The following words, terms and phrases are defined as follows:
The cost of the room in a hotel only if the room is ordinarily
used for sleeping, and not including 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.
Any building or buildings in which the public may, for a
consideration, obtain sleeping accommodations, including hotels, motels,
tourist homes, houses or courts, lodging houses, inns, rooming houses,
or other buildings where rooms are furnished for a consideration,
but not including hospitals, sanitariums or nursing homes.
The use or possession, or the right to the use or possession,
of any room or rooms in a hotel if the room is one which is ordinarily
used for sleeping and if the occupant is other than a permanent resident
as hereinafter defined.
Anyone who, for a consideration, uses, possesses, or has
a right to use or possess any room or rooms in a hotel under any lease,
concession, permit, right of access, license, contract or agreement,
other than a permanent resident as hereinafter defined.
Any occupant who has or shall have the right to occupancy
of any room or rooms in a hotel for at least thirty (30) consecutive
days during the calendar year or preceding year.
Any individual, company, corporation or association owning,
operating, managing or controlling any hotel.
The regular calendar quarters of the year, the first quarter
being composed of the months of October, November and December, the
second quarter being the months of January, February and March, the
third quarter being the months of April, May and June, and the fourth
quarter being the months of July, August and September.
The tax assessor and collector of the city.
(1999 Code, sec. 1.2401)
There is hereby levied a tax of seven percent (7%) of the price
paid for a room in a hotel on every person who, under a lease, concession,
permit, right of access, license, contract, or agreement, pays for
the use or possession or for the right to the use or possession of
a room that is in a hotel, costs $2.00 or more each day, and is ordinarily
used for sleeping. The price of a room in a hotel does not include
the cost of food served by the hotel and the cost of personal services
performed by the hotel for the person, except those services related
to the cleaning and readying of the room for possession. Exceptions
are as follows:
(1)
No tax shall be imposed upon a permanent resident.
(2)
No tax shall be imposed for federal or state employees traveling
on official business.
(3)
No tax shall be imposed for diplomatic personnel who present a tax
exemption card issued by the United States Department of State.
(4)
No tax shall be imposed for federal or state military personnel traveling
on official military business. This exemption does not cover military
staff on leave or between stations.
(1999 Code, sec. 1.2402)
(a)
Every person owning, operating, managing or controlling any hotel
shall collect the tax levied by this article for the city.
(b)
The hotel operator shall be entitled to one percent (1%) of the hotel
occupancy tax revenues collected as reimbursement for the operator's
administrative costs for collection of the tax. However, as hereinbelow
provided, this reimbursement may be forfeited at the discretion of
the city if the hotel operator fails to timely pay over the tax or
timely file a report as required by the city or files a false report
with the city.
(1999 Code, sec. 1.2403)
On the last day of the month following each quarterly period
(beginning the last day of the month following the second quarterly
period of calendar year 2005), every person required to collect the
tax imposed hereby shall file a report with the assessor-collector
of taxes showing the price paid for all room occupancies in the preceding
quarter, the amount of the tax collected on such occupancies, and
any other information the assessor-collector may reasonably require.
Such person shall pay the tax due on such occupancies at the time
of filing such report. The report shall be in a form prescribed by
the assessor-collector. The assessor-collector is hereby authorized
and directed to do all such things necessary or convenient to carry
out the terms of this article. The assessor-collector shall have the
authority to request and receive within a reasonable time documentation
for information contained in the report to the city by the hotel.
(1999 Code, sec. 1.2404)
The assessor-collector shall have the power to make such rules
and regulations as are reasonable and necessary to effectively collect
the tax levied hereby, and shall upon reasonable notice have access
to books and records necessary to enable the assessor-collector 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.
(1999 Code, sec. 1.2405)
(a)
If any person shall fail to file a report as required herein or shall
file a false report or shall fail to pay to the tax assessor-collector
the tax as imposed herein when said report or payment is due, said
person shall forfeit five percent (5%) of the amount due as penalty,
and after the first thirty (30) days said person shall forfeit an
additional five percent (5%) of such tax. However, such penalty shall
never be less than one dollar ($1.00). Delinquent taxes shall draw
interest at the rate of ten percent (10%) per annum beginning sixty
(60) days from the due date.
(b)
Any person violating any of the provisions of this article, including hotel operators who fail to collect the tax, fail to file a return, or file a false return, or who are delinquent in their tax payment, shall be guilty of a misdemeanor and shall, upon conviction, be fined in accordance with the general penalty provision found in section 1.01.009 of this code, and each twenty-four (24) hours of any such violation shall constitute a separate offense.
(1999 Code, sec. 1.2406)
The city is hereby authorized to take the following actions
against any person required to collect the tax imposed hereby and
pay the collection over to the city and who has failed to file a report,
or filed a false report, or failed to pay the tax when due:
(1)
Require the forfeiture of any revenue the city allowed the hotel
operator to retain for its cost of collecting the tax;
(2)
Bring suit against the hotel for noncompliance; and/or
(3)
Bring suit against the hotel seeking any other remedies provided
under state law.
(1999 Code, sec. 1.2407)
The city attorney is hereby authorized to bring suit against
any person required to collect the tax imposed hereby and required
to pay the collection over to the city and who has failed to file
a report, or filed a false report, or failed to pay the tax when due.
Such suit may seek to collect such tax not paid or to enjoin such
person from operating a hotel in the city until the tax is paid or
the report is filed or both, as applicable and as provided in the
injunction.
(1999 Code, sec. 1.2408)
(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 as permitted by state law.
(b)
Revenue derived from the hotel occupancy tax shall be expended only
in a manner that directly enhances and promotes tourism and the convention
and hotel industry. Revenue generated by the hotel occupancy tax shall
not be used for general revenue purposes or to pay for governmental
expenses which are not directly related to increasing tourism or promoting
the convention and hotel business.
(1999 Code, sec. 1.2409; Ordinance
adopting Code)
(a)
The city council may, by contract, delegate to a person, including
another governmental entity or a private organization, the management
or supervision of programs and activities funded with revenue from
the hotel occupancy tax. The city council shall approve in writing
in advance the annual budget of the entity to which it delegates those
functions, and shall require the entity to make periodic reports to
the city council at least annually listing the expenditures made by
the entity of revenue from the tax provided by the city.
(b)
All revenue generated by the hotel occupancy tax shall be held by
the city in a separate account established for that purpose and shall
not be commingled with any other money or maintained in any other
account.
(c)
The city may not delegate to any person or entity the management
or supervision of its convention and visitors programs and activities
funded with revenue from the hotel occupancy tax other than by contract
as provided herein.
(d)
The approval by the city council of the annual budget of the entity
to which these functions are delegated creates a fiduciary duty in
the person or entity with respect to the revenue provided by the city
to the person or entity under the contract.
(e)
A person or entity with whom the municipality contracts to conduct
authorized activities shall maintain complete and accurate financial
records of each expenditure of hotel occupancy tax revenue made by
the person or entity and, on request of the city council or other
person, shall make the records available for inspection and review.
(f)
Hotel occupancy tax revenue may be spent for day-to-day operations,
supplies, salaries, office rental, travel expenses, and other administrative
costs only if those administrative costs are incurred directly in
the promotion and servicing of expenditures hereinbefore authorized.
The portion of the total administrative costs for activities for which
hotel occupancy tax revenue may be used may not exceed the administrative
costs actually incurred in conducting the authorized activities.
(g)
Hotel occupancy tax revenue may not be spent for travel for a person
to attend an event or conduct an activity the primary purpose of which
is not directly related to the promotion of the person's job in an
efficient and professional manner.
(h)
Until the city council shall delegate such authority to a person,
other governmental entity or private organization, the city council
shall retain administrative control over revenue generated by the
hotel occupancy tax and shall retain supervision of programs and activities
funded with such revenue. The city council shall not authorize the
expenditure of any such funds without first having submitted the proposed
project or activity to a citizen group created by the city council
for reviewing requests for funds to be used in activities, programs
and events qualifying under section 351.101 of the Texas Tax Code.
(1999 Code, sec. 1.2410)
The hotel occupancy tax authorized herein shall become effective
commencing on the first day of the month following the date upon which
this article, or an amended form thereof, has been adopted and enacted
by the city.
(1999 Code, sec. 1.2411)
