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, 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.
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.
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 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.
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 or sleeping space or facility in a hotel for
at least thirty (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 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)
