The following words, terms and phrases, when used in this division,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
The accounting administrator of the city.
The cost of the room in such hotel 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 in which the public may, for a consideration,
obtain sleeping accommodations. The term shall include hotels, motels,
tourist homes, lodging houses, cabins, inns, rooming houses, trailer
houses, trailer motels, dormitories where bed space is rented, apartments
not occupied by permanent resident, short-term rentals, and all other
facilities where rooms or sleeping facilities or space are furnished
for consideration. The term “hotel” does not include a
residence or portion of a residence rented to a member of the resident’s
family, 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 possession
extends for a period of less than thirty (30) days.
Anyone 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 residence or residential structure, or portion thereof,
rented for a period of less than thirty (30) days. The term does not
include:
(Ordinance 2022-06-07 adopted 6/21/22)
There is hereby established and levied a tax upon the cost of
occupancy of any room ordinarily used for sleeping and furnished by
any hotel in the city or in the city’s extraterritorial jurisdiction.
Such tax is hereby levied at the rate of seven (7) percent of the
consideration paid to the hotel by the occupant of the room.
(Ordinance 2022-06-07 adopted 6/21/22)
The revenues derived from the hotel occupancy tax levied pursuant
to this division shall be expended only for the purposes authorized
by Texas Tax Code chapter 351, as it exists or may be amended, as
the city council may direct and authorize.
(Ordinance 2022-06-07 adopted 6/21/22)
The tax levied pursuant to this division upon hotel occupancy shall be collected by each hotel within the city or within the city’s extraterritorial jurisdiction upon collection by said hotel of the consideration paid by the occupant of the sleeping room. Such revenues shall be paid by the hotel to the city through its finance office by the fifteenth (15th) day of the month following each quarterly reporting period in which the tax is earned pursuant to section 1.04.097 of this division.
(Ordinance 2022-06-07 adopted 6/21/22; Ordinance 2022-07-01 adopted 7/5/22)
Every hotel within the city or within the city’s extraterritorial
jurisdiction shall keep and maintain an accurate record of the consideration
and the hotel occupancy tax paid by the occupant of each sleeping
room in the hotel, and any employee, agent, officer or representative
of the city shall be authorized to have access to the records maintained
hereunder at all reasonable times.
(Ordinance 2022-06-07 adopted 6/21/22)
The administrator shall have the power to make any rules and
regulations necessary to effectively collect the tax. The administrator
shall, upon giving reasonable notice, have access to all books and
records necessary to enable him to determine the correctness of any
report filed as required by this division and the amount of taxes
due under this division.
(Ordinance 2022-06-07 adopted 6/21/22)
(a)
By
the 15th day of the month following each quarter in which a tax is
earned, every person required by this division to collect the tax
shall file a report with the administrator showing:
(Ordinance 2022-06-07 adopted 6/21/22; Ordinance 2022-07-01 adopted 7/5/22)
(c)
In addition to any penalties imposed under subsection (b) of this section, a person failing to pay the tax to the administrator within the time required shall pay an additional ten (10) percent of the tax due as a penalty. An additional ten (10) percent of the tax due shall be paid thirty (30) days later if the tax is not paid. The penalty provided by this subsection may never be less than five dollars ($5.00). Delinquent taxes shall draw interest at the rate of ten (10) percent per year beginning thirty (30) days from the date the tax is due.
(Ordinance 2022-06-07 adopted 6/21/22)
Civil action for collections: In addition to any other remedies allowed by state law, the city attorney or other attorney acting for the city may bring suit against a person who is required to file a report required by section 1.04.097, collect the tax imposed by this division and/or pay the collections over to the city if such person has failed to file a tax report, collect the tax and/or pay the tax when due in order to collect the tax not paid, obtain the reports or to enjoin the person from operating a hotel in the municipality until the tax is paid and/or the report filed, as applicable. In addition to the amount of any tax owed under this chapter, the person is liable to the city for the city’s reasonable attorney’s fees and a penalty equal to fifteen (15) percent of the total amount of the tax owed, pursuant to Texas Tax Code sec. 351.004.
(Ordinance 2022-06-07 adopted 6/21/22)
