There is hereby levied a tax of seven percent (7%) of the price
paid for a room in a hotel on every person who, under a lease, concession,
permit, right of access, license, contract, or agreement, pays for
the use or possession or for the right to the ordinary use or possession
of a room that is in a hotel, costs $2.00 or more each day, and is
ordinarily used for sleeping. 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 those services
related to the cleaning and readying of the room for possession.
(Ordinance 2008-0881, sec. 1, adopted 12/15/08)
The cost of the room in such hotel only if the room is ordinarily
used for sleeping, and not including 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 or buildings in which the public may, for a
consideration, obtain sleeping accommodations, including hotels, motels,
bed & breakfasts, tourist homes, houses or courts, lodging houses,
inns, rooming houses, or other buildings where rooms are furnished
for a consideration, but not including hospitals, sanitariums or nursing
homes.
The use or possession, or the right to the use or possession,
of any room or rooms in a hotel if the room is one which is ordinarily
used for sleeping and if the occupant is other than a permanent resident
as hereinafter defined.
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,
other than a permanent resident as hereinafter defined.
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 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.
The finance director of the city.
(Ordinance 2008-0881, sec. 1, adopted 12/15/08)
Every person owning, operating, managing, or controlling any
hotel shall collect the tax levied by this article for the city.
(Ordinance 2008-0881, sec. 1, adopted 12/15/08)
On the last day of the month following each quarterly period,
every person required to collect the tax imposed hereby, shall file
a report with the assessor-collector of taxes showing the total for
all room occupancies in the preceding quarter, and any other information
the assessor-collector may reasonably require. Such person shall pay
the tax due on such occupancies at the time of filing such report.
The report shall be in a form prescribed by the assessor-collector.
(Ordinance 2008-0881, sec. 1, adopted 12/15/08)
The assessor-collector is hereby authorized and directed to
do all such things necessary or convenient to carry out the terms
of this article. The assessor-collector shall have the authority to
request and receive within reasonable time documentation for information
contained in the report to the city by the hotel. The assessor-collector
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. The city attorney is hereby authorized to bring suit
against any person required to collect the tax imposed hereby and
required to pay the collection over to the city and who has failed
to file a report, or filed a false report, or failed to pay the tax
when due. Such suit may seek to collect such tax not paid or to enjoin
such person from operating a hotel in the city until the tax is paid
or the report is filed or both, as applicable and as provided in the
injunction.
(Ordinance 2008-0881, sec. 1, adopted 12/15/08)
If any person shall fail to file a report as required herein
or shall file a false report or shall fail to pay to the tax assessor-collector
the tax as imposed herein when said report or payment is due, they
shall owe a penalty of five percent (5%) of the tax amount due. After
the first thirty 30 days, they shall owe an additional five percent
(5%) of such tax. However, such total penalty shall never be less
than one hundred dollars ($100.00). Delinquent taxes shall draw interest
at the rate of ten percent (10%) per annum beginning sixty (60) days
from the due date.
(Ordinance 2008-0881, sec. 1, adopted 12/15/08)
All revenue received from any occupancy tax authorized under
this article shall be used only for those purposes authorized by chapter
351, Texas Tax Code, Vernon’s Revised Civil Statutes. The city
council shall review and approve distribution of the funds.
(Ordinance 2008-0881, sec. 1, adopted 12/15/08)
Organizations or individuals requesting funding for projects
under this article shall present their annual budgets during October
of each year for review by the city council. Budgets must specify
in detail how the funds will be expended and projects or activities
authorized with this article. The mayor of the city is hereby authorized
to disperse funds and amounts approved by the council to those organizations
and/or individuals meeting the criteria of this article.
(Ordinance 2008-0881, sec. 1, adopted 12/15/08)
Any person violating any of the provisions of this article,
including hotel operators who fail to file a return thirty (30) days
after a reminder notice is given, fail to collect the tax, file a
false return, or who are delinquent in their tax payment, shall be
charged with a misdemeanor and shall, upon conviction, be fined in
any sum not to exceed five hundred dollars ($500.00), and each twenty-four
(24) hours of any such violation shall constitute a separate offense.
(Ordinance 2008-0881, sec. 1, adopted 12/15/08)
(a)
The city attorney is hereby authorized to bring suit against any
person required to collect the tax imposed hereby and required to
pay the collection over to the city and who has failed to file a report,
or filed a false report, or failed to pay the tax when due. Such suit
may seek to collect such tax not paid or to enjoin such person from
operating a hotel in the city until the tax is paid or the report
is filed or both, as applicable and as provided in the injunction.
(b)
The city is hereby authorized to take the following actions against
any person required to collect the tax imposed hereby and pay the
collection over to the city and who has failed to file a report, or
filed a false report, or failed to pay the tax when due:
(Ordinance 2008-0881, sec. 1, adopted 12/15/08)
Exceptions are as follow:
(1)
No tax shall be imposed upon a permanent resident;
(2)
No tax shall be imposed for federal or state employees traveling
on official business;
(3)
No tax shall be imposed for diplomatic personnel who present a tax
exemption card issued by the United States Department of State; and
(4)
No tax shall be imposed for federal or state military personnel.
(Ordinance 2008-0881, sec. 1, adopted 12/15/08)
