(a)
There is hereby levied a tax upon the cost of occupancy of any sleeping room furnished by any hotel or short-term rental, as defined in section 40.06.001, article 40.06, chapter 40, where such cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to seven (7) percent of the consideration paid by the occupant of such room to any hotel or short- term rental, exclusive of other occupancy taxes imposed by other governmental agencies.
(b)
Issuance of bonds; use of funds.
(1)
In the event the city council should in the future determine that revenue bonds should be issued for the purposes stated in the Texas Government Code, section 1504.002(a), all or any part of the tax levied under subsection (a) above may be pledged as security for revenue bonds issued pursuant to the aforesaid statute.
(c)
No tax shall be imposed under this article when state law provides
an exemption from this tax.
(1959 Code, sec. 30-8; Ordinance
5972, sec. 1, adopted 11/19/1970; Ordinance 7533, sec. 1, adopted 9/8/1977; 1983 Code, sec. 26-22; Ordinance 8552, sec. 1, adopted 2/23/1984; Ordinance 9120, sec. 1, adopted 9/24/1987; Ordinance 9373, sec. 1, adopted 8/23/1990; Ordinance 9689, sec. 1, adopted 4/14/1994; Ordinance 9722, secs. 1, 2, adopted 10/13/1994; Ordinance 9801, sec. 1, adopted 5/11/1995; Ordinance 10021, sec. 1, adopted 10/9/1997; Ordinance 2002-O0049, sec. 1, adopted 5/9/2002; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012; Ordinance 2019-O0128 adopted 9/10/2019)
(a)
Every person operating, managing, or controlling any hotel or short-term rental shall collect the tax imposed in section 18.03.001 of this article for the city.
(b)
Every person collecting the tax as provided in subsection (a) of this section is hereby authorized to retain from the tax collected by such person one (1) percent of the tax collected to reimburse said person for that person’s efforts in collecting said tax for the city.
(c)
Notwithstanding the one-percent reimbursement provided for in subsection (b) of this section, no reimbursement shall be authorized or allowed in any case where the person collecting the tax fails to pay said tax over to the city or fails to file reports with the city as required by section 18.03.003 of this article. In every case where the person collecting the tax fails to pay said tax to the city or fails to file the reports required by section 18.03.003 of this article, said one-percent reimbursement fee shall be forfeited and the total tax collected shall be due the city.
(1959 Code, sec. 30-9; Ordinance
5972, sec. 1, adopted 11/19/1970; 1983 Code, sec. 26-23; Ordinance
8908, sec. 1, adopted 4/9/1986; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012; Ordinance 2019-O0128 adopted 9/10/2019)
(a)
On the last day of the month, every person required in section 18.03.002 of this article to collect the tax imposed herein shall file a report with the city showing the consideration paid for all room occupancies in the preceding month, the amount of the tax collected on such occupancies, and any other information as the city may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing such report.
(b)
If the taxpayer is a hotel operator or owner and owes less than $500.00
for a calendar month or $1,500.00 for a calendar quarter, the taxpayer
qualifies as a quarterly filer having a reporting period of a calendar
quarter and taxes are due and payable at the end of the month after
the end of the calendar quarter.
(c)
Payment, whether monthly or quarterly, shall be made by check, money
order, automatic electronic transfer, cash, or online at www.ci.lubbock.tx.us. No other method of payment will
be accepted.
(1959 Code, sec. 30-10; Ordinance 5972, sec. 1, adopted 11/19/1970; 1983 Code, sec. 26-24; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012; Ordinance 2019-O0128 adopted 9/10/2019)
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 determine the correctness of any report filed as required by this
article and the amount of taxes due under the provisions of this article.
(1959 Code, sec. 30-11; Ordinance 5972, sec. 1, adopted 11/19/1970; 1983 Code, sec. 26-25; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012; Ordinance 2019-O0128 adopted 9/10/2019)
(a)
Penalties.
If any person shall fail to collect the tax
imposed in this article, or shall fail to file a report as required
herein, or shall fail to pay to the city the tax imposed herein when
said report for payment is due, or shall file a false report, then
such person shall be deemed guilty of a misdemeanor. In addition,
such person who fails to remit the tax imposed by this article within
the time required shall forfeit five (5) percent of the amount due
as a penalty, and after the first thirty (30) days it shall forfeit
an additional five (5) percent of such tax; provided, however, that
the penalty shall never be less than one dollar. Delinquent taxes
shall draw interest at the rate of six (6) percent per annum beginning
sixty (60) days from the date due.
(b)
Disclosure of information; examination of records.
(1)
It shall be a misdemeanor for any official or employee of the city
to make known in any manner whatever the business affairs, operations,
or information obtained by an investigation of records and activities
of any hotel or short-term rental visited or examined in the discharge
of official duty, or the amount or source of income, profits, losses,
expenditures, or any particular thereof set forth or disclosed in
any return, or to permit any return or copy thereof, or any book containing
any abstract or particulars thereof to be seen or examined by any
person not connected with the city.
However, the city manager may, by general or special order,
authorize examination by state officers, by the federal government,
if a reciprocal arrangement exists, or by any other person of the
records maintained by the city under this article.
Nothing herein contained shall be construed to prevent: the
delivery to a taxpayer, or his or her duly authorized representative,
of a copy of any report or other paper filed by him or her pursuant
to the provisions of this article; the publication of statistics so
classified as to prevent the identification of a particular report
and the items thereof; the use of such records, reports or information
secured, derived or obtained by the city attorney or the city under
the terms of this article in any action against the same taxpayer
for a penalty or any tax due under any provision of this article.
(2)
Successors, receivers, trustees, executors, administrators, assignees,
and guarantors, if directly interested, may be given information as
to the items included in the measure and amounts of any unpaid tax
or amounts of tax required to be collected, interest, and penalties.
(1959 Code, sec. 30-12; Ordinance 5972, sec. 1, adopted 11/19/1970; Ordinance 5998, sec. 1, adopted 12/17/1970; 1983 Code, sec. 26-26; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012; Ordinance 2019-O0128 adopted 9/10/2019)
