For the purpose of this division, the following definitions shall apply, unless the context clearly indicates or requires a different meaning:
City.
The collector of the occupancy tax for the city.
Consideration.
The cost of the room, space, or facility, but 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 the occupancy thereof by any other governmental agency.
ETJ.
Extraterritorial jurisdiction is the unincorporated area that is contiguous to the corporate boundaries of the municipality.
Hotel.
Any building or buildings 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, lodging houses, inns, rooming houses, mobile homes, trailer houses, trailer motels, dormitory space where bed space is rented to individuals or groups, apartments not occupied by permanent residents, as that term is hereinafter defined, and all other facilities where rooms or facilities or space are furnished for a consideration if one ordinary use of such room, facility or space is for sleeping. As defined herein, “hotel” shall not include hospitals, sanitariums or nursing homes.
Monthly.
The regular calendar months of the year.
Occupancy.
The use or possession, or the right to the use or possession, of any room, space or facility in a hotel for any purpose if one such ordinary use of such room, facility or space is for sleeping.
Occupant.
Anyone who, for a consideration, uses, possesses, or has the right to use or possess any such room, facility or space in a hotel under any lease, concession, permit, right of access, license, contract or agreement.
Permanent resident.
Any occupant who has occupied or has the vested right of occupancy of any such room or facility or space in a hotel for at least 30 consecutive days.
Person.
Any individual, company, corporation, or association owning, operating, managing or controlling any hotel.
(Ordinance 414 adopted 5/26/81; Ordinance 14-04 adopted 7/17/14; Ordinance 15-02 adopted 3/19/15; 1994 Code, sec. 113.01)
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 the rate of $2.00 or more per day, such tax to be equal to 7% of the consideration paid by the occupant of such room to such hotel, exclusive of other occupancy taxes imposed by other governmental agencies.
(Ordinance 414 adopted 5/26/81; Ordinance 14-04 adopted 7/17/14; Ordinance 15-02 adopted 3/19/15; 1994 Code, sec. 113.02)
(a) 
No tax shall be imposed hereunder upon a permanent resident as defined hereinabove.
(b) 
No tax shall be imposed hereunder upon a corporation or association organized and operated exclusively for religious, charitable or education purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual.
(Ordinance 414 adopted 5/26/81; Ordinance 14-04 adopted 7/17/14; Ordinance 15-02 adopted 3/19/15; 1994 Code, sec. 113.03)
Every person owning, operating, managing or controlling any hotel, to include owners of hotels in the city’s extraterritorial jurisdiction, shall collect the tax imposed by section 2.11.092 hereof for the city.
(Ordinance 414 adopted 5/26/81; Ordinance 14-04 adopted 7/17/14; Ordinance 15-02 adopted 3/19/15; 1994 Code, sec. 113.04)
(a) 
Quarterly report and payment.
On the last day of the month following the monthly period, every person required in section 2.11.094 hereof to collect the tax imposed herein shall file a report with the city showing the consideration paid for all room occupancies in the preceding month, the amount of the tax collected on such occupancies, and any other information the city may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing such report.
(b) 
Filing of reports to state comptroller.
There shall also be furnished to the city at the time of payment of said tax a copy of the monthly report filed with the state comptroller in connection with the state hotel occupancy tax.
(c) 
Administrative rules; access to records.
The city shall have the power to make such rules and regulations as are reasonable and necessary to effectively collect the tax levied hereby, 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.
(d) 
Violations; penalties.
If any person required by the provisions of this article to collect the tax imposed herein or make reports as required herein, and pay to the city the tax imposed herein, shall fail to collect such tax, file such report, or pay such tax, or if any such person shall file a false report, such person shall be deemed guilty of a misdemeanor and upon conviction be punished by a fine in accordance with the general penalty provided in section 1.01.009 of this code a day for any such offense, and, in addition to any criminal penalty, shall pay to the city the tax due, together with a penalty of 15% of the tax due for each 30 [days] that the same is not timely filed.
(Ordinance 414 adopted 5/26/81; Ordinance 14-04 adopted 7/17/14; Ordinance 15-02 adopted 3/19/15; 1994 Code, sec. 113.05; Ordinance adopting 2021 Code)