(a) 
There is hereby levied a tax upon the occupancy of any room or space furnished by any hotel or motel where such cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to seven percent (7%) of the consideration paid by the occupant of such room or space to such hotel or motel.
(b) 
No tax shall be imposed upon a permanent resident as hereinafter defined.
(2003 Code, sec. 11.301)
The following words, terms and phrases, for the purpose of this section, except where the context clearly indicates another meaning, are respectively defined as follows:
Consideration.
The cost of the room in such hotel and other facilities, as are defined above, only if the room is one ordinarily used for sleeping, and shall not include 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.
Any building or buildings in which a member or member(s) of the public may, for a consideration, obtain sleeping accommodations. The term “hotel” shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses or other buildings where rooms are furnished for a consideration. The term “hotel” shall not be defined so as to include hospitals, sanitariums or nursing homes.
Occupancy.
The use or possession, or the right to the use or possession, of any room in a hotel, if the room is one ordinarily used for sleeping and if the occupant’s use, possession or right to use or possess extends for a period of less than thirty (30) days.
Occupant.
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.
Permanent resident.
Any individual or group of individuals who has or shall have the right to occupancy of any room or rooms in a hotel or other facility as hereinabove defined for at least thirty (30) consecutive days during the calendar year or preceding year.
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 January, February and March; the second quarter being composed of the months of April, May and June; the third quarter being composed of the months of July, August and September; and the fourth quarter being composed of the months of October, November and December.
Tax collector.
The tax collector for the City of Forney, Texas.
(2003 Code, sec. 11.302)
The revenue derived from this occupancy tax shall be used for any or all of the purposes authorized by V.T.C.A., Tax Code, chapter 351, as amended.
(2003 Code, sec. 11.303)
Every person owning, operating, managing or controlling any hotel or motel or other facility, as defined hereinabove, within the city shall collect the tax imposed by this article for the city.
(2003 Code, sec. 11.304)
(a) 
On the last day of the month following each quarterly period, every person required in section 11.04.004 above to collect the tax imposed herein shall file a report with the tax collector of the city, showing the consideration paid for all room occupancies in the preceding quarter, the amount of tax collected on such occupancies and any other information as the tax collector may reasonably require. Such person shall deliver to the tax collector the tax due on such occupancies at the time of filing such report.
(b) 
At the end of each quarter, each hotel shall provide a copy of the quarterly report filed with the state comptroller to the city.
(2003 Code, sec. 11.305)
The tax collector shall adopt such procedures, rules and regulations as are reasonably necessary to effectively collect the tax levied herein and shall, upon request of any person owning, operating, managing or controlling any hotel or other facility as hereinabove defined, furnish a copy of such procedures, rules and regulations for the guidance of such person and to facilitate the collection of such tax as such collection is required herein. Such procedures, rules and regulations shall be in writing. The tax collector shall have access to books and records of all persons who are required to collect such tax by section 11.04.004 hereinabove during reasonable business hours as shall be necessary to enable the tax collector to determine the correctness of any report filed as required by section 11.04.005, and to determine the correctness of the amount due under the provisions of this article, or to determine whether or not a report should have been filed and the amount, if necessary, of taxes due.
(2003 Code, sec. 11.306)
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 to the tax collector the tax as imposed herein when said report or payment is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished by a fine. In addition, such person who fails to remit the tax or violates the reporting provisions imposed by this article within the time required shall forfeit an additional five percent (5%) of such tax; however, the penalty shall never be less than one dollar ($1.00). Delinquent taxes shall draw interest at the rate of six percent (6%) per annum, beginning from the date due. In addition, in order to enforce the payment of delinquent hotel/motel taxes, the city may bring suit to close down the delinquent hotel or motel until such delinquent taxes are paid in full.
(2003 Code, sec. 11.307)