The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Consideration.
The cost of the room in a hotel and does 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 or occupancy and does not include any tax assessed for occupancy thereof by any other governmental agency.
Hotel.
A building in which members of the public obtain sleeping accommodations for consideration. The term “hotel” includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. The term “hotel” does not include the following:
(1) 
A hospital, sanitarium, or nursing home;
(2) 
A dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education, as those terms are defined by Texas Education Code sec. 61.003, used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution; or
(3) 
An oilfield portable unit, as defined by Texas Tax Code sec. 152.001.
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 use or possession extends for a period of less than 30 days.
Occupant.
Anyone who, for a consideration, uses, possesses, or has a right to use or possess any room in a hotel if the room is one ordinarily used for sleeping.
Permanent resident.
Any occupant who has or shall have the right to occupancy of any room in a hotel for at least 30 consecutive days during the current year or preceding year so long as there is no interruption of payment for the period.
(1966 Code, sec. 28-26; 2001 Code, sec. 98-91)
(a) 
There is levied a tax upon the cost of occupancy of any sleeping room furnished by any hotel where such cost of occupancy is at the rate of $2.00 or more per day. Such tax shall be equal to seven percent of the consideration paid by the occupant of such room to such hotel. Tax revenue derived from the levy and collection of such seven percent tax shall be expended as provided in Texas Tax Code sec. 351.001 et seq.
(b) 
There is levied an additional tax upon the cost of occupancy of any sleeping room furnished by any hotel where such cost of occupancy is at the rate of $2.00 or more per day. Such tax shall be equal to two percent of the consideration paid by the occupant of such room to such hotel. Tax revenue derived from the levy and collection of such two percent tax shall be deposited in the Venue Project Fund and may be used only for the venue projects approved by voters in the city in Propositions A and B of the November 5, 2019 special venue project election and Texas Local Government Code Chapter 334 and shall not be used for general revenue purposes or other governmental operations of the city.
(c) 
No tax shall be imposed under this article upon a permanent resident.
(1966 Code, sec. 28-21; 2001 Code, sec. 98-92; Ordinance 69-2019, sec. 2, adopted 12/17/19)
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in section 98-92 for the city.
(1966 Code, sec. 28-22; 2001 Code, sec. 98-93)
On the last day of the month, every person required in section 98-93 to collect the tax imposed in this article shall file a report with the director of finance showing the consideration paid for all room occupancies in the preceding month, the amount of the tax collected on such occupancies, and any other information as the director of finance may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing such report.
(1966 Code, sec. 28-23; 2001 Code, sec. 98-94)
The director of finance 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 this article.
(1966 Code, sec. 28-24; 2001 Code, sec. 98-95)
If any person shall fail to collect the tax imposed in this article or shall fail to file a report as required in this article or shall fail to pay to the director of finance the tax as imposed in this article when the report for payment is due or shall file a false report, such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished as provided by the Texas Tax Code. In addition such person who fails to remit the tax imposed by this article within the time required shall forfeit five percent of the amount due as a penalty and after the first 30 days shall forfeit an additional five percent of such tax; provided, however, that the penalty shall never be less than $1.00. Delinquent taxes shall draw interest at the rate of six percent per annum beginning 60 days from the date due.
(1966 Code, sec. 28-25; 2001 Code, sec. 98-96)