The following words, terms, and phrases are defined as follows:
The cost of the room in a hotel only if the room is ordinarily
used for sleeping, and not including the cost of any food served or
personal services rendered to the occupant of such room not related
to the cleaning and readying of such room for occupancy.
Any building or buildings in which the public may, for a
consideration, obtain sleeping accommodations, including hotels, motels,
tourist homes, bed and breakfast establishments, houses or courts,
lodging houses, or other buildings where rooms are furnished for a
consideration, but not including hospitals, sanitariums or nursing
homes.
The use or possession, or the right to the use or possession,
of any room or rooms in a hotel if the room is one which is ordinarily
used for sleeping and if the occupant is other than a permanent resident
as hereinafter defined.
Anyone who, for a consideration, uses, possesses, or has
a right to use or possess any room or rooms in a hotel under any lease,
concession, permit, right of access, license, contract or agreement,
other than a permanent resident as herein defined.
Any occupant who has or shall have the right to occupancy
of any room or rooms in a hotel for at least thirty (30) consecutive
days during the 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 October, November and December; the
second quarter being the months of January, February and March; the
third quarter being the months of April, May, and June; and the fourth
quarter being the months of July, August and September.
The tax assessor and collector of the city.
(Ordinance 041503-1, sec. 1, adopted 3/11/03)
(a)
There is hereby levied a tax of seven percent (7%) of the price paid
for a room in a hotel on every person who, under a lease, concession,
permit, right of access, license, contract, or agreement, pays for
the use or possession or for the right to the use or possession of
a room that is in a hotel, costs $2.00 or more each day, and is ordinarily
used for sleeping. The price of a room in a hotel does not include
the cost of food served by the hotel and the cost of personal services
performed by the hotel for the person except those services related
to the cleaning and readying of the room for possession.
(b)
Exceptions are as follows:
(1)
No tax shall be imposed upon a permanent resident.
(2)
No tax shall be imposed for federal or state employees traveling
on official business.
(3)
No tax shall be imposed for diplomatic personnel who present a tax
exemption card issued by the United States Department of State.
(4)
No tax shall be imposed for federal or state military personnel traveling
on official military business. This exemption does not cover military
staff on leave or between stations.
(Ordinance 041503-1, sec. 2, adopted 3/11/03)
(a)
Every person owning, operating, managing or controlling any hotel
within the city or within the extraterritorial jurisdiction shall
collect the tax levied by this article for the city.
(b)
The hotel operator shall be entitled to one percent (1%) of the hotel
occupancy tax revenues collected as reimbursement for the operator’s
administrative costs for collecting the tax. However, as hereinbelow
provided, this reimbursement may be forfeited at the discretion of
the city if the hotel operator fails to timely pay over the tax or
timely file a report as required by the city, or files a false report
with the city.
(Ordinance 041503-1, sec. 3, adopted 3/11/03)
On the last day of the month following each quarterly period
(beginning the last day of the month following the second quarterly
period of the calendar year 2003), every person required to collect
the tax imposed hereby shall file a report with the assessor-collector
of taxes showing the price paid for all room occupancies in the preceding
quarter, the amount of the tax collected on such occupancies, and
any other information the assessor-collector may reasonably require.
Such person shall pay the tax due on such occupancies at the time
of filing such report. The report shall be in a form prescribed by
the assessor-collector. Additionally, such person shall file a copy
of the quarterly report filed with the state comptroller in connection
with the state hotel occupancy tax. The assessor-collector is hereby
authorized and directed to do all such things necessary or convenient
to carry out the terms of this article. The assessor-collector shall
have the authority to request and receive within a reasonable period
of time documentation for information contained in the report to the
city by the hotel.
(Ordinance 041503-1, sec. 4, adopted 3/11/03; Ordinance adopting Code)
The assessor-collector 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 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 041503-1, sec. 5, adopted 3/11/03)
(a)
If any person shall fail to file a report as required herein or shall
file a false report or shall fail to pay to the tax assessor-collector
the tax as imposed herein when said report or payment is due, he shall
forfeit fifteen percent (15%) of the amount due as penalty, and after
the first thirty (30) days he shall forfeit an additional fifteen
percent (15%) of such tax. However, such penalty shall never be less
than one and no/100 dollar ($1.00). Delinquent taxes shall draw interest
at the rate of fifteen percent (15%) per annum beginning sixty (60)
days from the due date.
(b)
Any person violating any of the provisions of this article, including
hotel operators who fail to collect the tax, fail to file a return,
file a false return, or who are delinquent in their tax payment, shall
be guilty of a misdemeanor and shall, upon conviction, be fined in
any sum not to exceed five hundred and no/100 dollars ($500.00), and
each twenty-four (24) hours of any such violation shall constitute
a separate offense.
(Ordinance 041503-1, sec. 7, adopted 3/11/03)
The city is hereby authorized to take the following actions
against any person required to collect the tax imposed hereby and
pay the collection over to the city and who has failed to file a report,
or filed a false report, or failed to pay the tax when due:
(1)
Require the forfeiture of any revenue the city allowed the hotel
operator to retain for its cost of collecting the tax;
(2)
Bring suit against the hotel for noncompliance;
(3)
Bring suit against the hotel seeking any other remedies provided
under state law; and/or
(4)
Collect any and all attorneys’ fees against any hotel operator
who is delinquent, negligent or fraudulent in remittances.
(Ordinance 041503-1, sec. 7, adopted 3/11/03)
The city attorney is hereby authorized to bring suit against
any person required to collect the tax imposed hereby and required
to pay the collection over to the city and who has failed to file
a report, or filed such false report, or failed to pay the tax when
due. Such suit may seek to collect such tax not paid or to enjoin
such person from operating a hotel in the city until the tax is paid
or the report is filed, or both, as applicable and as provided in
the injunction.
(Ordinance 041503-1, sec. 8, adopted 3/11/03)
(a)
The revenue derived from any hotel occupancy tax imposed and levied
by this article may by used only to promote tourism and the convention
and hotel industry, and that use is limited to the following:
(1)
The acquisition of sites for and the construction, improvement, enlarging,
equipping, repairing, operation, and maintenance of convention center
facilities (as such is defined in V.A.T.S. Tax Code, section 351.001);
(2)
The furnishing of facilities, personnel, and materials for the registration
of convention delegates or registrants;
(3)
Advertising and conducting solicitations and promotional programs
to attract tourists and convention delegates or registrants;
(4)
The encouragement, promotion, improvement, and application of the
arts, including instrumental and vocal music, dance, drama, folk art,
creative writing, architecture, design and allied fields, painting,
sculpture, photography, graphic and craft arts, motion pictures, radio,
television, tape and sound recording, and other arts related to the
presentation, performance, execution, and exhibition of these major
art forms; and
(5)
Historical restoration and preservation projects or activities or
advertising and conducting solicitations and promotional programs
to encourage tourists and convention delegates to visit preserved
historical sites, or museums:
(b)
Revenue derived from the hotel occupancy tax shall be expended only
in a manner which directly enhances and promotes tourism and the convention
and hotel industry as hereinbefore delineated. Such revenue shall
not be used for the general revenue purposes or general governmental
operations of the municipality which are not directly related to promoting
the hotel and convention industry or tourism within the city.
(Ordinance 041503-1, sec. 9, adopted 3/11/03)
(a)
The city council may, by contract, delegate to a person, including
another governmental entity or a private organization, the management
or supervision of programs and activities funded with revenue from
the hotel occupancy tax. The city council shall approve in writing
in advance the annual budget of the entity to which it delegates those
functions, and shall require the entity to make periodic reports to
the city council at least annually listing the expenditures made by
the entity of revenue from the tax provided by the municipality.
(b)
The entity must maintain the revenue provided by the municipality
from the tax in a separate account established for that purpose and
may not commingle that revenue with any other money or maintain it
in any other account.
(c)
The municipality may not delegate to any person or entity the management
or supervision of its convention and visitors programs and activities
funded with revenue from the hotel occupancy tax other than by contract
as provided herein.
(d)
The approval by the city council of the annual budget of the entity
to which these functions are delegated creates a fiduciary duty in
the person or entity with respect to the revenue provided by the municipality
to the person or entity under the contract.
(e)
Hotel occupancy tax revenue may be spent for day-to-day operations,
supplies, salaries, office rental, travel expenses, and other administrative
costs only if those administrative costs are incurred directly in
the promotion and servicing of expenditures hereinbefore authorized.
The portion of the total administrative costs for activities for which
hotel occupancy tax revenue may be used may not exceed the administrative
costs actually incurred in conducting the authorized activities.
(f)
Hotel occupancy tax revenue may not be spent for travel for a person
to attend an event or conduct an activity the primary purpose of which
is not directly related to the promotion of the person’s job
in an efficient and professional manner.
(Ordinance 041503-1, sec. 10, adopted 3/11/03)
