For the purpose of this division, the following definitions
shall apply, unless the context clearly indicates or requires a different
meaning:
The cost of the room, sleeping space, or bed space, but shall
not include the cost of any food served or personal services rendered
to the occupant not related to cleaning and readying such room or
space for occupancy, and shall not include any tax assessed for the
occupancy thereof by any other governmental agency.
A building in which members of the public obtain sleeping
accommodations for consideration. The term includes a hotel, motel,
tourist home, tourist house, tourist court, lodging house, inn, rooming
house, or bed and breakfast. The term does not include a hospital,
sanitarium or nursing home, nor does the term include a dormitory
or other housing facility owned or leased and operated by an institution
of higher education or a private or independent institution of higher
education as those terms are defined by Texas Education Code section
61.003, 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 or possession or the right to the use or possession
of any room, space or sleeping facility in a hotel for any purpose.
Anyone who for a consideration uses, possesses, or has the
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 of occupancy
of any room or rooms or sleeping space or facility in a hotel for
at least 30 consecutive days during the current calendar year or preceding
year, so long as there is no interruption of payment for the period.
Any individual, company, corporation or association owning,
operating, managing or controlling any hotel.
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.
The finance officer of the city.
(1984 Code, sec. 7-21; Ordinance
292 adopted 10/11/1977; 1997 Code, sec. 38.50)
There is hereby levied a tax upon the cost of occupancy of any
room or space furnished by any hotel where such cost of occupancy
is at the rate of $2.00 or more per day, such tax to be equal to 7%
of the consideration paid by the occupant of such room to such hotel,
exclusive of other occupancy taxes imposed by other governmental agencies.
(1984 Code, sec. 7-22; Ordinance
292 adopted 10/11/1977; Ordinance 297 adopted 12/27/1977; Ordinance 353 adopted 10/11/1983; 1997 Code, sec. 38.51)
No tax shall be imposed hereunder upon a permanent resident.
(1984 Code, sec. 7-23; Ordinance
292 adopted 10/11/1977; 1997 Code, sec. 38.52)
(a)
No
tax shall be imposed hereunder upon a corporation or association organized
and operated exclusively for religious, charitable or educational
purposes, no part of the net earnings of which inures to the benefit
of any private shareholder or individual.
(b)
No
tax shall be imposed on:
(1)
The United States, this state, or an agency, institution, board or
commission of this state other than an institution of higher education;
(2)
An officer or employee of a state governmental entity described in
Texas Tax Code section 156.03(a)(3) when traveling on or otherwise
engaged in the course of official duties for the governmental entity;
or
(3)
An officer or employee of a governmental entity of the United States
when traveling on or otherwise engaged in the course of official duties
for the governmental entity if the governmental entity directly pays
to the hotel the price of the room.
(c)
A governmental entity otherwise excepted under subsection (b) who shall pay the tax imposed by this section is entitled to a refund of the amount of tax paid in accordance with Texas Tax Code section 156.154.
(d)
A state officer or employee described by subsection (b) who is entitled to reimbursement for the cost of lodging and for whom a special provision or exception to the general rate of reimbursement under the General Appropriations Act is not applicable shall pay the tax under this division as if it were imposed by this division. The state governmental entity with whom the person is associated is entitled under Texas Tax Code section 156.154 to a refund of the tax paid.
(e)
A state officer or employee described by subsection (b) for whom a special exception to the general rate of reimbursement under the General Appropriations Act applies and who is provided with photo identification verifying the identity and exempt status of the person is not required to pay the tax and is not entitled to a refund. The photo identification of a state officer or employee described by this section may be modified for the purposes of this section.
(f)
As
used in this section, "institution of higher education" has the meaning
assigned by Texas Education Code section 61.003.
(1984 Code, sec. 7-24; Ordinance
292 adopted 10/11/1977; 1997 Code, sec. 38.53; Ordinance adopting 2023 Code)
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed by section 2.10.092 for the city.
(1984 Code, sec. 7-25; Ordinance
292 adopted 10/11/1977; 1997 Code, sec. 38.54)
On the last day of the month following each quarterly period, every person required in section 2.10.095 to collect the tax imposed herein shall file a report with the finance officer showing the consideration paid for all room occupancies in the preceding quarter, the amount of tax collected on such occupancies, and any other information the finance officer may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing such report. There shall also be furnished to the finance officer of the city at the time of payment of such tax a copy of the quarterly report filed with the state comptroller in connection with the state hotel occupancy tax.
(1984 Code, sec. 7-26; Ordinance
292 adopted 10/11/1977; 1997 Code, sec. 38.55)
The finance officer shall have the power to make such rules
and regulations as are reasonable and necessary to effectively collect
the tax levied hereby and shall, upon reasonable notice, have access
to books and records necessary to enable him or her to determine the
correctness of any report filed as required by this division and the
amount of taxes due under the provisions of this division.
(1984 Code, sec. 7-27; Ordinance
292 adopted 10/11/1977; 1997 Code, sec. 38.56)
If any person required by the provisions of this division to collect the tax imposed herein, or make reports as required herein, and pay to the finance officer the tax imposed herein, shall fail to collect such tax, file such report or pay such tax, or if any person shall file a false report, such person shall be deemed guilty of a misdemeanor and upon conviction be punished as provided in section 1.01.009 and shall pay to the finance officer the tax due, together with a penalty of 10% of the tax due for each 30 days that the same is not timely filed.
(1984 Code, sec. 7-28; Ordinance
292 adopted 10/11/1977; 1997 Code, sec. 38.57)
