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
means the cost of the room, sleeping space, bed or dormitory space or other facility in a hotel, and shall not include the cost of any food served or personal services rendered to the occupant not related to cleaning and readying such room for occupancy and shall not include any tax assessed for occupancy therefor by any other governmental agency.
Hotel
shall have the meaning ascribed to it in V.T.C.A., Tax Code section 156.001(a).
Occupancy
means the use or possession or the right to the use or possession of any room, space or sleeping facility in a hotel for any purpose.
Occupant
means anyone who, for a consideration, uses, possesses, or has a right to use or possess any room or sleeping space or facility in a hotel under any lease, concession, permit, right of access, license, contract, or agreement.
Permanent resident
means any occupant who has or shall have the right to occupancy of any room or sleeping space or facility in a hotel for at least 30 consecutive days during the current calendar year or preceding year.
Person
means any individual, company, corporation, or association owning, operating, managing or controlling any hotel.
Quarterly period
means the three-month periods ending March 31, June 30, September 30, and December 31 of each year.
(1967 Code, sec. 25-21; 2008 Code, sec. 66-121)
(a) 
There is hereby levied a tax upon the occupant of any room, space or facility furnished by any hotel or motel within the city or its extraterritorial jurisdiction, where such cost of occupancy is at the rate of $2.00 or more per day. Such tax shall be equal to seven percent of the consideration paid by the occupant of such room, space, or facility to such hotel, exclusive of other occupancy taxes imposed by other governmental entities or agencies.
(b) 
No tax shall be imposed under this section upon a permanent resident.
(c) 
No tax shall be imposed under this section 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.
(1967 Code, sec. 25-22; Ordinance 944, sec. I, adopted 9/30/01; 2008 Code, sec. 66-122)
On or before the 20th day of each month following the end of the quarter, every person required in section 11.04.003 to collect the tax imposed in this article shall file a report with accounts receivable showing the consideration for all room or sleeping space occupancies in the preceding month or quarter, as required by statute, the amount of tax collected on such occupancies, and any other information as accounts receivable may reasonably require, which report shall be in writing. Such persons shall pay the tax due on such occupancies at the time of filing such a report.
(1967 Code, sec. 25-24; 2008 Code, sec. 66-124; Ordinance adopting 2020 Code)
The city secretary shall adopt such procedures, rules and regulations as are reasonably necessary to effectively collect the tax levied in this article, and shall, upon request of any person owning, operating, managing or controlling any hotel, furnish a copy of such procedures, rules and regulations for the guidance of such person and facilitate the collection of such tax as such collection is required in this article. Such procedures, rules and regulations shall be in writing, and a copy thereof shall be placed on file with the city secretary. The city secretary shall be permitted to have access to books and records during reasonable business hours as shall be necessary to enable the city secretary 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.
(1967 Code, sec. 25-25; 2008 Code, sec. 66-125)
If any person required by the provisions of this article to collect the tax imposed in this article, or make reports as required in this article, and pay to the city secretary the tax imposed in this article, shall fail to collect such tax, file such report, or pay such tax, or if any such person shall file a false report, or if any such person shall violate any of the provisions of this article, such person shall be deemed guilty of a misdemeanor and upon conviction be punished by a fine as provided in section 1.01.009, and shall pay to the city secretary the tax due, together with a penalty of five percent of the tax due for each 30 days that the report is not timely filed.
(1967 Code, sec. 25-26; 2008 Code, sec. 66-126)
(a) 
Generally.
The proceeds of the hotel occupancy tax levied by this article shall be used by the city commission only for:
(1) 
The acquisition of sites for and the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of convention center facilities;
(2) 
The furnishing of facilities, personnel, and materials for the registration of convention delegates or registrants;
(3) 
Advertising and conducting solicitations and promotional programs to attract tourists and convention delegates or registrants to the city or its vicinity;
(4) 
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
(5) 
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) 
At or in the immediate vicinity of convention center facilities; or
(B) 
Located elsewhere in the city or its vicinity that would be frequented by tourists, convention delegates, or other visitors to the city.
(b) 
Reservation of funds for certain uses.
The city shall reserve at least one-half of one percent of the five percent hotel occupancy tax for the purpose of advertising and conducting solicitation programs to acquaint potential users with public meeting and convention facilities, for promotion of tourism and advertising of the city and its vicinity either by the city or through contract with persons or organizations selected by the city, and for unbudgeted requests from persons seeking the appropriate use of hotel occupancy tax revenues.
(c) 
Limitations; collection costs; budget requests.
(1) 
The use and purposes for which the proceeds of the hotel occupancy tax are expended shall in all cases comply with the provisions of this article and V.T.C.A., Tax Code chapter 351. The city shall retain from the proceeds of the tax the actual cost incurred by the city in collecting and administering the hotel occupancy tax.
(2) 
The use of the proceeds of the hotel occupancy tax levied by this article shall be subject to the following limitations:
(A) 
Not less than 20 percent of the amount of revenue received shall be used by the city commission for persons seeking to advertise and conduct solicitations and promotional programs to attract tourists and convention delegates or registrants to the city or its vicinity;
(B) 
Not more than 20 percent of the hotel occupancy tax revenue received shall be used by the city commission for persons seeking the encouragement, promotion, improvement and application of the arts; and
(C) 
Not less than 20 percent of the hotel occupancy tax revenue received shall be used by the city commission for persons seeking to use the funds for historical restoration and preservation projects or for advertising and conducting solicitations and promotional programs to encourage tourists and convention delegates to visit preserved historical sites or museums in the city or its vicinity.
(3) 
The city shall advertise in a newspaper of general circulation in the city and vicinity of its intent to receive proposed budgets from any persons seeking use of hotel occupancy tax revenues. Such budgets shall be submitted to the city during the calendar month of October of each year. Persons who have previously received revenue from the hotel occupancy tax shall include with the submitted budget a detailed list of expenditures made with the hotel occupancy tax revenues previously received by such persons for examination and review by the city. After review and examination, the city commission may approve, modify or reject any budget request.
(1967 Code, secs. 25-27–25-29; 2008 Code, sec. 66-127)
(a) 
In addition to any procedures required by statute or by this article, the hotel or motel collecting the occupancy tax shall file a written report with the city accurately stating the occupancy of all rooms, spaces and facilities during the reporting period. The hotel or motel reporting the occupancy shall attach to the report submitted to the city a copy of the report submitted to the state for the same period of time.
(b) 
The reporting entity shall file the report and pay the tax within 20 days following the end of each calendar quarter, as required by section 11.04.004. In the event that any report is not filed or tax not paid to the city by the reporting entity on or before 20 days following the end of the calendar quarter, the following collection procedure shall be followed:
(1) 
Written notification that the report and/or tax is past due shall be sent to the hotel or motel collecting said tax.
(2) 
In the event that the report or tax is not received by the city within 30 days of the date the report or tax is due, the collection of the tax shall be turned over to the city attorney for collection, and in addition to any penalty provided in section 11.04.006, the sum of $500.00 shall be due and payable by the reporting entity as attorney’s fees.
(3) 
In the event that the city attorney is unable to collect the tax due, including all penalties and attorney’s fees due, within 30 days of the date that the collection matter is turned over to him, the city attorney shall file suit to collect such tax and the reporting entity shall be liable and responsible for all additional court costs, penalties and attorney’s fees.
(c) 
The failure of the city to strictly comply with the collection procedure set forth herein shall not in any manner relieve the reporting entity from its obligation to file the reports and pay the taxes and penalties when due.
(Ordinance 944, secs. II, V, adopted 9/30/01; 2008 Code, sec. 66-128)