The cost of the room, sleeping space, bed or other facilities
in such hotel and shall not include the cost of any food served or
personal services rendered to the occupant of such room or space not
related to the cleaning and readying of such room or space for occupancy
thereof by any other governmental agency.
A building or facility in which members of the public may
obtain sleeping accommodations for consideration. The term includes
a hotel, motel, tourist home, tourist house, tourist court, lodging
house, inn, roominghouse, bed and breakfast or other building where
space is furnished for consideration. The term does not include a
hospital, sanitarium, nursing home or a dormitory or housing facility
owned or leased and operated by an institution of higher education
or a private or independent institution of higher education, as defined
by the Texas Education Code, used by the institution for the purpose
of providing sleeping accommodations for persons engaged in an educational
program or activity at the institution.
The use, possession, or right to use or possess any room
or rooms, or sleeping space or facility in a hotel under any lease,
concession, permit, right of access, license, contract or agreement.
Anyone, who, for a consideration, for any purpose, uses,
possesses, or has a right to use or possess any room or rooms, or
sleeping space or facility in a hotel under any lease, concession,
permit, right of access, license, contract or agreement.
Any occupant who has or shall have the right to occupancy
of any room or rooms, or sleeping space or facility in a hotel for
at least 30 consecutive days, so long as there is no interruption
in payment for the period.
Any individual, partnership, company, corporation, association,
or other legal entity owning, operating, managing or controlling any
hotel.
The regular calendar quarters of the year. The first quarter
being 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.
(Ordinance 2013-32 adopted 11/12/13)
(a)
There is hereby levied a tax upon the occupant of any room or space
furnished by any hotel within the city where such costs 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.
(b)
Such tax shall apply equally to hotels within the corporate limits
of the city and to hotels in the extraterritorial jurisdiction (ETJ)
of the city pursuant to state law, provided that the combined rate
of state, county, and municipal hotel occupancy taxes in the ETJ shall
not exceed fifteen percent (15%) of the price for a room in a hotel,
as provided by Texas Tax Code, section 351.0025.
(c)
The person required to collect the tax set forth in subsection (a) of this section may deduct and withhold from the person’s payment to the city, as reimbursement for the cost of collecting the tax, an amount not to exceed one percent (1%) of the tax due and required to be reported to the city. If taxes due under this article are not paid to the city 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 that could have been taken if the tax had been paid or the report filed when due.
(d)
All persons, organizations and entities specified in subchapter (C)
of chapter 351 of the Texas Tax Code, as amended, are exempt from
the payment of the tax imposed under the section.
(Ordinance 2013-32 adopted 11/12/13)
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in section 11.04.002 for the city. The failure of the person, firm or corporation owning, operating, managing or controlling said hotel, to collect sufficient monies from occupants to satisfy and tax shall not excuse the obligation to pay said tax to the city. Any person who receives or collects hotel tax from an occupant shall hold the amount so collected in trust for the benefit of the city and is liable to the city for the full amount collected plus any accrued penalties and interest of the amount collected.
(Ordinance 2013-32 adopted 11/12/13)
On the last day of the month following each quarterly period, every person required in section 11.04.002 to collect the tax imposed on the city’s behalf shall file a report with the city manager showing the consideration paid for all occupancies in the preceding quarter, the amount of the tax due on such occupancies, and any other information as the city manager may reasonably require. Such person shall pay the amount of tax due from occupants during the period of the report at the time of filing the report. There shall also be furnished at the time of such report and payment, a copy of the state hotel occupancy tax report(s) for the corresponding period.
(Ordinance 2013-32 adopted 11/12/13)
The city manager shall have the power to make such rules and
regulations as are necessary to effectively collect the tax levied
in this article, and shall upon reasonable notice have access to books
and records necessary to enable the city manager to determine the
correctness of any report filed as required by this article and the
amount of taxes due under the provisions of this article.
(Ordinance 2013-32 adopted 11/12/13)
(a)
If any person shall fail to collect the tax imposed in this article,
or shall fail to file a report as required in this article, or shall
fail to pay the city the tax as imposed in this article when such
report for payment is due, or shall file a false report, then such
person shall be deemed guilty of a misdemeanor and upon conviction
be punished by a fine not to exceed five hundred dollars ($500.00).
In addition, such person who fails to remit the tax imposed by this
article within the time required shall pay a fee of ten percent (10%)
of the total amount of the tax owed, and after the first 30 days shall
pay an additional five percent (5%) of the total amount of the tax
owed. Delinquent taxes shall draw daily interest at the rate of ten
percent per annum beginning 30 days from the date due on the tax imposed
by this article.
(b)
The attorney acting for the city may bring suit against a person
who is required to collect the hotel occupancy tax and pay the collections
over to the city, and who has failed to file a tax report or pay the
tax when due, to collect the delinquent taxes, or to enjoin the person
from operating a hotel in the city until the tax is paid or the report
filed, as applicable, as provided by a court order. In addition to
the amount of any tax owed, the person is liable to the city for reasonable
attorney fees, the costs of an audit conducted as determined by the
city using a reasonable rate if the tax has been delinquent for at
least two complete city fiscal quarters at the time the audit is conducted.
(Ordinance 2013-32 adopted 11/12/13)
