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:
Consideration.
The cost of the room, sleeping space, bed or dormitory space or other facility 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 for occupancy and shall not include any tax assessed for occupancy therefor by any other governmental agency.
Hotel.
Any building or buildings, trailer, or other facility in which a member or members of the public may, for a consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, 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 space are furnished for a consideration. The term “hotel” shall not be defined so as to include hospitals, sanitariums or nursing homes.
Monthly period.
The regular calendar month of the year.
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, and if the occupant’s use, possession, or right to use or possession extends for a period of less than thirty (30) days.
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 for at least thirty (30) consecutive days during the current calendar year or preceding year.
Person.
Any individual, company, corporation, or association owning, operating, managing or controlling any hotel.
Tax assessor and collector.
The tax assessor and collector for the city.
(Ordinance 870901, sec. 1, adopted 9/1/87)
(a) 
There is hereby levied a tax upon the cost of occupancy of any rooms or space furnished by any hotel when such cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to seven percent (7%) of the consideration paid by the occupant of such rooms, space, or facility to such hotel, exclusive of other occupancy taxes imposed by other governmental agencies.
(b) 
No tax shall be imposed hereunder upon a permanent resident.
(c) 
No tax shall be imposed hereunder upon a corporation or association organized and operated exclusively for religious, charitable, or educational purposes, where no part of the net earnings of said corporation or association inure to the benefit of any private shareholder or individual.
(Ordinance 870901, sec. 2, adopted 9/1/87)
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in section 20.05.002 hereof for the city.
(Ordinance 870901, sec. 3, adopted 9/1/87)
On or before the 20th day of each month, every person required in section 20.05.003 hereof to collect the tax imposed herein shall file a report with the tax assessor and collector 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 as the tax assessor and collector may reasonably require, which report shall be in writing. There shall also be furnished to the tax collector of the city, at the time of the payment of such tax, a copy of the tax report filed with the state comptroller in connection with the state hotel occupancy tax. Such persons shall pay the tax due on such occupancies at the time of filing of such report. The tax assessor and tax collector shall prepare a form that may be used to report the information required by this section.
(Ordinance 870901, sec. 4, adopted 9/1/87; Ordinance adopting Code)
The tax assessor and 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, 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, and a copy thereof shall be placed on file with the city secretary. The tax assessor and collector shall be permitted to have access to books and records during reasonable business hours as shall be necessary to enable the tax assessor and collector 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. If such access is refused, the tax assessor and collector shall have recourse to every remedy provided by law to secure access.
(Ordinance 870901, sec. 5, adopted 9/1/87)
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 tax assessor and collector the tax imposed herein, shall fail to collect such tax, file such report, or pay such tax, 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 be punished by fine not to exceed $200.00 and shall pay to the tax assessor and collector the tax due, together with a penalty of five percent (5%) of the tax due for each thirty (30) days that the same is not timely filed.
(Ordinance 870901, sec. 6, adopted 9/1/87)
(a) 
The proceeds of the hotel occupancy tax levied by this article may only be used to promote tourism and the convention and hotel industry, and such 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, including, but not limited to, civic center convention buildings, auditoriums, coliseums, civic theaters, museums, and parking areas or facilities for the parking or storage of motor vehicles or other conveyances located at or in the immediate vicinity of the convention center facilities;
(2) 
The furnishing of facilities, personnel and materials for the registration of convention delegates or registrants;
(3) 
General promotional and tourist advertising of the city and its vicinity and conducting a solicitation and operating program to attract conventions and visitors either by the city or through contracts with persons or organizations selected by the city;
(4) 
The encouragement, promotion, improvement, and application of the arts, including music (instrumental and vocal), dance, drama, folk art, creative writing, architecture, design and allied fields, painting, sculpture, photography, graphic and craft arts, motion pictures, television, radio, tape and sound recording, and the arts related to the presentation, performance, execution, and exhibition of these major art forms;
(5) 
Historical preservation and restoration projects or activities at or in the immediate vicinity of convention center facilities or historical preservation and restoration projects or activities located elsewhere in the city that would be frequented by tourists and visitors to the city.
(b) 
Revenues from the tax paid by an occupant of the sleeping room to the hotel may only be used for the purposes specified in subsections (a)(1) through (5) of this section. No more than one percent (1%) of the consideration paid by the occupant of the sleeping room to the hotel may be used for the purposes specified in subsection (a)(4) of this section.
(c) 
Revenue derived from the tax levied herein is to be expended solely in a manner directly enhancing and promoting tourism and the convention and hotel industry as set forth in subsection (b) of this section. Such revenue shall not be used for the general revenue purposes or general governmental operations of the city.
(Ordinance 870901, secs. 7–9, adopted 9/1/87)
The provisions of the article shall apply equally to hotels within the corporate limits of the city and to hotels in the extraterritorial jurisdiction (ETJ) of the city pursuant to state law, provided that the combined rate of state, county, and municipal hotel occupancy taxes in the ETJ shall not exceed fifteen percent (15%) of the price for a room in a hotel, as provided by Texas Tax Code section 351.0025.
(Ordinance 2013-35 adopted 12/17/13)