Under the authorization provided by the Texas Tax Code chapter 351, the city levies the following hotel occupancy tax within the city limits.
(Ordinance 24 adopted 3/24/09)
For purposes of this division, and in accordance with chapter 351 of the Texas Tax Code, the terms used will have the meanings set forth below. Words that are not defined will have their ordinarily accepted meanings unless defined elsewhere in this code.
Consideration.
The price of a room which is ordinarily used for sleeping in a hotel, but does not include the cost of food served by the hotel or the cost of personal services performed by the hotel except those services related to cleaning and readying the room for use or possession.
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 or rooming house, and bed and breakfast, but does not include a hospital, sanitarium, or nursing home.
Occupancy.
The use or possession or the right to use or possession of a room or space for less than thirty consecutive days in a hotel costing two dollars or more each day.
Person.
Any individual, company, corporation or association.
(Ordinance 07-08-14-D, sec. 2 (11.202), adopted 8/14/07)
(a) 
A tax of seven percent (7%) of the consideration paid for a hotel room located within the corporate limits of the city is levied on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays the consideration for the use or possession or for the right to the use or possession of a hotel room that costs two dollars or more each day and is ordinarily used for sleeping.
(b) 
This division does not impose a tax on:
(1) 
A person who has the right to use or possess a hotel room for at least 30 consecutive days, so long as there is no interruption of payment for the period; or
(2) 
The United States, a governmental entity of the United States, or an officer or employee of the United States.
(c) 
Except as otherwise provided in section 156.103 (Exception-State and federal government) of the Texas Tax Code, the state, or an agency, institution, board, or commission of the state other than an institution of higher education, as that term is defined by section 61.003 (Definitions) of the Texas Education Code, shall pay the tax imposed by this division and is entitled to a refund of the amount of tax paid.
(d) 
A person entitled to a refund of tax paid under this section shall make an application for a refund according to the rules prescribed by the city in the form prescribed by the city.
(Ordinance 07-08-14-D, sec. 2 (11.203), adopted 8/14/07; Ordinance 24 adopted 3/24/09)
(a) 
A person who owns, operates, manages, or controls a hotel or collects payment for the use or possession or for the right to the use or possession of a hotel room within the corporate limits of the city shall collect the tax levied by this division for the city.
(b) 
A person who collects the tax shall deposit the tax proceeds into a separate account and may not use the tax proceeds for any purpose other than payment to the city.
(Ordinance 07-08-14-D, sec. 2 (11.204), adopted 8/14/07; Ordinance 24 adopted 3/24/09)
(a) 
A quarterly period under this section is based on the city's fiscal year, with the first quarter beginning on October 1 and ending on December 31.
(b) 
On or before the last day of the month following each quarterly period, a person required to collect the tax imposed under this division shall:
(1) 
File a written report with the city for that quarterly period, with a copy of the report for state hotel occupancy taxes required by section 156.151 (Report and payment) of the Texas Tax Code for the same quarterly period; and
(2) 
Pay the tax due for the quarter.
(c) 
A report under this section shall be in the form prescribed by the city and shall include:
(1) 
The total consideration paid for rooms subject to the tax in the preceding quarter;
(2) 
The total amount of tax collected; and
(3) 
The total amount of tax exemptions granted.
(d) 
If requested by the city, a person responsible for collecting the tax shall provide the city with:
(1) 
The names, addresses, and identification relied upon to grant an exemption from the tax; and
(2) 
Any other information the city may reasonably require.
(e) 
The city may request, and a person required to collect the tax shall provide within a reasonable time, additional documentation verifying the information contained in the report to the city.
(Ordinance 07-08-14-D, sec. 2 (11.205), adopted 8/14/07)
(a) 
If a hotel owner sells a hotel, the purchaser or his assignee shall withhold an amount of the purchase price sufficient to pay the amount of tax due until the seller provides:
(1) 
A receipt issued by the city showing that the amount of tax due has been paid; or
(2) 
A certificate issued by the city showing that no tax is due.
(b) 
A purchaser of a hotel who fails to withhold the amount of the purchase price as required by this section is liable for the unpaid tax required to be withheld to the extent of the value of the purchase price.
(c) 
The purchaser of a hotel may file a written request with the city for the issuance of a certificate stating that no tax is due or for a statement of the amount required to be paid before a certificate may be issued. The city shall issue the certificate or statement not later than the 60th day after the date that the city receives the request.
(d) 
If the city fails to issue the certificate or statement within the period provided by subsection (c), the purchaser is released from the obligation to withhold the amount of tax from the purchase price or pay the amount of tax due.
(Ordinance 07-08-14-D, sec. 2 (11.206), adopted 8/14/07)
(a) 
The city shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied herein, and shall upon reasonable notice have access to books and records necessary to enable the city to determine the correctness of any report filed as required by this division and the amount of taxes due under the provisions of this division.
(b) 
Whenever necessary to make an inspection of books and records to enforce any of the provisions of this division, the city may enter such building or premises at all reasonable times to inspect the books and records or to perform any duty imposed upon the city by this division; provided that, if such building or premises be occupied, he shall first present proper credentials and request entry; and if such building or premises be unoccupied, he shall first make a reasonable effort to locate the owner or other persons having charge or control of the building or premises and request entry. If such entry is refused, the city shall have recourse to every remedy provided by law to secure entry.
(c) 
When the city shall have first obtained a proper inspection warrant or other remedy provided by law to secure entry, no owner or occupant or any other persons having charge, care or control of any building or premises shall fail or neglect, after proper request is made as herein provided, to promptly permit entry therein by the city for the purpose of inspection and examination pursuant to this division.
(Ordinance 07-08-14-D, sec. 2 (11.207), adopted 8/14/07)
(a) 
A person commits an offense if the person violates or fails to perform an act required by this division, or files a report containing false information. Each instance of a violation of this division is a separate offense, and each day that a person remains in violation constitutes a separate offense.
(b) 
An offense under this division is a class C misdemeanor, punishable as provided in section 1.01.009 (general penalty for violations of code; continuing violations).
(Ordinance 07-08-14-D, sec. 2 (11.208), adopted 8/14/07)
(a) 
In addition to the tax imposed under this division, a person shall pay a penalty of five percent (5%) of the tax due if the person:
(1) 
Fails to file a report on or before the due date;
(2) 
Fails to pay the tax imposed on or before the due date; or
(3) 
Files a report containing false information.
(b) 
A person who fails to pay any amount of the tax and penalty due under subsection (a) on or before the 60th day after the tax is due shall pay an additional five percent (5%) penalty on the unpaid tax. A delinquency penalty shall not be less than one dollar.
(c) 
Beginning on the 61st day after the due date, delinquent taxes shall draw interest at a rate of ten percent (10%) per annum.
(Ordinance 07-08-14-D, sec. 2 (11.209), adopted 8/14/07)
The city may take the following actions against a person who has failed to file a required report, failed to collect the tax imposed, failed to pay the taxes over to the city when due, or filed a false report:
(1) 
Bring suit to collect the unpaid tax or to enjoin the person from operating a hotel in the corporate limits or extraterritorial jurisdiction of the city until the tax is paid or the report filed, as applicable, as provided by the court's order; and
(2) 
Any other remedy provided under state law.
(Ordinance 07-08-14-D, sec. 2 (11.210), adopted 8/14/07)