The following words, terms and phrases are, for the purpose
of this article, except where the context clearly indicates a different
meaning, defined as follows:
Toe cost of a room, sleeping space, bed, or other facility
in such hotel/motel, 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, sleeping space, bed or
other facility for occupancy.
Shall have the meaning as provided in the Local Government
Code of the state and shall include that area within one (1) mile
of the city boundaries.
The finance director of the City of Navasota.
Any building or buildings, trailer or facility in which the
public may, for a consideration, obtain sleeping accommodations. 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.
The use or possession, or the right to the use or possession,
of any room or rooms, sleeping space, bed, or other facility for occupancy.
Anyone who, for a consideration, uses, possesses, or has
a right to use or possess any room or rooms, sleeping space, bed or
other 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 or sleeping space or other facility 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.
(Ordinance 929-20 adopted 6/8/20)
(a)
There is hereby levied a tax upon the cost of occupancy of any room
or space furnished by a hotel/motel which shall be equal to seven
(7) percent of the consideration paid by the occupant of such room
to such hotel/motel for any room in which the cost exceeds two dollars
($2.00) or more each day.
(b)
No tax shall be imposed upon a permanent resident.
(c)
No tax shall be imposed hereunder [upon] a corporation or association
organized and operated exclusively for religious, charitable or educational
purposes no part of the net earnings of which inures to the benefit
of any private shareholder or individual.
(1978 Code, sec. 20-22)
Every person, owning, operating, managing or controlling any hotel/motel within the city and its extraterritorial jurisdiction shall collect the tax imposed in section 11.04.002 for the city.
(1978 Code, sec. 20-23)
(a)
On or before the 20th day of the month following each quarterly period,
every person required hereby to collect the tax imposed by this article
shall file a report with the finance director showing the consideration
paid for all room occupancies in the preceding quarter, and the amount
of tax collected on the city’s behalf on such occupancies at
the time of filing such report. The reporting form will be provided
by the city and shall include all information that the finance director
determines is necessary to collect.
(b)
Each quarter is a reporting period and the taxes imposed by and collected
under this article are due and payable to the finance director on
or before the 20th day of the month following each quarterly period.
(c)
If the report is flied and the tax is paid before the due date, a
1% discount may be taken.
(d)
The finance director shall upon reasonable notice have access to
books and records necessary to enable him/her 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.
Editor’s note–For the year 2020, first,
second and third quarter due dates have been extended to December
31, 2020, per Ordinance 930-20 adopted 6/8/20.
(Ordinance 929-20 adopted 6/8/20)
If any person required by the provisions of this article to
collect the tax imposed herein, make reports as required herein, and
pay to the finance director the tax imposed herein shall fail to collect
such tax, shall fail to file such report, or shall fail to pay such
tax, or if such person shall file a false report, such person shall
be deemed guilty of a misdemeanor and upon conviction shall be punished
by a fine not to exceed five hundred dollars ($500.00).
(Ordinance 929-20 adopted 6/8/20)
The city council may enter into interlocal contracts with designated
agencies or organizations to undertake and implement the provisions
of section 351.101 of the Texas Tax Code, on behalf of the city.
(Ordinance 929-20 adopted 6/8/20)
If any person shall fail to file a report as required herein
or shall fail to pay to the finance director the tax as imposed herein
when said report or payment is due, he shall forfeit five (5) percent
of the amount due as a penalty, and after the first thirty (30) days
he shall forfeit an additional five (5) percent of such tax. Provided,
however, that the penalty shall never be less than one dollar ($1.00).
Delinquent taxes shall draw interest at the rate of ten (10) percent
per annum beginning sixty (60) days from the date due.
(Ordinance 929-20 adopted 6/8/20)
