In this article:
City manager.
The city manager of the City of Azle or the city manager’s
designated agent.
Consideration.
The cost of the room, sleeping space, bed or dormitory space
or other facilities in a hotel, but shall not include the cost of
food served by the hotel or the cost of personal services performed
by the hotel for the occupant, except for 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, but does not include a hospital, sanitarium, or nursing
home.
Occupancy.
The use or possession, or right to the use or possession,
of any room, space, or sleeping facility in a hotel for any purpose,
if that room or space is ordinarily used for sleeping.
Occupant.
Anyone who, for consideration, uses, possesses or has a right
to use or possess any room or rooms or sleeping space or facility
in a hotel under any lease, concession, permit, right of access, license,
contract or agreement.
Permanent resident.
Any occupant who has or shall have the right to occupancy
of any room or rooms, sleeping space or facility in a hotel for at
least thirty consecutive days, so long as there is no interruption
of payment for the period.
Person.
Any individual, company, corporation or association owning,
operating, managing or controlling a hotel.
Quarterly period.
The regular calendar quarters of the year. The first quarter
is composed of the months of January, February and March; the second
quarter is composed of the months of April, May and June; the third
quarter is composed of the months of July, August and September; and
the fourth quarter is composed of the months of October, November
and December.
(2001 Code, sec. 11.401)
Every person owning, operating, managing or controlling any
hotel within the city shall collect the tax imposed by this article
for the city on or before the last day of the month following each
quarterly period. Every person required to collect the tax shall file
a report with the city manager showing the consideration paid for
all room occupancies in the preceding quarter, and any other information
the city manager may reasonably require. Such person shall also file
a copy of the quarterly report filed in conjunction with the state
hotel occupancy tax. The person shall pay the tax due on such occupancies
at the time of filing the report.
(2001 Code, sec. 11.404)
The city manager 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 or her to determine the
correctness of any report filed or required by this article, and the
amount of taxes due.
(2001 Code, sec. 11.405)