The following words, terms and phrases as applicable to the
construction of this article and as used herein are hereby defined
as follows:
The tax assessor and collector of the city.
The cost of the room in a 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.
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, lodginghouses, inns,
roominghouses, 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.
The use or possession, or the right to the use or possession,
of any room in a hotel 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.
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.
Any occupant who has or shall have the right to occupancy
of any room or rooms in a hotel for at least thirty (30) consecutive
days during the current calendar year or preceding year.
Any individual, company, corporation or association owning,
operating, managing or controlling any hotel.
A regular quarterly period corresponding to that period for
which tax reports are filed with the state comptroller.
(2000 Code, sec. 23-16)
There is hereby levied a tax upon the occupancy of any room
or space furnished by any hotel or motel 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 or space to such hotel or motel.
(2000 Code, sec. 23-17)
(a)
No tax shall be imposed under the provisions of this article upon
a permanent resident.
(b)
Other persons exempt from imposition of the hotel occupancy tax are
provided in V.T.C.A., Tax Code, section 351.006.
(2000 Code, sec. 23-18; Ordinance
adopting Code)
(a)
The revenue derived from the occupancy tax levied by this article
may be used only for those purposes as provided in V.T.C.A., Tax Code,
section 351.101.
(b)
Provided, however, that a portion of said tax revenue equal to at
least one percent (1%) of the cost of occupancy shall be used for
the purpose of advertising and conducting solicitation programs to
acquaint potential users with public meeting and convention facilities
of the city, and for promotion of tourism to the city, and advertising
the city and its vicinity, as provided in V.T.C.A., Tax Code, section
351.101. The money used for this purpose may be expended either by
the city for said purpose or through contract with persons or organizations
as may be hereafter selected by the city council.
(2000 Code, sec. 23-19)
Every person owning, operating, managing or controlling any
hotel shall collect the tax imposed by the provisions of this article
for the city.
(2000 Code, sec. 23-20)
(a)
A person required to collect the tax imposed by this article shall
pay the tax collector the tax collected during the preceding reporting
period and at the same time shall file with the collector a copy of
the quarterly report filed with the state comptroller in connection
with the hotel occupancy tax, stating:
(b)
Except as provided in subsection (c), each calendar month is a reporting period and the taxes imposed by and collected under this article are due and payable to the collector on or before then 20th day of the month following the end of each calendar month.
(c)
If a taxpayer owes less than $500 for a calendar month, the taxpayer
qualifies as a quarterly filer having a reporting period of a calendar
quarter and the taxes are due and payable on the 20th day after the
end of the calendar quarter.
(2000 Code, sec. 23-21; Ordinance
adopting Code)
The hotels and motels required to file a report under this article
may deduct and withhold from the taxes otherwise due to the city on
a quarterly return, as reimbursement for the cost of collecting the
tax, one percent (1%) of the amount of the tax due shown on the report.
If taxes due under this article are not paid to the city within the
time required or if the hotels and motels required to file a report
fail to file when due, such hotels and motels then forfeit a claim
to reimbursement.
(2000 Code, sec. 23-22)
The tax assessor and collector shall adopt such procedures,
rules and regulations as are reasonably necessary to effectively collect
the tax levied by this article, and shall, upon request of any person
owning, operating, managing or controlling any hotel, furnish a copy
of such procedures, rules and regulations for the guidance of such
person and to facilitate the collection of such tax, as such collection
is required herein. Such procedures, rules and regulations shall be
in writing and a copy thereof shall be placed on file with the city
secretary.
(2000 Code, sec. 23-23)
The tax assessor-collector shall be permitted to have access
to books and records during reasonable business hours as shall be
necessary to enable the tax assessor-collector to determine the correctness
of the amount due under the provisions of this article, or to determine
whether or not a report should have been filed and the amount, if
necessary, of taxes due.
(2000 Code, sec. 23-24)
The city may enter into a contract with an agency outside the city government to administer the funds made available under this article and to carry out the purpose of this article; provided, however, that an amount of said tax equal to at least one percent (1%) of the cost of occupancy shall be used as provided in section 11.03.004(b).
(2000 Code, sec. 23-25)
If any person shall fail to collect the tax imposed by this article, or shall fail to file a report as required herein, or shall fail to pay to the assessor and collector the tax as imposed herein, when said report or payment is due, or shall file a false report, then such person shall be guilty of a misdemeanor and upon conviction shall be punished by a fine as provided in section 1.01.009 of this code.
(2000 Code, sec. 23-26)
In addition to any penalty which may be imposed for the violation
of this article, any person who fails to remit the tax or violates
the reporting provisions imposed by this article within the time required
shall forfeit an additional fifteen percent (15%) of such tax owed
if the tax has been delinquent for at least one complete city fiscal
quarter; provided, however, that the penalty shall never be less than
one dollar ($1.00). Said person shall also be liable to the city for
the municipality’s reasonable attorney’s fees and the
costs of an audit conducted under V.T.C.A., Tax Code, section 351.004(a-1)(1),
as determined by the city using a reasonable rate, but only if the
tax has been delinquent for at least two complete city fiscal quarters
at the time the audit is conducted. Delinquent taxes shall draw interest
at the rate provided for in Texas Tax Code, section 111.060.
(2000 Code, sec. 23-27; Ordinance
adopting Code)
