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.
Director of finance.
The director of finance of the city.
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)
(a) 
There is hereby levied a tax on the cost of occupancy of any sleeping room furnished by any hotel, in which the cost of occupancy is two dollars ($2.00) or more a day, a tax equal to seven percent (7%) of consideration, paid by the occupant of the sleeping room, to the hotel.
(b) 
No tax shall be imposed on a person who has the right to use or possess a room in a hotel for thirty (30) or more days.
(c) 
The price of a room 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 for those services related to cleaning and readying the room for use or possession.
(d) 
One percent (1%) of the cost of occupancy of a sleeping room is to be used for general promotion 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.
(1990 Code, sec. 1.302)
(a) 
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed by section 2.06.102 hereof for the city.
(b) 
All persons shall be required to pay the hotel occupancy tax, including contractors and subcontractors of the United States government and those persons and entities exempted by Texas Tax Code, section 156.103, except the following:
(1) 
Such state officers or employees described in subsection (d) of such Tax Code section and who possess and present a photo identification verifying the identity and exempt status of the person;
(2) 
A person who rents a room for at least thirty (30) consecutive days, with no interruption of payment during the period; or
(3) 
A member of a foreign nation’s diplomatic corps, but not including the following:
(A) 
Members of foreign military; or
(B) 
Employees of foreign governments.
(c) 
An entity exempt from the payment of hotel occupancy tax by Texas Tax Code, section 156.103, whose officer or employee was required to pay the hotel occupancy tax is entitled to a refund of such tax and may file a refund claim with the city only for each calendar quarter for all reimbursements accrued during that quarter. Such refund claim shall be on a form provided by the city and prescribed by the state comptroller.
(1990 Code, sec. 1.303)
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)