The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in this article, except where
the context clearly indicates a different meaning. Words used in the
present tense include the future tense. Words used in the plural number
include the singular, and words in the singular include the plural.
The word ‘shall’ is always mandatory. The word ‘herein’
means in this article. The word ‘regulations’ means the
provisions of any applicable ordinance, rule, regulation or policy.
The words used or occupied, as applied to any room or building, shall
be construed to include the words intended, arranged, or agreed to
be used or occupied.
The cost of a room, sleeping space, bed or dormitory space
or other facility in such hotel, or the value given for the use of
a room, that is ordinarily used for sleeping, and does not include
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 and shall not include any tax assessed for occupancy
therefor by any other governmental agency.
The extraterritorial jurisdiction of the city as established
by state law and all extraterritorial jurisdiction as is otherwise
established by the city and the landowners as authorized by state
law.
A building, trailer, or other facility in which a member
or members of the public may obtain sleeping accommodations for consideration.
The term includes a hotel, motel, tourist home, tourist house, tourist
court, lodging house, inn, rooming house, trailer house, trailer motel,
dormitory space (regardless of whether the bed space is rented to
individuals or groups), apartment, or bed and breakfast. The term
does not include a hospital, sanitarium, nursing home, or a dormitory
as defined in section 156.001, Tex. Tax Code.
The regular calendar month of the year.
The use or possession, or the right to the use or possession,
of any room space or sleeping facility in a hotel (as defined herein)
if the room is one ordinarily used for sleeping and if the occupant’s
uses, possession, or right to use or possession extends for a period
of less than thirty (30) consecutive calendar days.
Any person who, for consideration, uses, possesses, or has
a right to use or possess, any room in a hotel if the room is one
ordinarily used for sleeping.
Any occupant who has or shall have the right to occupancy
of any room or rooms of sleeping space or facility in a hotel for
at least thirty (30) consecutive days during the calendar year or
preceding year.
Any human being or legal entity and includes a company, corporation,
a partnership, and an incorporated or unincorporated association owning,
operating, managing or controlling any hotel within the city or its
extraterritorial jurisdiction (ETJ).
A quarter of the calendar year. The first quarter is composed
of the months of January, February, and March; the second quarter
is composed of the months of April, May, and June; the third quarter
is composed of the months of July, August, and September; and the
fourth quarter is composed of the months of October, November and
December.
The tax assessor and collector of the city.
The guidance or management of tourists.
(Ordinance 2009-10, art. 1, adopted 7/14/09)
There is hereby levied a tax upon the cost of occupancy of sleeping
rooms in hotels located within the city or within the city’s
ETJ, for which the occupancy cost is two dollars ($2.00) or more per
day. Such occupancy tax shall be seven percent (7%) of the consideration
paid for such sleeping room. The tax shall not apply to a person who
is a permanent resident of the sleeping room or who is otherwise exempt
from paying the tax pursuant to chapter 156, Tex. Tax Code.
(Ordinance 2009-10, art. 2, adopted 7/14/09)
Every person owning, operating, managing or controlling any
hotel within the city or its ETJ (“person”) shall collect
the tax imposed and provided in this article.
(Ordinance 2009-10, art. 3, adopted 7/14/09)
On or before the tenth (10th) day of each month, or as otherwise
required by state law, every person required to collect the tax imposed
herein shall file a report with the tax assessor and collector of
the city showing the consideration paid for all sleeping rooms in
hotels during the preceding month and the amount of tax collected
on such occupancies and sleeping rooms.
(Ordinance 2009-10, art. 4, adopted 7/14/09)
On or before the last day of each month, every person required to collect the tax imposed herein shall pay the tax due to the tax assessor and collector of the city for the preceding monthly period; provided that if state law, as amended, requires the tax to be paid for quarterly the tax shall be paid as specified by state law. If the occupancy of any sleeping room in a hotel is exempt by state law from the tax established pursuant to section 11.04.002, it shall be the responsibility of the person required to collect the tax to document and provide records establishing the exemption.
(Ordinance 2009-10, art. 5, adopted 7/14/09)
(a)
No tax shall be imposed hereunder upon a permanent resident.
(b)
No tax shall be imposed upon 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.
(Ordinance 2009-10, art. 6, adopted 7/14/09)
Any person who shall fail to file a report as required herein
or who shall fail to pay the tax as imposed herein when said report
or payment is due, shall forfeit an additional amount equal to five
percent (5%) of the amount due as a penalty. In the event any past
due tax is not paid within thirty (30) days after the due date, the
person shall forfeit an additional amount equal to five percent (5%)
of such tax as an additional penalty.
(Ordinance 2009-10, art. 7, adopted 7/14/09)
Taxes remaining due and unpaid from and after the last day of
the calendar month following the month or quarter for which such taxes
are due and payable shall draw interest at the rate of the prime rate
plus one percent, as published in the Wall Street Journal on the first
day of the calendar year for which the tax is due and unpaid, beginning
sixty (60) days from the last day of the quarterly period for which
such taxes are payable.
(Ordinance 2009-10, art. 8, adopted 7/14/09)
If the matter of a report not being filed, or taxes not being
paid, when due, is forwarded to the city attorney for action, an amount
equal to fifteen percent (15%) of the taxes, penalties and interest
finally determined to be owing and payable shall be added to such
amount as attorney fees and costs of collection. In the event that
any action is required to be filed in any state court to obtain the
required report or to collect delinquent taxes, the person(s) responsible
for collecting the taxes and filing the report shall be liable to
the city for its reasonable attorney fees and costs, provided that
such attorney fees shall in no event be less than fifteen percent
(15%) of the total amount of taxes, penalties and interest due and
payable.
(Ordinance 2009-10, art. 9, adopted 7/14/09)
The city manager is authorized and directed to notify the city
attorney as to any hotel occupancy tax for which a report is not timely
filed, or for which the tax is not timely paid, as required by this
article. Upon the city manager referring the delinquent report or
delinquent tax to the city attorney, an additional amount equal to
fifteen percent (15%) of the total amount due in taxes, penalties
and interest shall be added to the amount due and payable. Upon the
receipt of such notification from the city manager, the city attorney:
(1)
Is directed to promptly give written notice to the person owning,
operating, managing or controlling the hotel for which such report
has not been received, or for which the taxes have not been paid,
demanding the report be promptly filed and that the taxes be promptly
paid, as applicable;
(2)
Is directed to pursue the demand for performance and compliance with
this article, including the payment and collection of all applicable
penalties, interest, late charges, attorney fees and charges; and
(3)
In the event the report is not filed or, as applicable, all amounts
due and payable are not paid, within thirty (30) days after the date
of the demand by the city attorney, the city attorney is authorized
and directed to file suit to:
(A)
Obtain the filing of any report required by this article;
(B)
Obtain the payment of all taxes, penalties, interest and fees due
and payable pursuant to this article;
(C)
Obtain an injunction prohibiting the continued operation of the hotel
for which the report has not been filed, or for which the taxes have
not been paid; and
(D)
Obtain such other and further relief that may be available at law
or in equity.
(Ordinance 2009-10, art. 10, adopted 7/14/09)
All of all hotel occupancy taxes paid to and received by the
tax assessor and collector of the city for the city shall be deposited
in a separate account entitled the hotel motel occupancy account (“account”).
The funds and balances of the hotel motel occupancy account shall
be managed and invested in compliance with the city’s investment
policy and all earnings of such account shall be deposited in and
remain in such account. Subject to the direction of this and future
city councils, the funds in the account shall be reserved, held, increased
or dispersed for any purpose allowed by chapter 351, subchapter B,
Texas Tax Code, as amended from time to time.
(Ordinance 2009-10, art. 11, adopted 7/14/09)
The tax collector and assessor of the city shall maintain a
record that accurately identifies the receipt and expenditure of all
revenue derived from the tax imposed by this article.
(Ordinance 2009-10, art. 12, adopted 7/14/09)
Subject to the annual budget which may be adopted by the city
council, subject to the limitations established in chapter 351 of
the Tax Code, the city council may at its sole discretion appropriate
the funds contained in the account for any purpose allowed by chapter
351 of the Tax Code.
(Ordinance 2009-10, art. 13, adopted 7/14/09)
A person required by this article to collect the tax imposed
herein, or to make reports as required herein, who fails to collect
the tax, file the report, or pay the tax imposed herein to the tax
assessor and collector, or if any such person shall file a false report,
or 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 a fine not to exceed two hundred dollars ($200.00)
for each offense and shall pay to the tax assessor and collector the
tax due, together with a penalty of five percent (5%) due for each
thirty (30) days that the same is not timely filed.
(Ordinance 2009-10, art. 14, adopted 7/14/09)
