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:
Consideration.
The cost of the room in a 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.
Hotel.
A building in which members of the public obtain accommodations for a consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, roominghouse, or bed and breakfast, but does not include a hospital, sanitarium, or nursing home, a dormitory or housing facility owned or operated by an institution of higher education, or an oilfield portable unit.
Occupancy.
The use or possession, or the right to the use or possession, of any room in a hotel if the room is one which is ordinarily used for sleeping and if the occupant is other than a permanent resident.
Occupant.
Anyone who, for a consideration, uses, possesses, or has a right to use or possess any room in a hotel under any lease, concession, permit, right of access, license, contract or agreement, other than a permanent resident.
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 October, November, and December; the second quarter being the months of January, February, and March; the third quarter being the months of April, May, and June; and the fourth quarter being the months of July, August, and September.
(Ordinance 2015-0817-01 adopted 8/17/15)
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 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 2015-0817-01 adopted 8/17/15)
(a) 
A United States or a state government entity is exempt from, or is entitled to a refund for, hotel occupancy taxes as authorized by section 156.103, Texas Tax Code, as amended.
(b) 
A corporation or association that is organized and operated exclusively for a religious, charitable, or educational purpose, if no part of the net earnings of the corporation or association inure to the benefit of a private shareholder or individual, is exempt from the payment of hotel occupancy taxes.
(c) 
Permanent residents, defined as any occupant who has or shall have the right to occupancy of any room in a hotel for at least 30 consecutive days during the current calendar year or preceding year, are exempt from the payment of hotel occupancy taxes.
(d) 
The right to use or possess a room in a hotel is exempt from taxation under this article if the person required to collect the tax receives, in good faith from a guest, an exemption certificate stating qualification for an exemption under subsection (a) or (b). The exemption must be supported by the documentation required under rules adopted by the state comptroller and the town.
(Ordinance 2015-0817-01 adopted 8/17/15)
(a) 
Every person owning, operating, managing or controlling any hotel shall collect the tax levied by this article for the town.
(b) 
The hotel operator shall be entitled to one percent of the hotel occupancy tax revenues collected as reimbursement for the operator’s administrative costs for collecting the tax. However, as provided in this article, this reimbursement may be forfeited at the discretion of the town if the hotel operator fails to timely pay over the tax, or timely file a report as required by the town, or file a false report with the town.
(Ordinance 2015-0817-01 adopted 8/17/15)
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 town showing the price paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies in the preceding quarter, the amount of the tax collected on such occupancies, and any other information the town 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 town. The town is authorized to do all such things necessary or convenient to carry out the terms of this article. The town shall have the authority to request and receive within a reasonable time documentation of information contained in the report to the town by the hotel.
(Ordinance 2015-0817-01 adopted 8/17/15)
The town shall have the authority 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 the town 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 2015-0817-01 adopted 8/17/15)
(a) 
The revenue derived from any hotel occupancy tax imposed and levied by this article may be used only to promote tourism and the convention and hotel industry, and that use is limited to the following:
(1) 
The acquisition of sites for and the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of convention center facilities;
(2) 
Advertising and conducting solicitations and promotional programs to attract tourist and convention delegates or registrants to the town or its vicinity;
(3) 
The encouragement, promotion, improvement, and application of the arts, including instrumental and vocal music, dance, drama, folk art, creative writing, architecture, design and allied fields, painting, sculpture, photography, graphic and craft arts, motion pictures, radio, television, tape and sound recording, and other arts related to the presentation, performance, execution, and exhibition of these major art forms; and
(4) 
Historical restoration and preservation projects or activities or advertising and conducting solicitations and promotional programs to encourage tourists and convention delegates to visit preserved historic sites or museums:
(A) 
Which are at or in the immediate vicinity of convention center facilities; or
(B) 
Which are located elsewhere in the town or its vicinity that would be frequented by tourists, convention delegates, or other visitors to the town; and
(5) 
Such uses and purposes as may be authorized by law.
(b) 
Revenue derived from the hotel occupancy tax shall be expended only in a manner which directly enhances and promotes tourism and the convention and hotel industry as hereinbefore delineated. Such revenue shall not be used for general revenue purposes or general governmental operations of the town.
(Ordinance 2015-0817-01 adopted 8/17/15)
(a) 
If any person shall fail to file a report as required in this article or shall file a false report or shall fail to pay to the town the tax imposed in this article when such report or payment is due, he shall pay an amount equal to five percent of the amount due as penalty, and after the first 30 days, shall pay an additional five percent. However, such penalty shall never be less than $1.00. Delinquent taxes shall draw interest at the rate of ten percent per annum beginning 60 days from the due date.
(b) 
Any person violating any of the provisions of this article, including hotel operators who fail to collect the tax, fail to file a return, file a false return, or who are delinquent in their tax payments, shall be guilty of a misdemeanor and shall, upon conviction, be fined in any sum not to exceed $500.00, and each 24 hours of any such violation shall constitute a separate offense.
(c) 
In a prosecution for a violation of any of the foregoing provisions, no proof or allegation of intent shall be required, it being the intent of the town council to make such offenses strict liability offenses.
(d) 
The town is further authorized to take any of the following actions against any person required to collect the tax imposed hereby and pay the collection over to the town and who has failed to file a report, or filed a false report, or failed to pay the tax when due:
(1) 
Require the forfeiture of any revenue the town allowed the hotel operator to retain for its cost of collecting the tax;
(2) 
Bring suit against the hotel or operator for noncompliance; and/or
(3) 
Bring suit against the hotel or operator seeking any other remedies provided under state law.
(e) 
The foregoing remedies are not exclusive, each being cumulative.
(Ordinance 2015-0817-01 adopted 8/17/15)