The following words, terms and phrases are, for the purposes of this article and except where the context clearly indicates a different meaning, defined as follows:
Consideration.
Shall mean the cost of the room in such hotel only if the room is one ordinarily used for sleeping 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 for occupancy.
Hotel.
Shall mean any building or buildings in which the public may, for a consideration, obtain sleeping accommodations. The term 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, sanitariums, or nursing homes.
Occupancy.
Shall mean the use or possession or the right to the use or possession of any room if the room is one ordinarily used for sleeping and if the occupant’s use, possession or right to use or possession extends for a period of less than thirty (30) days.
Occupant.
Shall mean anyone who, for a consideration, uses, possesses, or has a right to use or possess any room in a hotel if the room is one ordinarily used for sleeping.
Permanent Resident.
Shall mean any occupant who has or shall have the right of occupancy of any sleeping room in a hotel for at least thirty (30) consecutive days during the calendar year or preceding year.
Person.
Shall mean any individual, company, corporation or association owning, operating, managing or controlling any hotel.
Quarterly Period.
Shall mean 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.
(1974 Code of Ordinances, Chapter 7, Article 3, Section 7-12)
(a) 
There is hereby levied a tax upon the cost of occupancy of any sleeping room furnished by any hotel located within the city or within the extraterritorial jurisdiction of the city where the cost of occupancy is at a rate of $2.00 or more per day. The rate of this tax, to be computed on the consideration paid by the occupant of the sleeping room to the hotel, shall be:
(1) 
Until December 31, 2009, four percent (4.0%);
(2) 
Beginning January 1, 2010 until December 31, 2010, six percent (6.0%); and
(3) 
Beginning January 1, 2011, seven percent (7.0%).
(b) 
No tax shall be imposed hereunder upon a permanent resident.
(c) 
No tax shall be imposed hereunder upon a corporation or an association organized and operated exclusively for religious, charitable or educational purposes, no part of the net earnings of which ensures to the benefit of any private shareholder or individual.
(Ordinance 946, sec. 1, adopted 11/23/09; 1974 Code of Ordinances, Chapter 7, Article 3, Section 7-13)
(a) 
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed by Section 1.402 hereof for the City of Levelland.
(b) 
The person collecting the tax may deduct and keep from the tax collected, a fee equal to one percent of the amount of tax collected and required to be reported to the city as a reimbursement for the cost of collecting the tax.
(c) 
If the taxes due under this article are not paid within the time required or if the person required to file a report fails to file the report when due, the person forfeits the claim to the reimbursement provided in (b), above.
(1974 Code of Ordinances, Chapter 7, Article 3, Section 7-14; Ordinance 946, sec. 2, adopted 11/23/09)
All taxes due under this article, and all reports due under this article, shall be due on the same dates as, and under the same reporting provisions as, those set forth in VTCA Tax Code Chapter 156.
(Ordinance 946, sec. 3, adopted 11/23/09)
The revenue derived from the occupancy tax hereby imposed may be used only to promote tourism and the convention and hotel industry, and that use is limited to those uses permitted in VTCA Tax Code Section 351.101 as it now exists or may be amended at any time.
(Ordinance 946, sec. 4, adopted 11/23/09)
If any person required by the provisions of this article to collect the tax imposed herein or to make reports as required herein and to pay the City Secretary the tax imposed herein shall fail to collect such tax, file such report, or pay such tax or if any such person shall file a false report, such person shall be deemed guilty of a misdemeanor and upon conviction, be punished by fine in accordance with the general penalty provision found in Section 1.106 of this code, and shall pay to the City Secretary the tax due.
(1974 Code of Ordinances, Chapter 7, Article 3, Section 7-17)
All provisions of VTCA Tax Code Chapters 156 and 351 relating to the collection of the occupancy tax, and procedures and remedies, are hereby adopted by reference.
(Ordinance 946, sec. 5, adopted 11/23/09)
The City of Levelland hereby allocates up to fifteen percent (15%) of its annual Hotel Occupancy Tax revenue, as allowed under Texas Tax Code Chapter 351, for the purpose of funding mosaic creation, restoration and preservation projects. These projects shall be aimed at promoting tourism and enhancing Levelland’s identity as the “Official City of Mosaics.” Each year, up to 15% of the HOT fund balance will be designated in budget for mosaics, subject to approval by the Levelland City Council on an annual basis.
(Ordinance 1090 adopted 3/17/2025)
Funds allocated under this division shall be used exclusively for: the creation, restoration and preservation of existing mosaic artwork within the City of Levelland that promote Levelland as a destination for tourists, visitors, and the general public;
(Ordinance 1090 adopted 3/17/2025)
The allocation and use of funds under this division shall comply with all applicable provisions of the Texas Tax Code Chapter 351, ensuring that such expenditure directly enhances and promote tourism, the hotel industry, and the convention sector in Levelland.
(Ordinance 1090 adopted 3/17/2025)
(a) 
The City Manager shall create a Mosaic Restoration Fund Grant Application for applicants to receive assistance from the City of Levelland’s Mosaic Restoration Fund, as described above, to serve as a matching grant not to exceed 50% of the cost of the project or $10,000, whichever is less. All funds are subject to budget availability.
(b) 
The City Manager and Finance Director shall serve as the administrators of the Mosaic Restoration Fund and shall advise the City Council of any application or distribution of funds.
(Ordinance 1090 adopted 3/17/2025)