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Editor’s note(s)–Section 2 of Ordinance O-14-003, adopted Jan. 23, 2014, amended art. II in its entirety to read as herein set out. Former art. II, secs. 24-21–24-26 pertained to hotel/motel occupancy tax, and derived from ordinances adopted April 1, 1980, Pt. 1, secs. 2–4, 6, 7; July 16, 1987, sec. 2; Aug. 20, 1987, sec. 1; Dec. 15, 1988, sec. 1; Jan. 9, 1992, Pt. 1; Dec. 30, 1997; and Oct. 2, 2003, Pt. 1.
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:
City.
The City of Brenham, Texas.
City secretary.
The City Secretary of the City of Brenham, Texas.
Consideration.
The cost of the room, sleeping space, bed or other facility in a hotel 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.
Hotel.
Any building or buildings, trailer or facility, in which the public may, for consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, tourist houses, tourist courts, lodging houses, inns, rooming houses, bed and breakfast facilities, or other buildings where rooms are furnished for consideration, but hotel shall not be defined so as to include:
(1) 
Hospitals, sanitariums or nursing homes;
(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 Section 61.003, Texas Education Code, 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 Section 152.001, Texas Tax Code.
Hotelier.
Any individual, company, corporation, association or other entity owning, operating, managing or controlling any hotel.
Monthly.
The regular succeeding calendar months of each calendar year beginning with the month of January and ending with the month of December.
Occupancy.
The use or possession, or the right to the use or possession, of any room or rooms, sleeping space, bed or other facility in a hotel for any purpose.
Occupant.
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.
Permanent resident.
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, so long as there is no interruption of payment for the period.
(Ordinance O-14-003, sec. 2, adopted 1/23/14)
(a) 
There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel within the city limits of the City of Brenham or within the City of Brenham extraterritorial jurisdiction where such occupancy is at the rate of two dollars ($2.00) or more per day, and such tax shall be equal to seven (7) percent of the consideration paid by the occupant of such room to such hotel.
(b) 
No tax shall be imposed hereunder upon a permanent resident.
(Ordinance O-14-003, sec. 2, adopted 1/23/14)
(a) 
Every hotelier shall collect the tax imposed in section 24-22 hereof for the City of Brenham.
(b) 
The City of Brenham may bring suit against a hotelier who is required to collect the tax imposed by this article 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 hotelier from operating a hotel in the City of Brenham until the tax is paid or the report is filed, as provided by the court’s order. In addition to the amount of any tax owed under this article, the hotelier is liable to the city for:
(1) 
The city’s reasonable attorney’s fees;
(2) 
The costs of an audit conducted under subsection (c)(1), as determined by the city using a reasonable rate, but only if:
a. 
The tax has been delinquent for at least two (2) complete city fiscal quarters at the time the audit is conducted; and
b. 
The city has not received a disbursement from the state comptroller as provided by Section 156.2513, Texas Tax Code, related to the hotelier’s concurrent state tax delinquency described by Section 351.008, Texas Tax Code;
(3) 
A penalty equal to fifteen (15) percent of the total amount of the tax owed if the tax has been delinquent for at least one (1) complete city fiscal quarter; and
(4) 
Interest under Section 351.0042, Texas Tax Code.
(c) 
If a hotelier required to file a tax report under this article does not file the report as required by the city, the city may determine the amount of tax due under this article by:
(1) 
Conducting an audit of each hotel in relation to which the hotelier did not file the report as required by the city; or
(2) 
Using the tax report filed for the appropriate reporting period under Section 156.151, Texas Tax Code, in relation to that hotel.
(d) 
If the hotelier did not file a tax report under Section 156.151, Texas Tax Code, for that reporting period in relation to that hotel, the city may estimate the amount of tax due by using the tax reports in relation to that hotel filed during the previous calendar year under this article or Section 156.151, Texas Tax Code. An estimate made under this subsection is prima facie evidence of the amount of tax due for that period in relation to that hotel.
(e) 
The authority to conduct an audit under this section is in addition to any other audit authority provided by statute, charter, or ordinance. The city may directly perform an audit authorized by this section or contract with another person to perform the audit on an hourly rate or fixed-fee basis. The city shall provide at least thirty (30) days’ written notice to a hotelier who is required to collect the tax imposed by this article with respect to a hotel before conducting an audit of the hotel under this section.
(f) 
The remedies provided by this section are in addition to other available remedies.
(Ordinance O-14-003, sec. 2, adopted 1/23/14)
(a) 
Every hotelier required hereby to collect the tax imposed by this article shall electronically file a report with the city, using the city’s designated electronic filing system, showing the consideration paid for all room occupancies in the preceding month. Additionally, every hotelier shall pay the amount of tax collected on the city’s behalf for such occupancies using the city’s designated electronic filing system.
(b) 
The report required by this section 24-24 and the taxes collected by a hotelier and payable to the city pursuant to this article must be received in full by the city no later than the last day of the month following the calendar month in which the taxes were collected.
(c) 
Such hoteliers shall pay to the city the tax due on such occupancies at the time of filing such report.
(Ordinance O-14-003, sec. 2, adopted 1/23/14; Ordinance O-21-010, sec. 2, adopted 5/6/21)
(a) 
The city manager, or his designee, shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied herein, and shall upon reasonable notice have access to books and records of each hotelier necessary to enable the city 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.
(b) 
If, as a result of an audit conducted under this article, the city obtains documents or other information showing a failure to collect or pay when due both the tax imposed by this article and the tax imposed by chapter 156, Texas Tax Code, the city manager, or his designee, shall notify and submit the relevant information to the state comptroller’s office.
(Ordinance O-14-003, sec. 2, adopted 1/23/14; Ordinance O-21-010, sec. 2, adopted 5/6/21)
(a) 
If any hotelier required by the provisions of this article to collect the tax imposed herein, to make reports as required herein, and to pay to the city 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).
(b) 
If any hotelier shall fail to file a report as required by this article or shall fail to pay to the city the tax as imposed by this article when said report or payment is due, said person shall pay to the city as a penalty the greater amount of: (1) five percent (5%) of the total tax due; or (2) five dollars ($5.00).
(c) 
An additional penalty of the greater amount of (1) five percent (5%) of such delinquent tax; or (2) five dollars ($5.00), shall be paid to the city if the tax is paid more than thirty (30) days after the original due date. Any person who fails to pay the tax due as required by this article is liable to the city for interest on the unpaid amount at the greater of: (1) the rate provided by the Texas Tax Code, section 111.060(b); or (2) the rate imposed by the city on January 1, 2013, said rate being ten percent (10%) per annum. Interest on delinquent taxes due to the city as required by this article accrues from the first day after the date due until the tax is paid.
(d) 
In addition to all taxes, penalties, and interest payable to the city, a twenty-five dollar ($25.00) administrative fee shall be imposed for taxes that remain delinquent more than thirty (30) days after the original due date.
(Ordinance O-14-003, sec. 2, adopted 1/23/14; Ordinance O-21-010, sec. 2, adopted 5/6/21)
(a) 
If a hotelier who is liable for the payment of a tax under this article is the owner of a hotel and sells the hotel, the successor to the seller or the seller’s assignee shall withhold an amount of the purchase price sufficient to pay the amount due until the seller provides a receipt from the city secretary showing that the amount has been paid or a certificate showing that no tax is due.
(b) 
The purchaser of a hotel who fails to withhold an amount of the purchase price as required by this section is liable for the amount required to be withheld to the extent of the value of the purchase price.
(c) 
The purchaser of a hotel may request that the city secretary issue a certificate stating that no tax is due or issue a statement of the amount required to be paid before a certificate may be issued. The city secretary shall issue the certificate or statement not later than the sixtieth day after the date that the person receives the request.
(d) 
If the city secretary fails to issue the certificate or statement within the period provided by subsection (c), the purchaser is released from the obligation to withhold the purchase price or pay the amount due.
(Ordinance O-14-003, sec. 2, adopted 1/23/14)