In this article, the following words, terms, and phrases shall
have the meanings associated therewith:
The person designated by the city’s director of finance.
The City of Cameron, Texas.
The cost of the room in a hotel only if the room is ordinarily
used for sleeping, and not including 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 for occupancy.
Any building or buildings in which members of the public
obtain sleeping accommodations for a consideration, including, but
not limited to, 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 a consideration,
but not including hospitals, sanitariums, nursing homes or a dormitory
or other housing facility owned or leased and operated by an institution
of higher education or 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.
The use or possession, or the right to the use or possession,
of any room or rooms in a hotel if the room is one which is ordinarily
used for sleeping and if the occupant is other than a permanent resident
as hereinafter defined.
Anyone who, for a consideration, uses, possesses, or has
a right to use or possess any room or rooms in a hotel under any lease,
concessions, permit, right of access, license, contract, or agreement,
other than a permanent resident as hereinafter defined.
Any individual, company, corporation, partnership, venture,
or association, owning, operating, managing, or controlling any hotel.
(Ordinance 2010-03-15-010 adopted 3/15/10)
(a)
There is hereby levied a tax of seven percent (7%) within the corporate
limits of the city and its extraterritorial jurisdiction on the consideration
paid for a room in a hotel on every person who, under a lease, concession,
permit, right of access, license, contract, or agreement, pays for
the use or possession of for the right to the use and possession of
a room that is in a hotel, costs $2.00 or more each day, and is ordinarily
used for sleeping.
(b)
Exceptions to subsection (a) are as follows:
(1)
No tax shall be imposed upon a permanent resident, as defined by
Texas Tax Code section 156.101.
(2)
No tax shall be imposed for federal employees of federal entities
described in Texas Tax Code section 156.103(a).
(3)
No tax shall be imposed for diplomatic personnel who present a tax
exemption card issued by the United States Department of State.
(4)
No tax shall be imposed for federal or state military personnel traveling
on official military business. This exemption does not cover military
staff in leave or between stations.
(5)
An employee of a state governmental entity described in Texas Tax
Code section 156.103(b) shall pay the tax imposed by this article
but is entitled to a refund of the tax paid.
(6)
A state officer or employee of a state governmental entity described by subsection (5) for whom a special provision or exception to the general rate of reimbursement under the Texas General Appropriations Act applies and who is provided with photo identification verifying the identity and exempt status of the person is not required to pay the tax and is not entitled to a refund. The photo identification of a state officer or employee described by this section may be modified for the purposes of this section.
(7)
A person who is described by Texas Tax Code section 156.103(c) shall
pay the tax imposed by this article but the state governmental entity
with whom the person is associated is entitled to a refund of the
tax paid.
(8)
The price of a room in a hotel does not include the cost of food
served by the hotel and the cost of personal services performed by
the hotel for the person, except those services related to the cleaning
and readying of the room for possession.
(c)
To receive a refund of tax paid under this article, the governmental
entity entitled to the refund must file a refund claim on a form provided
by the city containing the information required by the city.
(d)
A governmental entity may file a refund claim with the city under
this article only for each calendar quarter for all reimbursements
accrued during that quarter.
(e)
The right to use or possess a room in a hotel is exempt from taxation under this article if the person required to collect the tax receives, in good faith from a guest, an exemption certificate stating qualification for an exemption provided in subsection (b). The exemption must be supported by documentation evidencing the exemption.
(Ordinance 2010-03-15-010 adopted 3/15/10)
(a)
Every person owning, operating, managing, or controlling any hotel
within the corporate limits of the city or its extraterritorial jurisdiction,
shall collect the tax levied by this article for the city. The tax
shall be remitted to the city’s chief financial officer by the
twentieth (20th) day from the end of the month during which such tax
was collected. Such tax as is deposited with the city’s chief
financial officer shall be maintained in a separate account.
(b)
The hotel operator shall be entitled to one percent (1%) of the hotel
occupancy tax revenues collected as reimbursement for the operator’s
administrative costs for collecting the tax. The city’s chief
financial officer shall make said payments promptly after collection.
However, as hereinbelow provided, this reimbursement may be forfeited
at the discretion of the city if the hotel operator fails to timely
pay over the tax or timely file a report as required by the city or
file a false report with the city.
(c)
By the twentieth day (20th) from the end of the month during which
such tax was collected, every person required to collect the tax imposed
hereby shall file a report with the city’s chief financial officer
showing the consideration paid for all room occupancies in the preceding
quarter, the amount of the tax collected on such occupancies, the
amount of permanent and regular exemptions granted, and any other
information the city’s chief financial officer may reasonably
require. Such person shall pay the tax due on such occupancies at
the time of filing such report. The report shall be in a form prescribed
by the city’s chief financial officer. The city’s chief
financial officer shall have the authority to request and receive
within a reasonable time documentation for information contained in
the report to the city by the hotel.
(Ordinance 2010-03-15-010 adopted 3/15/10)
(a)
The revenue derived from any hotel occupancy tax imposed and levied
by this article may be used only to promote tourism and the convention
and hotel industry, and that use is limited to the following:
(1)
The acquisition of sites for and the construction, improvement, enlarging,
equipping, repairing, operation, and maintenance of convention center
facilities or visitor information centers, or both;
(2)
The furnishing of facilities, personnel, and materials for the registration
of convention delegates or registrants’;
(3)
Advertising and conducting solicitations and promotional programs
to attract tourists and convention delegates or registrants to the
city or its vicinity;
(4)
The encouragement, promotion, improvement, and application of the
arts, including instrumental and vocal music, dance, drama, folk art,
creative writing, architecture, design and allied fields, painting,
sculpture, photography, graphic and craft arts, motion, pictures,
radio, television, tape and sound recording, and other arts related
to the presentation, performance, execution, and exhibition of these
major art forms; and
(5)
Historical restoration and preservation projects or activities or
advertising and conducting solicitations and promotional programs
to encourage tourists and convention delegates to visit preserved
historical sites or museums:
(6)
Expenses, including promotion expenses, directly related to a sporting
event in which the majority of participants are tourists who substantially
increase economic activity at hotels and motels within the city or
its vicinity.
(7)
When applicable, the uses enumerated in Texas Tax Code section 351.101(a)(7)–(8).
(b)
Revenue derived from the tax imposed by this article shall be expended only in a manner which directly enhances and promotes tourism and the convention and hotel industry as permitted by subsection (a). Such revenue shall not be used for the general revenue purposes or general governmental operations of the city which are not directly related to promoting the hotel and convention industry or tourism in the city.
(c)
The city council may, by contract, delegate to a person, including
another governmental entity or a private organization, the management,
or supervision of programs and activities funded with revenue from
the hotel occupancy tax. The city council shall approve in writing
in advance the annual budget of the entity to which it delegates those
functions, and shall require the entity to make periodic reports to
the city council at least annually listing the expenditures made by
the entity of revenue from the tax provided by the city. The entity
must maintain the revenue provided by the city from the tax in a separate
account established for that purpose and may not commingle that revenue
with any other money or maintain it in any other account.
(d)
The city may not delegate to any person or entity the managements
or supervision of its convention and visitors programs and activities
funded with revenue from the hotel occupancy tax other than by contract
as provided herein. The approval by the city council of the annual
budget of the entity to which these functions are delegates creates
a fiduciary duty in the person or entity with respect to the revenue
provided by the city to the person or entity under the contract.
(e)
A person or entity with whom the city contracts to conduct authorized
activities shall maintain complete and accurate financial records
of each expenditure of hotel occupancy tax revenue made by the person
or entity and, on request of the city council or other person, shall
make the records available for inspection and review.
(f)
Hotel occupancy tax revenue may be spent for day-to-day operations,
supplies, salaries, office rental, travel expenses, and other administrative
costs only if those administrative costs are incurred directly in
the promotion and servicing of expenditures hereinbefore authorized.
The portion of the total administrative costs for activities for which
hotel occupancy tax revenue may be used may not exceed the administrative
costs actually incurred in conducting the authorized activities.
(g)
Hotel occupancy tax revenue may not be spent for travel for a person
to attend an event or conduct an activity the primary purpose of which
is not directly related to the promotion of the person’s job
in an efficient and professional manner.
(h)
The allocations for the purposes provided in subsection (a) above are limited as follows:
(1)
At least one percent (1%) of the tax imposed must be used for the purposes described in subsection (a)(3).
(Ordinance 2010-03-15-010 adopted 3/15/10)
(a)
If any person shall fail to file a report as required herein or shall
file a false report or shall fail to pay to the city’s chief
financial officer the tax as imposed herein when said report or payment
is due, he shall forfeit five percent (5%) of the amount due as a
penalty, and after the first thirty (30) days, he shall forfeit an
additional five percent (5%) of such tax. However, such penalty shall
never be less than one and no/100 dollars ($1.00). Delinquent taxes
shall draw interest at the rate of ten percent (10%) per annum beginning
sixty (60) days from the due date.
(b)
Any person violating any portion or provision of this article, including
hotel operators who fail to collect the tax, fail to file a return,
file a false return, or who are delinquent in their tax payment, shall
be deemed guilty of a misdemeanor and, upon conviction therefor, shall
be punishable by a fine not to exceed $500.00. Each day a violation
occurs or continues shall be deemed a separate offense.
(Ordinance 2010-03-15-010 adopted 3/15/10)
The city is hereby authorized to take the following actions
against any person required to collect the tax imposed hereby and
pay the collection over to the city and who has failed to file a report,
or filed a false report, or failed to pay the tax when due:
(1)
Require the forfeiture of any revenue the city allowed the hotel
operator to retain for its cost of collecting the tax;
(2)
Bring suit against the hotel operator or hotel owner for noncompliance;
and/or
(3)
Bring suit against the hotel operator or hotel owner seeking any
other remedies provided under state law.
(Ordinance 2010-03-15-010 adopted 3/15/10)
(a)
The city attorney is hereby authorized to bring suit against any
person who is required to collect the tax imposed by this article
and pay the collections over to the city 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 city until the
tax is paid or the report filed, as applicable, as provided by the
court’s order. Such suit may seek to collect such tax not paid
or to enjoin such person from operating a hotel in the city until
the tax is paid or the report is filed or both, as applicable and
as provided in the injunction.
(b)
In addition to the tax owed to the city under this article, the person
is liable to the city for:
(1)
The city’s reasonable attorney’s fees;
(2)
The costs of an audit conducted for a person who did not file the
report as required by the city, as determined by the city using a
reasonable rate, but only if the tax has been delinquent for at least
two complete municipal fiscal quarters at the time the audit is conducted;
and
(3)
A penalty equal to 15 percent of the total amount of the tax owed.
(c)
If a person required to file a tax report under this article does
not file the report as required by the city, the city attorney or
other attorney acting for the municipality may determine the amount
of tax due under this article by:
(d)
If the person did not file a tax report under Texas Tax Code section
156.151 for that reporting period in relation to that hotel, the city
attorney or other attorney acting for 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.
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 article.
(f)
Section 16.061, Texas Civil Practice and Remedies Code, applies to
the collection of a tax under this article. A limitation period provided
by Texas Tax Code chapter 101 relating to the time allowed to assess
taxes and bring a suit to collect taxes does not apply to a tax imposed
under this article or to a suit brought under this section.
(g)
The remedies provided by this article are in addition to other available
remedies.
(Ordinance 2010-03-15-010 adopted 3/15/10)
(a)
If a person who is liable for the payment of a tax under this chapter
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 by a person designated by the city to provide the
receipt 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 person designated by the city to provide a receipt under subsection (a) 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 person designated by the city shall issue the certificate or statement not later than the 60th day after the date that the person receives the request.
(Ordinance 2010-03-15-010 adopted 3/15/10)
The city shall comply with the provisions provided in Texas
Tax Code section 351.108.
(Ordinance 2010-03-15-010 adopted 3/15/10)
The provisions of Texas Tax Code chapter 351, as amended, are
adopted by this reference.
(Ordinance 2010-03-15-010 adopted 3/15/10)
