(Code 1983, § 11-160; Ord. No. B-336, § 1, 12-8-1983; Ord. No. C-448, § 1, 6-24-1993)
The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
The city manager or designated agent.
The cost of the room, sleeping space, bed or dormitory space,
or other facilities in such 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 or space for occupancy
and shall not include any tax assessed for occupancy thereof by any
other governmental agency.
The unincorporated area that is contiguous to the corporate
boundaries within one mile.
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, lodginghouse, inn, roominghouse,
or bed and breakfast. The term does not include:
A hospital, sanitarium, or nursing home; or
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 V.T.C.A.,
Education Code § 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 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, sleeping space or facility in a hotel for at
least 30 consecutive days during the current calendar year or preceding
year.
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.
(Code 1983, § 11-161; Ord. No. B-336, § 1, 12-8-1983; Ord. No. C-448, § 1, 6-24-1993)
(a)
There
is hereby levied a tax, both inside the city limits and in the city's
extraterritorial jurisdiction, upon the cost of occupancy in any room
or space furnished by any hotel where such cost of occupancy is at
the rate of $2.00 or more per day, as authorized by V.T.C.A., Tax
Code § 351.002(a).
(b)
For
hotels located within the incorporated limits of the city and for
all hotels constructed or made operational after the effective date
of the ordinance from which this article is derived such tax shall
be equal to seven 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 government agencies.
(Code 1983, § 11-162; Ord. No. B-336, § 1, 12-8-1983)
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in section 74-32 for the city.
(Code 1983, § 11-163; Ord. No. B-336, § 1, 12-8-1983)
On or before the last day of the month following each quarterly period, every person required in section 74-33 to collect the tax imposed herein shall file a report with the city manager or designated agent showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies, and any other information the city manager or his designated agent may reasonably require. Such person shall pay the tax use on such occupancies at the time of filing such report.
(Code 1983, § 11-163.1; Ord. No. C-448, § 1, 6-24-1993)
After the city manager gives reasonable notice to a person controlling
or managing a hotel, that the city manager intends to inspect the
books or records of the hotel, the person shall give access to the
city manager's designated representative to the hotel's books or records
necessary for the city manager to determine the correctness of a report
filed under this article or the amount of taxes due under this article.
(Code 1983, § 11-164; Ord. No. B-336, § 1, 12-8-1983)
The city manager or his designated agent shall have the power
to make such rules and regulations as are necessary to effectively
collect the tax levied herein and shall, upon reasonable notice, have
access to books and records necessary to enable him to determine the
correctness of any report filed as required by this article and the
amount of taxes due under the provisions thereof.
(Code 1983, § 11-165; Ord. No. B-336, § 1, 12-8-1983)
If any person shall fail to collect the tax imposed herein;
or shall fail to file a report as required herein; or shall fail to
pay to the tax assessor-collector the tax as imposed herein when said
report for payment is due, or shall file a false report, then the
city may invoke the provisions of V.T.C.A., Tax Code §§
111.060, 156.202 and 351.004.
