The following words, terms and phrases, for the purpose of this article, except where the context clearly indicates another meaning, are respectively defined as follows:
City administrator.
The city administrator or his or her designee.
Consideration.
The cost of the room, sleeping space, bed or dormitory space or other facility in a hotel and shall not include the cost of any food served or personal services rendered to the occupant not related to cleaning and readying such room for occupancy and shall not include any tax assessed for occupancy therefor by any other governmental agency.
Hotel.
Any building 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; trailer houses; trailer motels; dormitory space (regardless of whether the bed space is rented to individuals or groups); apartments; and all other facilities where rooms or sleeping facilities or spaces are furnished for a consideration. The term “hotel” shall not be defined to include hospitals, sanitariums or nursing homes.
Monthly period.
One (1) calendar month.
Occupancy.
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.
Occupant.
Anyone who, for a consideration, 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.
Permanent resident.
Any occupant who has or shall have the right to occupancy of any room or rooms or sleeping space or facility in a hotel contracted for in advance of occupancy for at least thirty (30) consecutive days during the current calendar year.
Person.
Any individual, company, corporation or association owning, operating, managing or controlling any hotel.
(Ordinance adopting Code)
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 two dollars ($2.00) or more per day, such tax to be equal to nine percent (9%) of the consideration by the occupant of such room, space, or facility of such hotel, exclusive of other occupancy taxes imposed by other governmental agencies.
(Ordinance 2019-12 adopted 9/26/19)
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in section 11.04.002 for the city.
On or before the 20th day of the month following each monthly period, every person required in section 11.04.003 to collect the tax imposed herein shall file a report with the city administrator showing the consideration paid for all room or sleeping space occupancies in the preceding month, the amount of tax collected on such occupancies, and any other information that the city administrator may reasonably require. Such person shall also submit a copy of the Texas Hotel Occupancy Tax Report, which is submitted to the state comptroller, to the city administrator. Such person shall pay the tax due on such occupancies at the time of filing such report.
The city administrator shall adopt such procedures, rules and regulations as are reasonably necessary to effectively collect the tax levied herein 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 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. The city administrator shall be permitted to have access to books and records during reasonable business hours as shall be necessary to enable the city administrator 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.
(a) 
If any person required by the provisions of this article to collect the tax imposed herein, or make reports as required herein, and pay to the city administrator the tax imposed herein shall fail to collect such tax, file such reports, or pay such tax, or if any such person shall file a false report or if any such person shall violate any of the provisions of this article, such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished by fine as provided in section 1.01.009 of this code. Each day after the due date of a report and/or payment of such fine shall be deemed to be a separate offense and subject to a separate fine. In addition to such fine, such person, firm or corporation shall pay to the city administrator the tax due, together with a penalty of five percent (5%) per month or any part of a month on any delinquent tax, plus any attorney’s fees and court courts associated with the collection of delinquent or fraudulent taxes.
(b) 
In addition to those penalties and provisions enumerated in subsection (a) of this section, the city may also take the following actions:
(1) 
Bring a civil suit against the hotel operator for noncompliance;
(2) 
Request any district court with proper jurisdiction to enjoin the hotel operation for noncompliance until the report is filed and/or the tax is paid;
(3) 
Assess a fifteen-percent penalty of the current arrearage of taxes due;
(4) 
Request that any appropriate district court close down the hotel if the occupancy taxes are not remitted. Such request shall require only a ten-day nonjudicial notice to the hotel operator or that notice date decreed by the district court.
(c) 
Hotel operators shall provide the city with the proper name, address and telephone number of the real owners of interest in the facility or complex, including all operations in the city.
(1) 
If the owners do not physically reside in city or the extraterritorial jurisdiction of the city or are corporations, limited liability corporations, or partnerships, an agent must be designated for process of service, either by virtue of an assumed name certificate filed with the county clerk or by written designation.
(2) 
Should this information not be provided, any summons issued by the municipal court of the city may be served upon the local manager of the facility compelling appearance to answer citations and/or complaints as if the entity or owners had designated the individual as the local agent.
(3) 
Failure to appear for any such summons and/or subpoena may then be considered by the municipal court as a further violation of this article, and additional fines and penalties may be assessed as well as arrest warrants issued as appropriate.
Should there be a sale of property by the current operator and/or owner, the following requirements and actions shall be in force and enforceable:
(1) 
Retention by buyer of delinquent taxes, plus penalties and interest.
(A) 
The purchaser shall retain out of the purchase price an amount sufficient to recover any delinquent hotel occupancy taxes due the city, including any penalties, interest, attorney’s fees, or other costs included in any judicial judgment awarding same to the city.
(B) 
If the purchaser does not remit such amounts or show proof that the hotel is current in remitting such occupancy taxes, the purchaser becomes liable for any delinquent hotel occupancy taxes due, including all penalties, interest and assessments, either judicial or nonjudicial.
(2) 
Rights of purchaser.
In addition to the above enumerated terms, the following shall also apply:
(A) 
The purchaser of a hotel may request that the city provide a receipt showing that no hotel occupancy taxes or assessments are due.
(B) 
The city shall be required to file this statement not later than the 60th day after it is received by the city.
(C) 
If the city fails to issue such statement within this time frame, without justification of delay, the purchaser is relieved of the obligation to withhold the amount due from the purchase price, but is not relieved of the liability of the debt due.
Persons who are exempt from payment of the hotel occupancy tax imposed under this article are the persons described in V.T.C.A., Tax Code, section 351.006, under the conditions imposed by said section 351.006.
(Ordinance adopting Code)