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:
The cost of the room in such hotel and other facilities,
as are defined in the definition of “hotel” in this section,
only if the room is one ordinarily used for sleeping, and shall 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.
Any building or buildings in which a member or members of
the public may, for a consideration, obtain sleeping accommodations.
The term “hotel” shall include hotels, motels, tourist
homes, houses or courts, lodging houses, inns, rooming houses or other
buildings where rooms are furnished for a consideration. The term
“hotel” shall not be defined so as to include hospitals,
sanitariums, or nursing homes.
The use or possession, or the right to the use or possession,
of any room in a hotel, if the room is one ordinarily used for sleeping
and if the occupant’s use, possession, or right to use or possess
extends for a period of less than thirty (30) days.
Anyone who, for a 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 individual or group of individuals who has or shall have
the right to occupancy of any room or rooms in a hotel or other facility
as herein defined for at least thirty (30) 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 January, February and March, the second
quarter being composed of the months of April, May and June, the third
quarter being composed of the months of July, August and September,
and the fourth quarter being composed of the months of October, November
and December.
Includes any interest derived from the revenue.
The tax collector of the city.
(Ordinance 030304, sec. A, adopted 3/11/03)
(a)
There is hereby levied a tax upon the occupancy of any room or space
furnished by any hotel or motel where such cost of occupancy is at
the rate of two dollars ($2.00) or more each day. Such tax shall be
equal to seven percent (7%) of the consideration paid by the occupant
of such room or space to such hotel or motel.
(b)
No tax shall be imposed upon a permanent resident as hereinabove
defined.
(c)
No tax shall be imposed upon exempt federal and other high-level
officials according to chapter 351 of the Tax Code.
(Ordinance 030304, sec. B, adopted 3/11/03)
The revenue derived from this occupancy tax shall be used for
any or all of the purposes authorized by section 351.101 of the Texas
Tax Code.
(Ordinance 030304, sec. C, adopted 3/11/03)
Every person owning, operating, managing, or controlling any
hotel or motel or other facility, as defined hereinabove, within the
city, shall collect the tax imposed by this article for the city.
(Ordinance 030304, sec. D, adopted 3/11/03)
On the last day of the month following each quarterly period, every person required in section 11.04.004 to collect the tax imposed herein shall file a report with the tax collector of the city showing the consideration paid for all room occupancies in the preceding quarter, the amount of tax collected on such occupancies, and any other information as the tax collector may reasonably require. Additionally, such person shall file a copy of the report filed with the state comptroller in connection with the state hotel occupancy tax. Such person shall deliver to the tax collector the tax due on such occupancies at the time of filing such report.
(Ordinance 030304, sec. E, adopted 3/11/03; Ordinance adopting Code)
The tax collector 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 or other facility as hereinabove defined, furnish a copy of such procedures, rules, and regulations for the guidance of such person and to facilitate the collection of such tax as such collection is required herein. Such procedures, rules, and regulations shall be in writing. The tax collector shall have access to books and records of all persons who are required to collect such tax by section 11.04.004 herein during reasonable business hours as shall be necessary to enable the tax collector to determine the correctness of any report filed as required by section 11.04.005, and 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.
(Ordinance 030304, sec. F, adopted 3/11/03)
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 collector the tax, as imposed herein, when said report or payment is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor, and upon conviction shall be punished by a fine in an amount in accordance with the general penalty in section 1.01.009. In addition, such person who fails to remit the tax or violates the reporting provisions imposed by this article within the time required, the city attorney may bring suit against such person to pay the taxes when due or to enjoin the person from operating a hotel in the city until the tax is paid or a report is filed, as provided by the court’s order. In addition to the tax owed, the city is due the attorney’s fees plus a penalty equal to fifteen percent (15%) of the total tax owed.
(Ordinance 030304, sec. G, adopted 3/11/03)
(a)
The city may enter into a written contract with an independent nonprofit
agency outside of the city government to administer all or any part
of the funds made available under this article to carry out the purposes
expressed in section 351.101 of the Tax Code.
(b)
The city shall approve the agency’s annual budget prior to
the delegation and shall require periodic (at least quarterly) expenditure
reports.
(Ordinance 030304, sec. H, adopted 3/11/03)
