The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
Consideration.
The cost of a room in a hotel, and does not include:
(1)
The cost of any food served, or personal services rendered to
the occupant not related to cleaning and readying the room or space
for occupancy; or
(2)
Any tax assessed by any other governmental agency for occupancy
of the room.
Hotel.
(1)
The term “hotel” means a building in which members
of the public obtain sleeping accommodation for consideration. The
term includes a hotel, motel, tourist home, tourist house, tourist
court, lodging house, inn, roominghouse, or bed and breakfast, or
short-term rental.
(2)
The term “hotel” does not include:
(A)
A hospital, sanitarium, or nursing home;
(B)
A dormitory or other housing facility owned or leased and operated
by an institution of higher education or a private or independent
institution of higher education, as those terms are defined by V.T.C.A.,
Education Code, section 61.003, that is used by the institution for
the purpose of providing sleeping accommodations for persons engaged
in an educational program or activity at the institution; or
(3)
An oilfield portable unit, as defined by V.T.C.A., Tax Code,
section 152.001.
Occupancy.
The use or possession, or the right to the use or possession,
of any room in a hotel.
Occupant.
Any person who, for a consideration, uses, possesses, or
has a right to use or possess any room in a hotel under any lease,
concession, permit, right of access, license, contract, or agreement,
and who is not a permanent resident.
Permanent resident.
A person who has the right to use or possess a room in a
hotel for at least thirty (30) consecutive days, so long as there
is no interruption of payment for the period.
Short-term rental.
The rental of all or part of a residential property to a
person who is not a permanent resident.
Tax.
The hotel occupancy tax levied in this article pursuant to
V.T.C.A., Tax Code, chapter 351.
Tourist.
An individual who travels from the individual’s residence
to a different municipality, county, state, or country for pleasure,
recreation, education, or culture.
(Ordinance 2022-04 adopted 2/17/22)
(a) There is hereby levied a tax upon the occupant of any room that:
(1) Is in a hotel within the city or its extraterritorial jurisdiction;
(2) Is ordinarily used for sleeping; and
(3) The cost of occupancy of which is $2.00 or more each day.
(b) The tax is equal to seven percent (7%) of the consideration paid
by the occupant of the room to the hotel.
(Ordinance 2022-04 adopted 2/17/22)
(a) All persons, organizations, and entities, specified in V.T.C.A.,
Tax Code, section 351.006, are exempt from the payment of the tax
imposed under this article.
(b) Any person, organization, or entity entitled to receive a refund
of tax paid under this article may file a refund claim as provided
in V.T.C.A., Tax Code, section 156.154.
(c) A person described in V.T.C.A., Tax Code, section 156.103(c) shall
pay the tax imposed by this article, but the state governmental entity
with whom the person is associated is entitled to a refund of the
tax paid.
(d) To receive a refund of tax paid under this article, the governmental
entity entitled to the refund must file a refund claim with the city
administrator on a form prescribed by the state comptroller and provided
by the city administrator. A governmental entity may file a refund
claim with the city administrator only for each calendar quarter for
all reimbursements accrued during that quarter.
(Ordinance 2022-04 adopted 2/17/22)
Every person owning, operating, managing, or controlling any
hotel shall collect the tax for the city and report and pay the tax
to the city in accordance with all requirements and procedures set
forth in this article.
(Ordinance 2022-04 adopted 2/17/22)
(a) On the 15th day of the month following each month in which a tax
is earned, every person required by this article to collect the tax
shall file a report with the city administrator showing:
(1) The consideration paid for all occupancies in the preceding month;
(2) The amount of the tax collected on the occupancies; and
(3) Any other information the city administrator may reasonably require.
(b) Every person required by this article to collect the tax shall pay the tax due on all occupancies in the preceding month to the city administrator at the time of filing the report required under subsection
(a) of this section.
(c) Every person collecting a tax under this article may deduct a one
percent (1%) collection fee from the gross amount of tax collected
on all occupancies in the preceding month if the tax is paid to and
received by the city administrator no later than the 15th day of the
month following the month in which the tax is required to be collected.
If the 15th day falls on a weekend or holiday, the city administrator
must receive the tax by the next business day. If the tax is paid
by mail, the date of receipt by the city administrator is the date
postmarked by the U.S. Postal Service.
(d) Each remittance of a tax required by this article must contain the
following statement and representation signed by the person required
by this article to collect the tax:
The tax remitted and paid to the City of Dalworthington Gardens with this report was collected pursuant to the requirements of Article 11.04, Code of Ordinances, City of Dalworthington Gardens, Texas, as amended.
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(e) The city administrator shall maintain a record that accurately identifies
the receipt and expenditure of all revenue derived from the tax imposed
by this article.
(Ordinance 2022-04 adopted 2/17/22)
(a) If a person liable for the payment of a tax under this article is
the owner of the hotel and sells the hotel, the successor to the seller
or the seller’s assignee shall withhold an amount of the purchase
price sufficient to pay the tax due until the seller provides a receipt
from the city administrator showing that the amount has been paid
or a certificate stating that no tax is due.
(b) The purchaser of a hotel who fails to withhold an amount of the purchase
price as required by this section is liable for the amount required
to be withheld to the extent of the value of the purchase price.
(c) The purchaser of a hotel may request that the city administrator
issue a certificate stating that no tax is due or issue a statement
of the amount required to be paid before a certificate may be issued.
The city administrator shall issue a certificate or statement not
later than sixty (60) days after receiving the request.
(d) If the city administrator fails to issue the certificate or statement within the period provided by subsection
(c) of this section, the purchaser is released from the obligation to withhold the purchase price or pay the amount due.
(Ordinance 2022-04 adopted 2/17/22)
The city administrator is authorized to make any rules and regulations
necessary to effectively collect the tax. The city administrator shall,
upon giving reasonable notice, have access to all books and records
necessary to enable the city administrator to determine the correctness
of any report filed as required by this article and the amount of
taxes due under this article.
(Ordinance 2022-04 adopted 2/17/22)
(a) The revenue derived from any hotel occupancy tax imposed and levied
by this article may be 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 or visitor information centers, or both;
(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 to the
city or its vicinity;
(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 relating to the
presentation, performance, execution, and exhibition of these major
art forms;
(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
historic sites or museums:
(A) At or in the immediate vicinity of convention center facilities or
visitor information centers; or
(B) Located elsewhere in the city or its vicinity that would be frequented
by tourists and convention delegates.
(6) Signage directing the public to sights and attractions that are visited
frequently by hotel guests in the municipality;
(b) Revenue from any hotel occupancy tax imposed and levied by this article
may not be used for the general revenue purposes for general governmental
operations of the city.
(c) Allocations of the hotel occupancy tax revenue by the city for the purposes set out by subsection
(a) above, must comply with the provisions of V.T.C.A., Tax Code, section 351.101.
(Ordinance 2022-04 adopted 2/17/22)
(a) A person commits an offense if the person:
(1) Fails to collect the tax imposed by this article;
(2) Fails to file a report as required by this article;
(3) Fails to pay the city administrator the tax when payment is due;
(5) Fails to comply with section 11.02 [section
11.04.006] when purchasing a hotel.
(b) An offense committed under subsection
(a) of this section is punishable by a fine not to exceed five hundred dollars ($500.00).
(c) In addition to any criminal penalties imposed under subsection
(b) of this section, a person owing delinquent taxes for at least one complete municipal fiscal quarter shall pay an amount equal to fifteen percent (15%) of the tax due as a penalty. The rate of interest to be charged on delinquent taxes is the prime rate plus one percent, as published in The Wall Street Journal on the first day of each calendar year that is not a Saturday, Sunday, or legal holiday, and such interest shall accrue from the first day after the date due until the tax is paid to the city administrator, pursuant to section 351.0042 of the Texas Tax Code.
(d) In addition, the city is authorized to file legal proceedings against
the hotel for noncompliance seeking any other remedies provided by
state law.
(e) In addition to the amount of any tax owed, a person is liable to
the city for all reasonable attorney’s fees incurred by the
city in enforcing this article against the person and in collecting
any tax owed by the person under this article.
(Ordinance 2022-04 adopted 2/17/22; Ordinance
2023-06 adopted 3/20/2023)