BEAUMONT — Allison Nathan Getz, tax-assessor collector for Jefferson County, said there are numerous hotels and motels delinquent in pay their taxes. At the top of the list, however, it the Holiday Inn Park Central in Port Arthur that is nine months delinquent and $45,000 in arrears.

Consequently, the Jefferson County Commissioners Court gave her the authority under the State of Texas to examine their books if they are delinquent after 30 days at their regular meeting on Monday afternoon at the courthouse in Beaumont.

The tax-assessor office is responsible for auditing, collecting and maintaining records regarding hotel taxes. Each hotel and motel is required to timely file reports with the office to verify hotel taxes which are due and owing by them. The tax-assessor has reported there are numerous hotels and motels who have not filed the mandated reports and who are delinquent in pay hotel taxes.

The hotel taxes are part of the Jefferson County General Funds and the county is required to utilize reasonable and necessary measures allowed by law to collect such taxes for the benefit of the citizens of Jefferson County.

Section 352.004(c) authorizes the county to determine whether necessary repots were properly filed by hotels subject to the hotel tax and, if proper reports were not filed as requied by law, the county, by its tax assessor-collector may, as authorized by the commissioners court, the county auditor shall perform examinations on a fixed-fee basis upon first giving the delinquent 30 days written notice of the examination.

Secton 352.004(d) allows the county attorney to bring suit against the person who is delinquent in filing required reports and in paying hotel taxes to collect such taxes and enjoin the person from operating a hotel in the county until all required report are filed and taxes are paid.

Furthermore, under Section 33.11 of the tax code, the commissioners court agreed to an amendment of the contract signed on May 19, 2014 with the law firm of linebarger, Goggan, Blair & Sampson, LLP to authorize the collection of the early turnover of business personal property taxes.

The tax-assessor collector office is empowered to authorize the addition of a collection penalty in an amount that does not exceed the amount of compensation specified in the contract with the private law firm. The amount of 20 percent of the delinquent tax, penalty and interest if the tax becomes delinquent on or after Feb. 1 of a year and remains delinquent on the 60^th day thereafter.

The commissioners approved ordering a levying of taxes for the Port of Port Arthur Navigation District unlimited tax port improvement bonds.

The Port authorized the issuance of the bonds not to exceed $60,150,000 after voters approved it in an election a year ago.

County Judge Jeff Branick said this is Phase II of the bond project and it will be used for infrastructure improvements.

A proclamation was read and approved for the Tzu Chi Foundation.

The foundation established an ongoing partnership with Jefferson County since 2005 and has provided millions of dollars in financial aid to the citizens of the county in times of greatest need.

The foundation, furthermore, raised funds all over the world to assist the citizens of the county after Tropical Storm Harvey in addition to personal guidance and comfort to individuals.