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:
Hotel.
Any building or buildings, trailer or other facility in which the public may, for a consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, houses or courts, lodginghouses, inns, roominghouses, trailer houses or other buildings where rooms are furnished for a consideration, but “hotel” shall not be defined so as to include hospitals, sanitariums or nursing homes.
Occupancy.
The use or possession, or the right to the use or possession, of any room or rooms in a hotel for any purposes.
Occupant.
Anyone who, for a consideration, uses, possesses or has a right to use or possess any room or rooms 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 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.
Quarterly Period.
The regular calendar quarters of the year, the first quarter being composed of the months of January, February and March, the second quarter being the months of April, May and June, the third quarter being the months of July, August and September and the fourth quarter being the months of October, November and December.
(Ordinance adopting Code)
(a) 
There is hereby levied a tax upon the occupant of any room or space furnished by any hotel where such cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to seven (7) percent of the consideration paid by the occupant of such room, space or facility to such hotel exclusive of other occupation taxes imposed by other governmental units effective as of January 1, 1984.
(b) 
The price of a room in a hotel does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession.
(c) 
The tax does not apply to a person who has the right to use or possess a room in a hotel for thirty (30) or more days.
(d) 
No tax shall be imposed hereunder upon a corporation or association organized and operated exclusively for religious, charitable or educational purposes, in which no part of the net earnings inures to the benefit of any private shareholder or individual.
(Ordinance adopting Code)
Every person owning, operating, managing or controlling any motel or hotel within the city shall collect the tax imposed in this article for the city.
(Ordinance adopting Code)
(a) 
On the last day of the month following each quarterly period, every person required in Section 11.303 to collect the tax imposed in this article shall file a report with the tax assessor-collector 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 assessor-collector may reasonably require.
(b) 
Every person required by Section 11.303 to collect the tax imposed in this article shall pay the amount of tax collected from occupants during the period of the report at the time of filing the report, as provided by subsection (a) above.
(c) 
At the end of each quarter, each hotel shall provide a copy of the quarterly report filed with the state comptroller to the city.
(Ordinance adopting Code)
The city tax assessor-collector shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied in this article, and shall upon reasonable notice have access to books and records necessary to enable him to determine the correctness of any report filed as required by this article and the amount of taxes due under the provisions of this article.
(Ordinance adopting Code)
The mayor is hereby authorized to enter into a contract with an agency outside of the city government to administer the funds made available under this article for the purpose of expending the funds pursuant to the purpose for which intended.
(Ordinance adopting Code)
Any person who fails to remit the tax or violates the reporting provisions imposed by this article within the time required shall forfeit an additional five (5) percent of such tax. Additionally, taxes not paid within the time required by this article shall be considered delinquent, and such delinquent taxes shall draw interest at the rate of six (6) percent per annum if they remain unpaid thirty (30) days after the date due.
(Ordinance adopting Code)