The city manager for the City of Bridgeport or his or her
designated agent.
The cost of a room in a hotel and does not include:
Any 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, rooming
house or bed and breakfast. The term does not include:
A hospital, sanitarium or nursing home; or
A dormitory or other housing facility owned or leased and operated
by an institution of higher education or a private or independent
institution of higher education, as those terms are defined by section
61.003 of the Texas Education Code, as amended, that is used by the
institution for the purpose of providing sleeping accommodations for
persons engaged in an educational program or activity at the institution.
The use or possession, or the right to the use or possession,
of any room in a hotel.
Any person who, for a consideration, uses, possesses or has
a right to use or possess any room in a hotel under any lease, concession,
permit, right of access, license, contract or agreement.
The hotel occupancy tax levied in this article pursuant to
chapter 351 of the Texas Tax Code, as amended.
An individual who travels from the individual’s residence
to a different municipality, county, state or country for pleasure,
recreation, education or culture.
A building or a portion of a building used to distribute
or disseminate information to tourists.
(Ordinance 01-31 adopted 10/2/01; 2001 Code, sec. 11.301; Ordinance adopting 2017 Code)
(b)
The tax is equal to seven percent of the consideration paid by the
occupant of the room to the hotel.
(Ordinance 01-31 adopted 10/2/01; 2001 Code, sec. 11.302)
(a)
All persons, organizations and entities specified in subchapter C
of chapter 156 of the Texas Tax Code, as amended, are exempt from
the payment of the tax imposed.
(b)
Any person, organization or entity entitled to receive a refund of
tax paid under this article may file a refund claim as provided in
section 156.154 of the Texas Tax Code, as amended.
(Ordinance 01-42 adopted 11/20/01; 2001 Code, sec. 11.303)
Every person owning, operating, managing or controlling any
hotel shall collect the tax for the city and report and pay the tax
to the city in accordance with all requirements and procedures set
forth in this article.
(Ordinance 01-31 adopted 10/2/01; 2001 Code, sec. 11.304)
(a)
On the 15th day of the month following each month in which a tax
is earned, every person required by this article to collect the tax
shall file a report with the city manager showing:
(b)
Every person required by this article to collect the tax shall pay the tax due on all occupancies in the preceding month to the city manager at the time of filing the report required under subsection (a) above.
(c)
Every person collecting a tax under this article may deduct a one
percent collection fee from the gross amount of tax collected on all
occupancies in the preceding month if the tax is paid to and received
by the city manager no later than the 15th day of the month following
the month in which the tax is required to be collected. If the 15th
day falls on a weekend or holiday, the city manager must receive the
tax by the next business day. If the tax is paid by mail, the date
of receipt by the city manager is the date postmarked by the U.S.
Postal Service.
(d)
Each remittance of a tax required by this article must contain the following statement and representation signed by the person required by this article to collect the tax: “The tax remitted and paid to the City of Bridgeport with this report was collected pursuant to the requirements of Article 11.04, Chapter 11, Bridgeport City Code, as amended.”
(e)
The city manager shall maintain a record that accurately identifies
the receipt and expenditure of all revenue derived from the tax imposed
by this article.
(Ordinance 01-31 adopted 10/2/01; 2001 Code, sec. 11.305; Ordinance adopting 2017 Code)
(a)
If a person liable for the payment of a tax under this article is
the owner of the hotel and sells the hotel, the successor to the seller
or the seller’s assignee shall withhold an amount of the purchase
price sufficient to pay the tax due until the seller provides a receipt
from the city manager showing that the amount has been paid or a certificate
stating that no tax is due.
(b)
The purchaser of a hotel who fails to withhold an amount of the purchase
price as required by this section is liable for the amount required
to be withheld to the extent of the value of the purchase price.
(c)
The purchaser of a hotel may request that the city manager issue
a certificate stating that no tax is due or issue a statement of the
amount required to be paid before a certificate may be issued. The
city manager shall issue a certificate or statement not later than
60 days after receiving the request.
(Ordinance 01-31 adopted 10/2/01; 2001 Code, sec. 11.306; Ordinance adopting 2017 Code)
The city manager is authorized to make any rules and regulations
necessary to effectively collect the tax. The city manager shall,
upon giving reasonable notice, have access to all books and records
necessary to enable the city manager to determine the correctness
of any report filed as required by this article and the amount of
taxes due under this article.
(Ordinance 01-31 adopted 10/2/01; 2001 Code, sec. 11.307; Ordinance adopting 2017 Code)
(a)
The revenue derived from any hotel occupancy tax imposed and levied
by this article may be used only to promote tourism and the convention
and hotel industry and that use is limited to the following:
(1)
The acquisition of sites for and the construction, improvement, enlarging,
equipping, repairing, operation and maintenance of convention center
facilities or visitor information centers, or both;
(2)
The furnishing of facilities, personnel and materials for the registration
of convention delegates or registrants;
(3)
Advertising and conducting solicitations and promotional programs
to attract tourists and convention delegates or registrants to the
city or its vicinity;
(4)
The encouragement, promotion, improvement and application of the
arts, including instrumental and vocal music, dance, drama, folk art,
creative writing, architecture, design and allied fields, painting,
sculpture, photography, graphic and draft arts, motion pictures, radio,
television, tape and sound recording, and other arts relating to the
presentation, performance, execution and exhibition of these major
art forms;
(5)
Historical restoration and preservation projects or activities or
advertising and conducting solicitations and promotional programs
to encourage tourists and convention delegates to visit preserved
historic sites or museums:
(6)
Funding costs in counties of under one (1) million population to
hold sporting events that substantially increase hotel activity;
(7)
Funding transportation systems for tourists; and
(8)
Signage directing tourists to sights and attractions that are visited
frequently by hotel guests in the municipality.
(b)
Revenue from any hotel occupancy tax imposed and levied by this article
may not be used for the general revenue purposes from [or] general
operations of the city.
(c)
Allocations of the hotel occupancy tax revenue by the city for the purposes set out by subsection (a) above must comply with the provisions of chapter 351 of the Texas Tax Code.
(d)
Hotel occupancy tax funds will be allocated according to the following
percentages:
(e)
Allocations of the hotel occupancy tax revenue will be funded through
an application process. Applications will be accepted annually with
a deadline that coincides with the beginning of the budget process
for the next fiscal year. Multiple applications will be accepted from
one board or group on an annual basis. The applications will then
be reviewed by a committee that is made up of two members of the business
community, one hotel owner, and two city staff members. This committee
will review the applications. After all of the applications are reviewed,
the committee will make recommendations on funding. Funding recommendations
may be less than the amount requested. The recommendations will then
be forwarded to the city council for final approval. If approved by
the council, funds will be distributed as a reimbursable grant. Any
individual or organization that owes tax dollars to the city will
not receive funds until their debt is paid off to the city.
(Ordinance 01-31 adopted 10/2/01; Ordinance 2011-18 adopted 5/17/11; 2001 Code,
sec. 11.308)
(a)
A person commits an offense if the person:
(c)
In addition to any criminal penalties imposed under subsection (b) of this section, a person failing to pay the tax to the city manager by the 25th day of the month following the month in which the tax is required by this article to be collected shall pay an amount equal to 15 percent of the tax due as a penalty. Delinquent taxes draw interest at the rate of 10 percent per year beginning 30 days from the date the tax is due to the city manager.
(d)
In addition, the city is authorized to file legal proceedings against
the hotel for noncompliance seeking any other remedies provided by
state law.
(e)
In addition to the amount of any tax owed, a person is liable to
the city for all reasonable attorney’s fees incurred by the
city in enforcing this article against the person and in collecting
any tax owed by the person under this article.
(Ordinance 01-31 adopted 10/2/01; 2001 Code, sec. 11.309; Ordinance adopting 2017 Code)
