livestock event, with the rate of such tax being $1 per stall or pen per day, provided that the aggregate tax collected shall not exceed $20 per stall or pen for any livestock event. (b) The tax imposed by this article is a debt owed by the person having the right to use a stall or pen and is recoverable at law. (c) The tax shall be collected for each livestock event held, in whole or in part, at the venue project, beginning on the date as of which the multipurpose arena in the venue project is issued a certificate of occupancy and continuing so long as bonds or other obligations, including revenue or refunding obligations, for the planning, acquisition, establishment, development, construction, or renovation of the venue project are outstanding and unpaid. (d) Notwithstanding the foregoing, no tax shall be levied or imposed under this section for the use or occupancy of stalls or pens by livestock at the Tarrant County Junior Livestock Show. (Ord. 22744-06-2017, § 1, passed 6-6-2017, eff. 6-25-2017)

Fort Worth City Code § 32-62 TAX COLLECTION.

§ 32-62 TAX COLLECTION. (a) (1) The city manager shall have the authority to establish any rules and regulations necessary to implement and collect the tax, including, but not limited to, the establishment of procedures for allocation of revenues and imposition and collection of the tax; the development of record-keeping, reports, and filing requirements related to the number of stalls or pens a person has a right to use or occupy with one or more livestock animals during a livestock event; the development of tax collection procedures and protocols, and auditing requirements to ensure that the proper amount of tax has been collected and deposited with the city. (2) A venue operator or other person required to maintain records under the rules shall be required to allow inspection of such records by the city and its internal or external auditors on request. (3) It is anticipated that items and services that are taxable and nontaxable under this article may be bundled together and sold as a unit for a single, undifferentiated payment. The rules for allocation of revenues and imposition of the tax shall include, at a minimum, methods for unbundling such items and services and imputing a reasonable portion of such a payment to each individual item and service with tax to be imposed on the imputed portion of the payment. (4) Rules for record-keeping and reporting shall require, at a minimum, the following information be made available: a. The total number of stalls or pens used in connection with the livestock event; b. The total number of livestock animals housed at the livestock event; c. The aggregate amount of all tax proceeds collected during the livestock event; and d. Any other information that the director reasonably requires. (b) A venue operator shall be responsible for (i) ensuring the tax imposed under this article is collected for and remitted to the city on or before the due date in accordance with this article and any rules and regulations established by the city manager pursuant to § 32-62(a) and (ii) filing reports and otherwise making available information concerning collection and remittance of tax in accordance with rules adopted under § 32-62(a). A venue operator may delegate the duty of collecting taxes and reporting data for a specific livestock event to an event sponsor. Neither the person collecting the tax nor the event sponsor will be entitled to retain any percentage of the tax as reimbursement for any costs associated with collection of the tax. (c) (1) A venue operator is responsible for remitting tax revenues and filing required reports for a monthly collection/reporting period as of the due date. (2) A delinquency occurs if, by the twenty-fifth day of the month after the end of the monthly collection/reporting period: a. The tax is not remitted or postmarked; or b. The report is not filed or postmarked. (3) If the twenty-fifth day of the month does not fall on a business day, then the next business day shall be the date by which the tax must be remitted or postmarked and the report must be filed or postmarked. (Ord. 22744-06-2017, § 1, passed 6-6-2017, eff. 6-25-2017)

Fort Worth City Code § 32-63 USE OF TAX PROCEEDS.

§ 32-63 USE OF TAX PROCEEDS. The proceeds of the tax shall be deposited into the Venue Project Fund and may be used only for purposes authorized by the act. (Ord. 22744-06-2017, § 1, passed 6-6-2017, eff. 6-25-2017)

Fort Worth City Code § 32-64 ENFORCEMENT AND PENALTIES.

§ 32-64 ENFORCEMENT AND PENALTIES. (a) A person commits an offense if that person: (1) Has an obligation to collect the tax under this article or under rules adopted by the city manager in accordance with § 32-62(a); and (2) Fails to collect the tax imposed under this article on any stall or pen used or occupied by a livestock animal in connection with a livestock event. (b) A person commits an offense if that person is obligated to remit collected tax proceeds under this article or under rules adopted by the city manager in accordance with § 32-62(a) and fails to remit any tax proceeds as and when required. (c) A person commits an offense if that person is obligated to maintain records under this article or under rules adopted by the city manager in accordance with § 32-62(a) and fails to produce such records as and when required. (d) A person commits an offense if that person is obligated to submit reports under this article or under rules adopted by the city manager in accordance with § 32-62(a) and fails to submit a report as and when required. (e) A person commits an offense if that person is obligated to submit reports under this article or under rules adopted by the city manager in accordance with § 32-62(a) and submits a report containing false information. (f) An offense under this section shall constitute a misdemeanor criminal offense punishable by a fine not to exceed $500. (g) The director shall have authority to enforce the provisions of this article. (h) In addition to any criminal penalties imposed under this section, if a person is obligated to remit tax proceeds under this article or under rules adopted by the city manager in accordance with § 32-52(a) and is delinquent in doing so, that person shall pay a late fee equal to the greater of (i) 5% of the outstanding amount then due or (ii) $25. The person or owner will also be personally liable for the full amount of any taxes not remitted to the city. (i) A person obligated to remit tax proceeds under this article or under rules adopted by the city manager in accordance with § 32-62(a) who is delinquent in remitting tax proceeds shall also be liable for paying interest in the amount of 10% per annum, with imposition of interest commencing on the day after the due date. (j) In addition to any criminal penalties and late fees imposed under this section, an attorney acting on behalf of the city may bring suit against any person who fails to collect any tax or to remit to the city any tax as required by this article in order to collect any amounts due. (Ord. 22744-06-2017, § 1, passed 6-6-2017, eff. 6-25-2017)

Source: City of Fort Worth, Code of Ordinances, City Charter and Zoning Ordinance (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/ftworth/latest/ftworth_tx/0-0-0-55555Fetched: 10/26/2026