For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
Consideration.
The cost of the room, sleeping space, bed or dormitory space or other facilities in such hotel, and shall not include the cost of food served or personal services rendered to the occupant not related to cleaning and readying such room or space for occupancy, and shall not include any tax assessed for occupancy thereof by any other governmental agency.
Hotel.
Any building or buildings, trailer, railroad Pullman car not being utilized for the transportation of travelers, or other 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, trailer houses, trailer motels, railroad Pullman cars parked on a siding or other area and used for sleeping accommodations not involving the transportation of travelers, dormitory space where bed space is rented to individuals or groups, apartments not occupied by “permanent residents” as defined in this section, and all other facilities where rooms or sleeping facilities or spaces are furnished for a consideration, but hotel shall not be defined so as to include hospital, sanitariums or nursing homes.
Occupancy.
The use or possession, or the right to use or possession of any room, space or sleeping 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, or sleeping space or 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 facility in a hotel for at least 30 consecutive days during the current calendar year or preceding year.
Person.
Any individual, company, corporation or association owning, operating, managing or controlling any hotel.
Quarterly Period.
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.
Tax Assessor-Collector.
The tax assessor-collector of the city.
(1995 Code of Ordinances, Title III, Chapter 34, Section 34.30)
(a) 
Levy of Tax; Rate; Exception.
There is hereby levied a tax upon the occupant of any room or space furnished by any hotel, where such cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to seven percent (7%) of the consideration paid by the occupant of such room, space or facility to such hotel, exclusive of other occupancy taxes imposed by other governmental agencies effective as of April 1, 1996.
(b) 
No tax shall be imposed hereunder upon a permanent resident.
(c) 
No tax shall be imposed hereunder upon an occupant of any room or space rented from a corporation or association organized and operated exclusively for religious, charitable or education purposes, no part of the net earnings of which inures to the benefit of any private share holder or individual.
(1995 Code of Ordinances, Title III, Chapter 34, Section 34.31; Ordinance 96-2 adopted 2/27/96)
All revenue derived from the occupancy tax imposed in Section 11.302(a) will only be used for the following:
(1) 
The acquisition of sites for, and the construction, improvement, enlarging, equipping, repairing, operation and maintenance of, convention center facilities, including, but not limited to, civic center convention buildings, auditoriums, coliseums and parking areas or facilities for the parking or storage of motor vehicles or other conveyances located at or in the immediate vicinity of convention center facilities.
(2) 
The furnishing of facilities, personnel and materials for the registration of convention delegates or registrants.
(3) 
For advertising of general promotional and tourist advertising of the city and its vicinity, and conducting a solicitation and operating program to attract conventions and visitors either by the city or through contracts with persons or organizations selected by the city.
(1995 Code of Ordinances, Title III, Chapter 34, Section 34.32)
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in Section 11.302 for the city.
(1995 Code of Ordinances, Title III, Chapter 34, Section 34.33)
(a) 
On the last day of the month following each quarterly period, every person required in Section 11.302 hereof to collect the tax imposed herein, shall file a report with the tax assessor-collector, showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies, and any other information as the tax assessor-collector may reasonably require. Such person shall pay the amount of tax collected from occupants during the period of the report at the time of filing the report.
(b) 
At the end of each quarter, each hotel shall provide a copy of the quarterly report filed with the state comptroller to the city.
(1995 Code of Ordinances, Title III, Chapter 34, Section 34.34; Ordinance adopting Code)
The tax assessor-collector 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 necessary to enable him 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.
(1995 Code of Ordinances, Title III, Chapter 34, Section 34.35)
If any person shall fail to collect the tax imposed herein, or shall fail to file a report as required herein, or shall fail to pay to the tax assessor-collector the tax as imposed herein when the report for payment is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and punished in accordance with the general penalty provision set forth in Section 1.109 of this code. In addition, such person who fails to remit the tax imposed by this article 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, that the penalty shall never be less than $1.00. Delinquent taxes shall draw interest at the rate of 9% per annum beginning 60 days from the date due on the tax imposed by this article.
(1995 Code of Ordinances, Title III, Chapter 34, Section 34.36)
Whoever violates any provisions of this article for which another penalty is not already herein provided, shall be subject to the penalty provisions in accordance with the general penalty provision set forth in Section 1.109 of this code.
(1995 Code of Ordinances, Title III, Chapter 34, Section 34.99)