The following words, terms and phrases are, for the purposes of this article, except where the context clearly indicates a different meaning, defined as follows:
Consideration.
The cost of the room in such hotel 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, and shall not include any tax assessed for occupancy thereof by any other governmental agency.
Finance director.
The finance director of the city.
Hotel.
Any building or buildings 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, or other buildings where rooms are furnished for a consideration, but “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.
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 occupant who has or shall have the right to use, possess, or occupy any room ordinarily used for sleeping in a hotel for at least thirty (30) consecutive days.
Person.
Any individual, company, corporation, or association owning, operating, managing or controlling any hotel.
Quarterly period.
A regular quarterly period corresponding to that period which tax reports are filed with the state comptroller.
(1977 Code, sec. 5-11; 2004 Code, sec. 11.201)
(a) 
There is hereby levied a tax upon the cost of occupancy of any sleeping room furnished by any hotel where the 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 the sleeping room to the hotel, exclusive of other occupancy taxes imposed by other governmental agencies.
(b) 
No tax shall be imposed hereunder upon a permanent resident.
(c) 
No tax shall be imposed hereunder upon a corporation or association organized and operated exclusively for religious, charitable or educational purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual.
(d) 
Requests for reimbursement of the hotel occupancy tax from a qualified religious or charitable corporation or association as described herein, must be received by the city by September 30th of the same fiscal year in which the hotel stay occurred; provided, however, that if the hotel stay occurred in the month of September of any year, then the reimbursement request must be received by the city by the end of the next calendar quarter. No reimbursement for hotel occupancy tax will be made for any request received after the time frames enumerated herein.
(1977 Code, sec. 5-12; Ordinance 456 adopted 7/16/90; 2004 Code, sec. 11.202; Ordinance 727 adopted 1/18/21)
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in section 11.04.002 hereof for the city, and may deduct and withhold from their payment to the city, as reimbursement for the cost of collecting the tax, an amount equal to one percent (1%) of the amount of tax collected and required to be reported to the city.
(1977 Code, sec. 5-13; 2004 Code, sec. 11.203)
(a) 
On the last day of the month following each quarter, every person required in section 11.04.003 hereof to collect the tax imposed herein shall file a report with the city finance director showing the consideration paid for all sleeping room occupancies in the preceding quarter, the amount of tax collected on such occupancies, and any other information as the finance director may reasonably require. Such person shall pay 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 report(s) filed with the state comptroller to the city.
(1977 Code, sec. 5-14; Ordinance adopting 2004 Code; 2004 Code, sec. 11.204; Ordinance adopting 2016 Code)
The finance director 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/her to determine the correctness of any report filed as required by this article and the amount of taxes due under provisions of this article.
(1977 Code, sec. 5-15; 2004 Code, sec. 11.205)
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 finance director 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 shall be punished by a fine in accordance with the general penalty provision set forth in section 1.01.009 of this code and shall pay to the finance director the tax due, together with a penalty of five percent (5%) of the tax due for each thirty (30) days that the same is not timely filed.
(1977 Code, sec. 5-16; 2004 Code, sec. 11.206)
The revenue derived from any occupancy tax authorized by this article may be used only to promote tourism and the convention and hotel industry, and that use is limited to those permitted uses enumerated in Texas Tax Code section 351.101 as it now exists, or as it may be amended at any time.
(1977 Code, sec. 5-17; 2004 Code, sec. 11.207; Ordinance 727 adopted 1/18/21)
The city agrees to pay to the chamber thirty-five percent (35%) of the quarterly collections of the tax for the purposes of general promotion and tourist advertising of the city and its vicinity, as well as conducting a solicitation and operating program to attract conventions and visitors to the city.
(1977 Code, sec. 5-18; 2004 Code, sec. 11.208; Ordinance 757 adopted 10/16/2023)
In order to carry out the above declared purposes and to provide means for the proper, efficient and economical expenditure of the aforementioned funds, that contract which is incorporated herein for all purposes is hereby authorized and approved.
(1977 Code, sec. 5-19; 2004 Code, sec. 11.209)
The city agrees to pay to the museum twenty-five percent (25%) of the quarterly collections of the tax for the purposes of general promotional and tourist advertising of the city and its vicinity to attract visitors to the community.
(1977 Code, sec. 5-20; 2004 Code, sec. 11.210)
In order to carry out the above declared purposes and to provide means for the proper, efficient and economical expenditure of the aforementioned funds, that contract which is incorporated herein for all purposes is hereby authorized and approved.
(1977 Code, sec. 5-21; 2004 Code, sec. 11.211)