For purposes of this division, the following definitions shall apply, unless the context clearly indicates or requires a different meaning:
City manager.
The city manager of the City of Anna, Texas, or his or her designee.
Consideration.
The cost of the room in the hotel as measured in U.S. dollars, only if the room is only ordinarily used for sleeping, and shall not include the cost of any food served by the hotel or the cost of personal services rendered by the hotel to the occupant of such room not related to the cleaning and readying of such room for occupancy. Charges not stated separately shall be presumed to be part of the consideration paid for occupancy of a sleeping room or sleeping facility and shall be taxed under this division.
Hotel.
Any building or buildings in which the public may, for a consideration, obtain sleeping accommodations whether such buildings are located in the city’s corporate limits or its extraterritorial jurisdiction. The term shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, or other buildings where rooms are furnished for a consideration, but “hotel” shall not be defined so as to include hospitals, sanitariums, or nursing homes.
Occupancy.
The use or possession, or the right to the use or possession, of any room in a hotel if the room is one ordinarily used for sleeping and if the occupant’s use, possession, or right to use or possession extends for a period of less than 30 days.
Permanent resident.
Any occupant who has or shall have the right of occupancy of any room or rooms or sleeping space or facility in a hotel for at least 30 consecutive days during the current calendar year or preceding year.
Quarterly period.
The regular calendar quarters of the year, the first quarter being 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.
(Ordinance 717-2016 adopted 3/22/16; 2008 Code, pt. II, art. 57, sec. 2.01)
(a) 
Authorization.
There is hereby levied a tax upon the occupant for the cost of, or consideration paid for, the use, possession, or the right to use or possess any sleeping room or sleeping space furnished by any hotel, and such tax shall apply whether paid under or through a lease, concession, permit, right of access, license, contract, or other agreement.
(b) 
Tax rate.
The tax shall be equal to 7% of the total consideration provided by an occupant for a sleeping room or sleeping space, said consideration to include all goods and services provided by the hotel which are not ordinarily subject to sales tax.
(c) 
Presumption of taxability.
For the purpose of proper administration of the tax, it is presumed that all amounts contributing to the total cost of, or the total consideration paid for, a sleeping room are subject to the tax until the contrary is established, and the burden of proving that any amount is not taxable is upon the party collecting the tax.
(d) 
Exceptions.
(1) 
There shall be no tax on the cost of, or consideration paid for, occupancy of a hotel sleeping room or sleeping facility priced at less than two dollars ($2.00) per day.
(2) 
Other occupancy taxes imposed by other governmental agencies are excluded in determining the total consideration paid for a room or space which is the subject of the tax levied by this division.
(3) 
The cost or consideration paid for a room or space occupied by a permanent resident is not subject to this tax.
(4) 
There can be no occupancy tax on the consideration paid directly by the United States Treasury if the constitutional exemption is invoked. This exception is not extended to employees of the federal government or any local government who pay the consideration for the room or space without the federal government being a party to the contract.
(Ordinance 717-2016 adopted 3/22/16; 2008 Code, pt. II, art. 57, sec. 2.02)
The revenue derived from this tax will only be used for the purposes as authorized by applicable state law. The city manager, upon approval by the city council, may contract with an approved organization for the disposition of revenues from this tax.
(Ordinance 717-2016 adopted 3/22/16; 2008 Code, pt. II, art. 57, sec. 2.03)
All parties owning, operating, managing, or controlling any hotel shall collect the tax imposed in section 2.03.062 for the city. As used in this division, the term “controlling” includes but is not limited to accepting occupant reservations for rooms in a hotel if the occupant makes or pays a deposit, advance payment, or other service fee associated with or attributable to the use, possession, or any right to use or possess a sleeping room or space, whether or not such charges are separately listed in any invoice, transaction receipt, or other list of charges provided to the occupant.
(Ordinance 717-2016 adopted 3/22/16; 2008 Code, pt. II, art. 57, sec. 2.04)
(a) 
Every person required to collect the tax by section 2.03.064 shall file a report with the city manager showing: the consideration paid for all sleeping room or sleeping space occupancies in the preceding month, the amount of tax collected on such occupancies, and any other useful and relevant information as the city manager may reasonably require. This report is timely if filed on the tenth day following the end of each monthly period.
(b) 
Every person required to collect the tax by section 2.03.064 shall provide the city with a copy of all reports related to sleeping room or sleeping space occupancy filed with the state comptroller. This report is timely filed with the city if filed no later than 10 days from the last day of each quarterly period.
(c) 
Persons filing reports under subsection (a) or (b) shall pay the tax due to the city on such occupancies at the time of filing such report.
(Ordinance 717-2016 adopted 3/22/16; 2008 Code, pt. II, art. 57, sec. 2.05)
The city manager shall have the power to make such rules and regulations as necessary to effectively collect the tax levied herein, and the city manager shall upon reasonable notice have access to books and records necessary to enable him or her to determine the correctness of any report filed as required by this division and the amount of taxes due under the provisions of this division.
(Ordinance 717-2016 adopted 3/22/16; 2008 Code, pt. II, art. 57, sec. 2.06)
(a) 
If any person shall fail to collect the tax imposed in this division or shall fail to file a report as required herein, or shall fail to pay to the city manager the tax as imposed herein when said report or payment is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and upon conviction be punished by a fine of no less than $100.00, but not to exceed the sum of $500.00, for each offense, and each and every day such offense shall continue shall be deemed to constitute a separate offense.
(b) 
In addition, such person who fails to remit the tax imposed by section 2.03.062 within the time required shall forfeit 5% of the amount due as a penalty and after the first 30 days shall forfeit an additional 5% of such tax; provided, however, the penalty shall never be less than $1.00. Delinquent taxes shall draw interest at the rate of 10% per annum beginning 60 days from the date due.
(c) 
The penalties described in subsections (a) and (b) are in addition to other available remedies, including civil suits authorized by section 2.03.068. The city’s prosecution of, or decision not to prosecute, a person failing to timely remit the tax or file required reports shall have no effect on any other remedy available to the city.
(d) 
Payment of any fine or penalty shall not reduce the tax due the city by a person found to have violated this division.
(Ordinance 717-2016 adopted 3/22/16; 2008 Code, pt. II, art. 57, sec. 2.07)
(a) 
The city manager shall refer any hotel occupancy tax account that has a delinquent balance older than sixty days to the city attorney for the purpose of filing suit to enjoin the hotel owner, operator, manager, and other persons in control from operating any hotel in the city until the tax is paid and/or the appropriate report filed. This remedy shall be in addition to any collection suit, municipal court criminal complaint, or other remedy available to the city.
(b) 
The city attorney is authorized to bring suit against a person who is required to collect the tax imposed by this division and pay the collections over to the municipality and who has failed to file a tax report or pay the tax when due to collect the tax not paid or to enjoin the person from operating a hotel in the municipality [until the tax] is paid or the report filed, as applicable, as provided by the court’s order. In addition to the amount of tax owed under this division, the person is liable to the municipality for:
(1) 
The city’s reasonable attorney’s fees;
(2) 
The costs of an audit conducted in accordance with Texas Tax Code, chapter 351 (as amended), as determined by the city using a reasonable rate, but only if the tax has been delinquent for at least two complete quarterly periods at the time the audit is conducted; and
(3) 
A penalty equal to 15 percent of the total amount of the tax owed.
(c) 
The remedies provided by this section are in addition to other available remedies. The city’s filing of suit in accordance with this division shall have no effect on any other remedy available to the city.
(Ordinance 717-2016 adopted 3/22/16; 2008 Code, pt. II, art. 57, sec. 2.08)
The city manager shall not be required to refer a delinquent account to the city attorney for the purpose of enjoining the hotel operators from doing business in the city if the owner, manager, operator, or other person(s) in control provides an acceptable surety bond in an amount equal to the municipal hotel occupancy tax collected on behalf of the subject hotel in the six best net revenue months of the twelve full calendar months immediately prior to the acquisition of the bond, said bond to ensure payment for a one-year period, and be updated and approved by the city manager annually if said hotel operators desire to continue such protection from business-closing during a period of delinquency.
(Ordinance 717-2016 adopted 3/22/16; 2008 Code, pt. II, art. 57, sec. 2.09)