The following words, terms or phrases are, for the purpose of
this article, defined as follows:
The city manager of the city or his designated agent.
The cost of the room, sleeping space, bed or dormitory space,
or other facility in a 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 or space for occupancy and shall
not include any tax assessed for occupancy thereof by any other governmental
agency.
Any building or buildings, trailer, railroad Pullman not
being utilized for the transportation of travelers or any other facility
in which the public may, for a consideration, obtain sleeping accommodation.
The term shall include hotels, motels, tourist homes, houses or courts,
lodginghouses, inns, roominghouses, trailer houses, trailer motels,
railroad Pullman cars parked on a siding or other area and used for
sleeping accommodations not involving the transportation of travelers,
dormitory space where bed space is rented to individuals or groups,
apartments, and all other facilities where rooms or sleeping facilities
or space is furnished for a consideration, but “hotel”
shall not be defined so as to include hospitals, sanitariums, convalescent
or nursing homes.
The use of possession or the right to the use or possession
of any room, space or sleeping facility in a hotel for any purpose.
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, 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 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 529 adopted 2/9/99; Ordinance 1239-2019, sec. 56, adopted 8/13/19)
(a)
There is hereby levied a tax upon the cost of occupancy in 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 as authorized by section
351.002 of the Texas Tax Code.
(b)
Such tax shall 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 occupancy taxes imposed by other government agencies.
(Ordinance 529 adopted 2/9/99)
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in section 11.06.002 hereof for the city.
(Ordinance 529 adopted 2/9/99)
On or before the last day of the month following each quarterly period, every person required in section 11.06.003 hereof to collect the tax imposed herein shall file a report with the city manager or his designated agent showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies, and any other information the city manager or his designated agent may reasonably require. At the end of each quarter, each hotel shall provide a copy of the quarterly report filed with the state comptroller to the city. Such person shall pay the tax due on such occupancies at the time of filing such report.
(Ordinance 1239-2019, sec. 57, adopted 8/13/19)
After the city manager gives reasonable notice to a person controlling
or managing a hotel, that the city manager intends to inspect the
books or records of the hotel, the person shall give access to the
city manager’s designated representative to the hotel’s
books or records necessary for the mayor [city manager] to determine
the correctness of a report filed under this article or the amount
of taxes due under this article.
(Ordinance 1239-2019, sec. 58, adopted 8/13/19)
The city manager or his designated agent shall have the power
to make such rules and regulations as are necessary to effectively
collect the tax levied herein and shall, upon reasonable notice, have
access to books and records necessary to enable him to determine the
correctness of any report filed by this article and the amount of
taxes due under the provisions thereof.
(Ordinance 1239-2019, sec. 59, adopted 8/13/19)
If any person shall fail to collect the tax imposed herein;
or shall fail to file a report as required herein; or shall fail to
pay the tax assessor-collector the tax as imposed herein when said
report for payment is due, or shall file a false report, then the
city may invoke the provisions of V.T.C.S. 1269j-4.1(3)g. In addition
such person who fails to remit the tax imposed by this article within
the time required shall forfeit five (5) percent of such tax; provided,
however, that the penalty shall never be less than one dollar ($1.00).
Delinquent taxes and accrued penalties shall draw interest at the
rate of ten (10) percent per annum, beginning sixty (60) days from
the date due.
(Ordinance 529 adopted 2/9/99)
