A tax amount in the amount of seven percent of the consideration paid by the occupant of any sleeping room furnished by any hotel or motel, where such cost of occupancy is at the rate of $2.00 or more per day, is hereby levied.
(1988 Code, ch. 1, sec. 7.01; Ordinance 1983-27, adopted 11/28/83; 2010 Code, sec. 40-159)
The tax levied by this article shall be paid to the city by the respective taxpayer. The tax shall be computed on the basis of the total cost of occupancy reported to the state in order to determine the occupancy tax due the state. The taxpayer shall furnish to the city a copy of the occupancy tax report filed with the state and shall pay the tax accordingly. Such tax shall be due and payable to the city quarterly, the quarterly payment due dates to correspond with the due dates, or hereafter [sic], by the state.
(1988 Code, ch. 1, sec. 7.02; Ordinance adopted 10/13/75, sec. 3; 2010 Code, sec. 40-160)
If the payment of the tax levied by this article, together with the copy of the occupancy tax report furnished the state, is not received on the date due, a penalty equal to ten percent of the sum due the city shall immediately accrue and be payable to the city. Interest at the rate of eight percent per annum shall also accrue for all sums, exclusive of penalty, which may be due the city by reason of this article.
(1988 Code, ch. 1, sec. 7.03; Ordinance adopted 10/13/75, sec. 4; 2010 Code, sec. 40-161)
The revenue derived from the tax levied by this article may be used for any purpose authorized by V.T.C.A., Tax Code section 351.101.
(1988 Code, ch. 1, sec. 7.04; Ordinance adopted 10/13/75, sec. 2; 2010 Code, sec. 40-162)
It shall be unlawful for any person, corporation, or entity to fail to collect hotel occupancy taxes, fail to file a report, fail to file a report when due, file a false report, fail to pay hotel occupancy taxes, or fail to pay hotel occupancy taxes when due.
(Ordinance 2003-13, sec. 1(7.05), adopted 11/11/03; 2010 Code, sec. 40-163)
In addition to all other remedies provided by law and this article, any person, corporation, or entity who or which fails to collect hotel occupancy taxes, fails to file a report, fails to file a report when due, files a false report, fails to pay hotel occupancy taxes, or fails to pay hotel occupancy taxes when due shall be deemed guilty of a misdemeanor.
(Ordinance 2003-13, sec. 2(7.06), adopted 11/11/03; 2010 Code, sec. 40-164)
In addition to any penalties set forth in section 11.04.006, any hotel/motel operator subject to a tax under this article who shall fail to file the required report and/or pay the required tax to the city when due shall be deemed to be indebted to the city for trust funds collected but unpaid, and all water and sewer service to the hotel or motel that is being operated, out of which the tax obligation was incurred and for which the tax is due and payable, shall be terminated under the procedures herein provided for service suspension in the event of nonpayment of service billings, and shall not be restored until all reports have been filed and taxes fully paid. In the event of any repeated delinquencies or violations of this code for either nonpayment or failure to file required reports, the director of finance is authorized to require and approve the posting of a bond in an amount not to exceed two times the amount of quarterly hotel/motel tax that has become due and payable to the city as determined by an average of the amount due and payable for each quarter for the last two previous years.
(Ordinance 2003-13, sec. 3(7.07), adopted 11/11/03; 2010 Code, sec. 40-165)