The city levies a tax upon the occupant 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
(7) percent 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, effective as of October 1,
2005.
(2007 Code, sec. 11.04.001)
The levying of the hotel occupancy tax shall apply to the city’s
extraterritorial jurisdiction (ETJ) as allowed by V.T.C.A., Tax Code,
section 351.0025.
(2007 Code, sec. 11.04.002)
(a)
This article does not impose a tax on a person who has the right
to use or possess a room in a hotel for at least thirty (30) consecutive
days, so long as there is no interruption of payment for the period.
(b)
This article does not impose a tax on the United States, this state,
or an agency, institution, board, or commission of this state other
than an institution of higher education. In this subsection, “institution
of higher education” has the meaning assigned by V.T.C.A., Education
Code, section 61.003.
(c)
This article does not impose a tax on an officer of a governmental entity described by subsection (b) when traveling on or otherwise engaged in the course of official duties for the governmental entity.
(d)
No tax shall be imposed under this article upon an occupant of any
room or space rented from a corporation or association organized and
operated exclusively for religious, charitable or education purposes,
no part of the net earnings of which inures to the benefit of any
private shareholder or individual.
(2007 Code, sec. 11.04.003)
All revenue derived from the occupancy tax imposed in section 20.05.001 will be used for the purposes permitted under state law, including V.T.C.A., Tax Code, sections 351.005 and 351.101 et seq.
(2007 Code, sec. 11.04.004)
Any person violating any provision of this article shall be fined in accordance with section 1.01.009 of this code for each offense. A separate offense shall be deemed committed on each day during or on which a violation occurs or continues.
(2007 Code, sec. 11.04.005)
