In this article:
The city manager of the City of Azle or the city manager’s
designated agent.
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.
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.
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.
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.
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.
Any individual, company, corporation or association owning,
operating, managing or controlling a hotel.
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)
(a)
Tax levy.
There is levied a tax upon the cost of occupancy
of any room or space furnished by a hotel where the cost of occupancy
is at the rate of two dollars or more per day, the tax to be equal
to seven percent of the consideration paid by the occupant of the
room, space, or facility. This tax is in addition to other occupancy
taxes imposed by other government agencies.
(b)
Exemptions.
The tax levied by this section does not
apply to and shall not be imposed upon:
(1)
A permanent resident of a hotel;
(2)
A corporation or association that is organized and operated exclusively
for a religious, charitable or educational purpose if no part of the
net earnings of the corporation or association inure to the benefit
of a private share holder or individual;
(3)
The United States, the State of Texas, or an agency, institution,
board or commission of the state other than an institution of higher
education, or upon an officer or employee of one of these governmental
entities when that officer or employee is traveling on or otherwise
engaged in the course of official duties for the governmental entity.
In this section, “institution of higher education” has
the meaning assigned by section 61.003, Education Code.
(2001 Code, sec. 11.402)
(a)
Restrictions.
(1)
Revenue from this hotel occupancy tax may be used only to promote
tourism and the convention and hotel industry as provided in section
351.101, Tax Code, as amended. Expenditures which can be made to achieve
these purposes include:
(2)
Revenue derived from the tax established by this article may not
be used for general revenue purposes or general governmental operations
of the city.
(b)
Required expenditure.
Not less than the amount of revenue
received by the city from the tax at a rate of one percent of the
cost of a room shall be allocated for the purpose of advertising and
conducting solicitations and promotional programs to attract tourists
and convention delegates or registrants to the city or its vicinity.
(c)
Administrative costs.
Revenues from the hotel occupancy tax may be spent for day-to-day operations, supplies, salaries, office rental, travel expenses and other administrative costs only if and to the extent expenses are incurred directly on the purposes described in subsection (a) of this section. The portion of the total administrative costs for activities for which the hotel occupancy tax may be used may not exceed the administrative costs actually incurred in conducting the authorized activities.
(2001 Code, sec. 11.403)
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)
