This article will be known and may be cited as the “Hotel Occupancy Tax Ordinance.”
(Ordinance 570, sec. II(A), adopted 11/9/10)
Under the authorization provided by the V.T.C.A., Tax Code ch. 351, the city levies the following hotel occupancy tax.
(Ordinance 570, sec. II(B), adopted 11/9/10)
For purposes of this article, and in accordance with V.T.C.A., Tax Code ch. 351, the terms used will have the meanings set forth below. Words that are not defined will have their ordinarily accepted meanings unless defined elsewhere in this Code.
means the price of a room that is ordinarily used for sleeping in a hotel, but does not include the cost of food served by the hotel or the cost of personal services performed by the hotel except those services related to cleaning and readying the room for use or possession.
means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn or roominghouse, short-term rental as that term is defined in this Code of Ordinances, and bed and breakfast, but does not include a hospital, sanitarium or nursing home.
means the use or possession or the right to use or possession of a room or space for less than 30 consecutive days in a hotel costing $2.00 or more each day.
means anyone who, for a 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.
means any occupant who has or shall have the right of occupancy to any sleeping room in a hotel for at least 30 consecutive days during the calendar year or preceding year.
means any individual, company, corporation, or association owning, operating, managing, or controlling any hotel.
means 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 570, sec. II(C), adopted 11/9/10; Ordinance 886 adopted 12/9/2025)
(a)
There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel where such cost of occupancy is at a rate of $2 or more per day, such tax to be equal to 7% of the consideration paid by the occupant of such room for such hotel, exclusive of other occupancy taxes imposed by other government agencies.
(b)
This article does not impose a tax on:
(c)
Except as otherwise provided in Texas Tax Code sec. 156.103, the state, or an agency, institution, board, or commission of the state, other than an institution of higher education, as that term is defined by Texas, Education Code Section 61.003, shall pay the tax imposed by this article and is entitled to a refund of the amount of tax paid.
(d)
A person entitled to a refund of tax paid under this section shall make an application for a refund according to the rules prescribed by the city in the form prescribed by the city.
(Ordinance 570, sec. II(D), adopted 11/9/10; Ordinance 886 adopted 12/9/2025)
(a)
A person who owns, operates, manages, or controls a hotel or collects payment for the use or possession or for the right to the use or possession of a hotel room within the corporate limits of the city shall collect the tax levied by this article for the city.
(b)
A person who collects the tax shall deposit the tax proceeds into in a separate account and may not use the tax proceeds for any purpose other than payment to the city.
(c)
The use of any agent or booking service shall not relieve any person from responsibility for collection or payment of the tax.
(Ordinance 570, sec. II(E), adopted 11/9/10; Ordinance 886 adopted 12/9/2025)
(a)
A quarterly period under this section is based on the calendar year, with the first quarter beginning on January 1 and ending on March 31.
(b)
On or before the last day of the month following each quarterly period, a person required to collect the tax imposed under this article shall:
(1)
File a written report with the city for that quarterly period;
(2)
Furnish to the city all monthly reports for the relevant quarter, filed with the state comptroller pursuant to the State of Texas hotel occupancy tax;
(3)
Pay the tax due for the quarter at the time of filing such report; and
(4)
Every hotel required in § 34-49 of this ordinance to collect the tax imposed by this article may deduct and withhold from the payment to the city, as reimbursement for the cost of collecting the tax, an amount not to exceed 1% of the amount of tax collected and required to be reported to the city.
(e)
The city may request, and a person required to collect the tax shall provide within a reasonable time, additional documentation verifying the information contained in the report to the city.
(Ordinance 570, sec. II(F), adopted 11/9/10; Ordinance 886 adopted 12/9/2025)
(a)
If a hotel owner sells a hotel, the purchaser or his assignee shall withhold an amount of the purchase price sufficient to pay the amount of tax due until the seller provides:
(b)
A purchaser of a hotel who fails to withhold the amount of the purchase price as required by this section is liable for the unpaid tax required to be withheld to the extent of the value of the purchase price.
(c)
The purchaser of a hotel may file a written request with the city for the issuance of a certificate stating that no tax is due or for a statement of the amount required to be paid before a certificate may be issued. The city shall issue the certificate or statement not later than the 60th day after the date that the city receives the request.
(Ordinance 570, sec. II(G), adopted 11/9/10)
The city shall have the power to assess and collect the tax levied hereby, and shall, upon reasonable notice, have access to books and records of any hotel subject to the tax that are necessary to enable the city to determine the correctness of any report filed as required by this article as well as the amount of taxes due under the provisions of this article. The city shall, additionally and specifically, have the authority to perform spot checks for inspection and examination of a hotel property pursuant to this article.
(Ordinance 570, sec. II(H), adopted 11/9/10; Ordinance 886 adopted 12/9/2025)
(a)
A person commits an offense if the person violates or fails to perform an act required by this article, or files a report containing false information. Each instance of a violation of this article is a separate offense, and each day that a person remains in violation constitutes a separate offense.
(Ordinance 570, sec. II(I), adopted 11/9/10; Ordinance 619, sec. II(L), adopted 9/10/13)
(b)
A person who fails to pay any amount of the tax and penalty due under subsection (a) of this section on or before the 60th day after the tax is due shall pay an additional 5% penalty on the unpaid tax. A delinquency penalty shall not be less than $1.00.
(c)
Beginning on the 61st day after the due date, delinquent taxes shall draw interest at a rate of 10% per annum.
(Ordinance 570, sec. II(J), adopted 11/9/10; Ordinance 886 adopted 12/9/2025)
The city may take the following actions against a person who has failed to file a required report, failed to collect the tax imposed, failed to pay the taxes over to the city when due, or filed a false report:
(1)
Any person found to be violating this Ordinance is guilty of a misdemeanor and, upon conviction, is subject to a fine as provided by § 1-10 of the city's Code of Ordinances, and each 24 hours of any violation shall constitute a separate offense.
(2)
Any person found to be violating this Ordinance shall pay to the city the tax due, together with a penalty of 5% of the tax due and shall forfeit the reimbursement cost for the collection of the tax described in § 34-51 of this Ordinance.
(3)
Additionally, such person found to be violating this Ordinance shall pay to the city reasonable attorney's fees and expenses of collection, which fees shall be collectable and enforceable in the same manner as the tax and penalties imposed by this Ordinance.
(4)
Any penalties, fines, or attorneys' fees and expenses of collection described herein are general revenue of the city and not subject to the restrictions of state law applicable to hotel occupancy taxes.
(5)
The city may pursue any other remedy provided under state law.
(Ordinance 570, sec. II(K), adopted 11/9/10; Ordinance 886 adopted 12/9/2025)
Pursuant to section 321.210 of the Texas Tax Code, the city repeals the exemption of telecommunications services from the city’s sales and use tax.
(Ordinance 498 adopted 10/4/07)