This division will be known and may be cited as the hotel occupancy
tax ordinance (the “HOT”).
(Ordinance 2017-O-001, sec. 2(A),
adopted 1/10/17)
Under the authorization provided by Texas Tax Code chapter 351,
the city levies a hotel occupancy tax as described herein.
(Ordinance 2017-O-001, sec. 2(B),
adopted 1/10/17)
The following words, terms and phrases are, for the purposes
of this division, except where the context clearly indicates a different
meaning, defined as follows. For purposes of this division, and in
accordance with chapter 351 of the Texas Tax Code, the terms used
herein will have the same meanings set forth in chapter 351 of the
Texas Tax Code, as amended.
A building in which members of the public obtain sleeping
accommodations for consideration. The term includes but is not limited
to a hotel, motel, tourist home, tourist house, tourist court, lodging
house, inn, rooming house, short term rental, or bed and breakfast.
A “permanent resident” is a person who has the
right to use or possess a room in a hotel for at least 30 consecutive
days, so long as there is no interruption of payment for the period.
A “person” is a person or entity owning, operating,
managing, or controlling a hotel that shall collect for the city/state
the tax that is imposed by chapter 351 of the Texas Tax Code, as amended.
(Ordinance 2017-O-001, sec. 2(C),
adopted 1/10/17; Ordinance 2022-O-005 adopted 7/12/2022)
(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 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.
(b)
No
tax shall be imposed hereunder upon a permanent resident.
(c)
No
tax shall be imposed hereunder upon a tax-exempt corporation or association
organized and operated exclusively for religious, charitable or educational
purposes, no part of the net earnings of which inures to the benefit
of any private shareholder or individual.
(Ordinance 2017-O-001, sec. 3, adopted 1/10/17)
Every entity or person owning, operating, managing, or controlling any hotel shall collect the tax imposed in section 2.08.094 hereof for the city.
(Ordinance 2017-O-001, sec. 4, adopted 1/10/17)
(a)
By the 20th day of the month following each calendar quarter, every person required in section 2.08.095 hereof to collect the tax imposed herein shall file:
(1)
A report signed under penalties of perjury with the tax collector/city
secretary showing the consideration paid for all room or sleeping
space occupancies in the preceding quarter, and the amount of tax
collected on such occupancies;
(2)
Any other information as the tax collector/city secretary may reasonably
require; and
(3)
A signed copy of the state hotel occupancy tax report filed with
the state for the same calendar quarter.
(b)
Such
persons shall pay the tax due to the city on such occupancies at the
time of filing such report.
(Ordinance 2017-O-001, sec. 5, adopted 1/10/17)
The mayor/city administrator/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 the tax person 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.
(Ordinance 2017-O-001, sec. 6, adopted 1/10/17)
The proceeds of the hotel occupancy tax levied by this division
shall be placed in a segregated account and used by the city council
to directly promote tourism and the hotel and convention industry
within the city limits and the ETJ (herein the “distribution
fund”) by and through the Blanco Visitors Bureau, which may
be either a city department or a charitable entity.
(Ordinance 2017-O-001, sec. 7, adopted 1/10/17)
(a)
The
city shall have the right to retain in the HOT fund account an amount
equal to ten percent (10%) of the amount collected each quarter as
a reserve amount for future use in accordance with the terms of this
division (herein the “reserve fund”). The reserve fund
shall be capped at an amount that is equal to the lesser of (i) $110,000.00
or (ii) 100 percent of the projected distribution fund for the current
fiscal year. In order to fund any lawful project authorized by the
city council, the city may draw down an amount of up to 75 percent
of the reserve fund. If the city council draws down the reserve fund,
then 100 percent of the HOT funds collected shall first be used to
repay the reserve fund until the draw-down amount is fully restored.
(Ordinance 2017-O-001, sec. 8, adopted 1/10/17)
(a)
Every
person or entity who owns, operates, manages, or controls a hotel
or collects payment for the use or possession or for the right to
the use or possession of a hotel room within the corporate limits
or the extraterritorial jurisdiction of the city shall collect the
tax levied by this division for the city.
(b)
Every
person or entity that collects the tax shall keep and maintain for
such hotel, good, adequate, and accurate records for the hotel, sufficient
to show and establish the consideration paid to and received by the
hotel, the true and correct amount of taxes due and payable by the
hotel pursuant to this division, and the applicable exemptions if
any.
(c)
Every
person or entity that is required to collect the tax under this section
is hereby authorized to retain no more than one (1) percent of the
tax collected to reimburse that person orentity’s costs in collecting
the tax for the city. The reimbursement permitted by this subsection
shall be forfeited if the person or entity collecting the tax fails
to timely pay the tax to the city or fails to timely file the reports
required by this division.
(Ordinance 2017-O-001, sec. 9, adopted 1/10/17)
(a)
On
or before the same day that a person or entity is required to file
a report and remit hotel occupancy taxes to the state, that person
or entity shall also:
(b)
A
report under this section shall be in the form prescribed by the city
and shall include:
(d)
The
city may request, and a person or entity required to collect the tax
shall provide within a reasonable time, additional documentation verifying
the information contained in the report to the city.
(Ordinance 2017-O-001, sec. 10,
adopted 1/10/17)
If a hotel owner sells a hotel, the purchaser or his assignee
shall withhold an amount of the purchase price sufficient to pay the
amount of tax due until the seller provides to the purchaser:
(1)
A
receipt issued by the city showing that the amount of tax due has
been paid; or
(2)
A
certificate issued by the city showing that no tax is due.
(Ordinance 2017-O-001, sec. 11,
adopted 1/10/17)
(a)
The
city 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 the city 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.
(b)
Whenever
necessary to make an inspection of books and records to enforce any
of the provisions of this division, the city may enter such building
or premises at all reasonable times to inspect the books and records
or to perform any duty imposed upon the city by this division; provided
that, if such building or premises be occupied, the city official
shall first present proper credentials and request entry; and if such
building or premises be unoccupied, the city shall first make a reasonable
effort to locate the owner or other persons having charge or control
of the building or premises and request entry. If such entry is refused,
the city shall have recourse to every remedy provided by law to secure
entry.
(c)
When
the city shall have first obtained a proper inspection warrant or
other remedy provided by law to secure entry, no owner or occupant
or any other persons having charge, care or control of any building
or premises shall fail or neglect, after proper request is made as
herein provided, to promptly permit entry therein by the city for
the purpose of inspection and examination pursuant to this division.
(Ordinance 2017-O-001, sec. 12,
adopted 1/10/17)
(a)
Penalties for violations.
If any person or entity required
by the provisions of this division to collect the tax imposed herein,
or make reports as required herein, and pay to the city the tax imposed
herein, shall fail to collect such tax, file such report, or pay such
tax, or if any such person or entity shall file a false report, such
person shall be deemed guilty of a misdemeanor and upon conviction
be punished by a fine not to exceed $200.00, and shall pay to the
city the tax due, together with a penalty of five percent (5%) of
the tax due for each thirty (30) days that the same is not timely
filed. The penalty shall be imposed if the person or entity:
(b)
Delinquency penalty.
A person or entity that fails to
pay any amount of the tax and penalty due under this division on or
before the 60th day after the tax is due shall pay an additional five
percent (5%) penalty on the unpaid tax. A delinquency penalty shall
not be less than one dollar ($1.00).
(c)
Interest on delinquent tax.
Beginning on the 61st day
after the due date, delinquent taxes shall draw interest at a rate
of ten percent (10%) per annum.
(d)
Additional enforcement authority.
The city may take
the following actions against a person or entity who has failed to
file a required report, failed to collect the tax imposed, failed
to pay the taxes over to the city when due, or filed a false report:
(1)
Bring suit to collect the unpaid tax or to enjoin the person or entity
from operating a hotel in the corporate limits or extraterritorial
jurisdiction of the city until the tax is paid or the report filed,
as applicable, as provided by the court’s order; and
(2)
Any other remedy provided under state law.
(Ordinance 2017-O-001, sec. 13,
adopted 1/10/17)
