The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
City manager
shall mean the city manager or his designated representative.
Consideration
shall mean the cost of the room in such hotel only if the room is one ordinarily used for sleeping and shall not include the cost of any food served or personal services rendered to the occupant of such room not related to the cleaning and readying of such room for occupancy.
Hotel
shall mean a building or buildings in which the public may, for a consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, houses or courts, lodginghouses, inns, roominghouses or other buildings where rooms are furnished for a consideration, but "hotel" shall not be defined so as to include hospitals, sanitariums or nursing homes.
Hotel occupancy tax
shall mean the tax imposed by section 86-72.
Monthly/month collection/reporting period
shall mean the regular calendar months of the year.
Occupancy
shall mean the use or possession, or the right to the use or possession, of any room in a hotel if the room is one ordinarily used for sleeping and if the occupant's use, possession or right to use or possession extends for a period of less than 30 days.
Occupant
shall mean anyone who, for a consideration, uses, possesses or has a right to use or possess any room in a hotel if the room is one ordinarily used for sleeping.
Permanent resident
shall mean any occupant who has or shall have the right of occupancy of any room or rooms or sleeping space or facility in a hotel for at least 30 consecutive days during the current calendar year or preceding year.
Person
shall mean any individual, company, corporation or association owning, operating, managing or controlling any hotel.
(Ordinance 04-06-47, sec. 3, adopted 6/1/04)
There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel where such cost of occupancy is at the rate of $2.00 or more per day, such tax to be equal to seven percent of the consideration paid by the occupant of such room, space or facility to such hotel, exclusive of other occupancy taxes imposed by other governmental agencies. Exemptions to the levy of the hotel occupancy tax described herein shall be the same as those prescribed by V.T.C.A., Tax Code sec. 351.06, as it exists or may be amended.
(Ordinance 04-06-47, sec. 4, adopted 6/1/04)
Any hotel occupancy tax provided herein shall be imposed in the city extraterritorial jurisdiction, provided, however, that the levy such taxed shall not result in a combined rate of state, county or municipal hotel occupancy taxes in the extraterritorial jurisdiction which exceeds 15 percent of the price paid for a room in a hotel.
(Ordinance 04-06-47, sec. 5, adopted 6/1/04)
The revenue derived from the hotel occupancy tax will only be used for the purposes authorized by V.T.C.A., Tax Code sec. 351.001 et seq., as it exists or may be amended, as the city council may direct and authorize.
(Ordinance 04-06-47, sec. 6, adopted 6/1/04)
Every person owning, operating, managing or controlling any hotel shall collect the hotel occupancy tax imposed in section 86-72.
(Ordinance 04-06-47, sec. 7, adopted 6/1/04)
(a) 
On the last day of the month following each quarterly period, every person required in section 86-75 to collect the tax imposed in section 86-72 shall file a report with the city manager showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies and any other information as the city manager or his designated representative may reasonably require. Such person shall pay the hotel occupancy tax due on such occupancies at the time of filing such report.
(b) 
Effective July 1, 2004, every person required in section 86-75 to collect the tax imposed in section 86-72 shall file a report with the city manager showing the consideration paid for all room occupancies in the preceding calendar month, the amount of the tax collected on such occupancies and any other information as the city manager may reasonably require. Timely reports must be submitted so as to arrive at the city manager's office by the 20th day of the month following the calendar month collection/reporting period. Such person shall pay the hotel occupancy tax due on such occupancies at the time of filing such report.
(Ordinance 04-06-47, sec. 8, adopted 6/1/04)
The city manager shall have the power to make such rules and regulations as are necessary to effectively collect the hotel occupancy tax levied by this article and shall upon reasonable notice have access to books and records necessary to enable him to determine the correctness of any report filed as required by this article and the amount of taxes due under the provisions of this article.
(Ordinance 04-06-47, sec. 9, adopted 6/1/04)
If any person, firm, corporation or business entity shall fail to collect the hotel occupancy tax imposed by this article, or shall fail to file a report as required herein, or shall fail to pay to the city manager the tax imposed by this article when said report for payment is due, or shall file a false report, then such person, firm, corporation or business entity shall be deemed guilty of a misdemeanor and upon conviction be punished a fine of not less than $50.00 nor more than $500.00. In addition, such person, firm, corporation or business entity who fails to remit the hotel occupancy tax imposed by this article within the time required shall forfeit ten percent of the amount due as a penalty, and after the first 30 days shall forfeit an additional ten percent of such hotel occupancy tax. Provided, however, that the penalty shall never be less than $1.00. Delinquent hotel occupancy taxes shall draw interest at the rate of ten percent per annum beginning 60 days from the date due.
(Ordinance 04-06-47, sec. 10, adopted 6/1/04)
The city shall retain one percent of the gross amount of the hotel occupancy taxes collected to cover the cost of said collection duties.
(Ordinance 04-06-47, sec. 11, adopted 6/1/04)