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:
Consideration.
The cost of the room, sleeping space, bed or other facility in such 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 other facility in which the public may for a consideration, obtain sleeping accommodations. The terms 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, sanitarium or nursing homes.
Occupancy.
The use or possession or the right to use or possess 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 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 during the current calendar year or successive 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.
(1965 Code of Ordinances, Chapter 19, Article II, Section 19-21)
(a) 
There is hereby levied a tax upon the cost of occupancy 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 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 corporation or association organized and operated exclusively for religious, charitable or educational purposes nor part of the net earnings of which inures to the benefit of any private shareholder or individual.
(1965 Code of Ordinances, Chapter 19, Article II, Section 19-22)
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in Section 11.202 hereof for the City of Brownfield.
(1965 Code of Ordinances, Chapter 19, Article II, Section 19-23)
On the last 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 city secretary showing the consideration paid for all room occupancies in the preceding quarter, the amount of tax collected on the city's behalf on such occupancies, and any other information as the city secretary may reasonably require. Such person shall pay over the tax due or such occupancies at the time of filing such report. There shall also be furnished to the city secretary at the time of payment of such tax a copy of the quarterly tax report filed with the state comptroller in connection with the State of Texas Hotel Occupancy Tax.
(1965 Code of Ordinances, Chapter 19, Article II, Section 19-24)
The city secretary 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.
(1965 Code of Ordinances, Chapter 19, Article II, Section 19-25)
If any person required by the provisions of this article to collect the tax imposed herein, makes reports as required herein and pays to the city secretary the tax imposed herein shall fail to collect such tax, shall fail to file such report or shall fail to pay such tax, such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished by a fine in accordance with the general penalty provision set forth in Section 1.109 of this code.
(1965 Code of Ordinances, Chapter 19, Article II, Section 19-26)
If any person shall fail to file a report as required herein or shall fail to pay to the city secretary the tax as imposed herein when such report or payment is due, he shall forfeit five (5) percent of the amount due as 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). Delinquency taxes shall draw interest at the rate of six (6) percent per annum beginning sixty (60) days from the date due.
(1965 Code of Ordinances, Chapter 19, Article II, Section 19-27)