The following words, terms and phrases are, for the purposes
of this division and except where the context clearly indicates a
different meaning, defined as follows:
Consideration.
The cost of the room, sleeping space, bed or dormitory space,
but shall not include cost of any food sold 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 the
occupancy thereof by any other governmental agency.
Hotel.
A building in which members of the public obtain sleeping
accommodations for consideration. The term includes a hotel, motel,
tourist home, tourist house, tourist court, lodginghouse, inn, or
roominghouse, but does not include a hospital, sanitarium, or nursing
home.
Occupancy.
The use or possession, or the right to the use or possession,
of any room, space or sleeping facility in a hotel for any purpose.
Occupant.
Anyone who, for consideration, uses, possesses, or has the
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.
Person.
Any individual, company, corporation, or association owning,
operating, managing or controlling any hotel.
Quarterly period.
A quarter of the calendar year. The first quarter is composed
of the months of January, February and March; the second quarter is
composed of the months of April, May and June; the third quarter is
composed of the months of July, August and September; and fourth quarter
is composed of the months of October, November and December.
Tax.
The hotel occupancy tax levied in this division pursuant
to chapter 351, Tax Code.
(1990 Code, sec. 1.301)
On the last day of the month, every person required in section
2.06.103 hereof to collect the tax imposed herein 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 the director of finance may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing such report. There shall also be furnished to the director of finance, at the time of payment of said tax, a copy of the quarterly report filed with the state comptroller in connection with the state hotel occupancy tax.
(1990 Code, sec. 1.304)
The director of finance shall have the power to make such rules
and regulations as are reasonable and necessary to effectively collect
the tax levied hereby and shall, upon reasonable notice, have access
to books and records necessary to enable him or her to determine the
correctness of any report filed, as required by this division, and
the amount of taxes due under the provisions of this division.
(1990 Code, sec. 1.305)
If any person required by the provisions of this division to collect the tax imposed herein, or make reports as required herein, in paying to the director of finance the tax imposed herein shall fail to collect such tax, file such report or pay such tax, fail to pay the director of finance the tax when payment is due, or if such person shall file a false report, such person shall be deemed guilty of a misdemeanor and, upon conviction therefor, shall be punished by a fine as provided for in section
1.01.009 of this code and shall pay to the director of finance the tax due, together with the penalty of ten percent (10%) of the tax due for each thirty (30) days that the same is not timely filed.
(1990 Code, sec. 1.306)