The following words, terms and phrases as applicable to the construction of this article and as used herein are hereby defined as follows:
Assessor and collector, tax assessor and collector.
The tax assessor and collector of the city.
Consideration.
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.
Hotel.
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.
Occupancy.
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.
Occupant.
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.
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.
Person.
Any individual, company, corporation or association owning, operating, managing or controlling any hotel.
Quarterly period.
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:
(1) 
The total amount of the payments made for rooms at the person’s hotel/motel during the preceding reporting period;
(2) 
The amount of tax collected by the person during the preceding reporting period; and
(3) 
Other information the collector requires to be in the report.
(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)
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)