The following words, terms and phrases are, for the purposes
of this article, except where the context clearly indicates a different
meaning, defined as follows:
The cost of the room in a hotel 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, and shall not include any tax assessed for occupancy
thereof by any other governmental agency.
A building in which members of the public may obtain sleeping
accommodations for a consideration. The term shall include hotels,
motels, tourist homes, houses or courts, lodginghouses, inns, roominghouses,
but “hotel” shall not be defined so as to include 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 for any purpose.
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.
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 January, February and March; the second
quarter being the months of April, May and June; the third quarter
being the months of July, August and September; and the fourth quarter
being the months of October, November and December.
The tax collector for the city.
(1991 Code, sec. 32-51)
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 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 or space to such hotel.
(1991 Code, sec. 32-52)
No tax shall be imposed under this article upon a permanent
resident.
(1991 Code, sec. 32-53)
A person or entity exempted from the tax imposed by V.T.C.A.,
Tax Code ch. 156, under V.T.C.A., Tax Code sec. 156.103 is exempt
from the tax imposed by this article.
(1991 Code, sec. 32-54)
(a)
Every person owning, operating, managing or controlling any hotel
shall collect the tax imposed in this article for the city.
(b)
Collection procedures on purchase of hotel. A purchaser of a hotel
shall withhold from the purchase price an amount sufficient to pay
all of the taxes due under this article. A purchaser who fails to
withhold the amount of taxes due shall be liable for the amount required
to be withheld to the extent of the value of the purchase price. A
purchaser may request in writing from the city the tax status, and
the city shall prepare a certificate of no tax due or a statement
of the amount of tax due, which shall be issued by the city within
sixty (60) days of the request.
(1991 Code, sec. 32-55)
(a)
Tax collector.
On or before the last day of the month
following each quarterly period, every person required in this article
to collect the tax imposed herein shall file a report with the tax
collector 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 tax collector may reasonably
require. Such person shall pay the tax due on such occupancies at
the time of filing such report.
(b)
State comptroller.
At the end of each quarter, each
hotel shall provide a copy of the quarterly report filed with the
state comptroller to the city.
(1991 Code, sec. 32-56; Ordinance
adopting Code)
The tax collector shall have the power to make such rules and
regulations as are necessary to effectively collect the tax levied
in 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.
(1991 Code, sec. 32-57)
(a)
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 tax collector the tax as imposed herein when such report for payment is due, or shall file a false report, then such person shall be punished under the criminal misdemeanor laws as provided in section 1.01.009. Each day such report shall not be filed and/or said tax not paid beyond the time as herein provided for payment shall constitute a separate and distinct violation of this Code and may be punished by a fine up to the maximum amount permitted by law.
(b)
Such person who fails to remit the tax imposed by this article within
the time required shall be liable to the city as provided by law to
include enjoining the person from operating the hotel while the tax
remains unpaid, collecting a fifteen-percent penalty of the total
amount of tax owed, and reasonable attorney fees. Delinquent taxes
shall draw interest at the maximum rate allowed by law. No payment
for a subsequent period shall be collected until all prior delinquent
taxes, penalties and interest have been paid in full.
(Ordinance 5623, sec. 1, adopted 10/5/09)
Each hotel operator shall keep complete and accurate records of taxable sales and of charges, together with a record of the tax collected thereon, and shall keep all invoices and other pertinent documents in such form as the taxing authority may require. Such records and other documents shall be preserved for a period of not less than three (3) years, unless the taxing authority shall consent in writing to their destruction within that period or shall require that they be kept for a longer period. Such records shall be made available to the taxing authority upon demand in writing within a reasonable period of time. Failure to maintain the required records shall result in penalties punished under the criminal misdemeanor laws as provided in section 1.01.009.
(Ordinance 5623, sec. 2, adopted 10/5/09)
Each hotel operator shall register as a hotel tax collector within thirty (30) days after commencing such business. Registration shall be made upon forms furnished to the operator by the city. Information supplied on the registration form shall be updated within thirty (30) days of any change or alteration thereof upon registration forms supplied by the city. Failure to update registration shall result in penalties punished under the criminal misdemeanor laws as provided in section 1.01.009.
(Ordinance 5623, sec. 3, adopted 10/5/09)
