City manager.
The city manager or his or her designated agent.
Consideration.
The cost of a room in a hotel, and does not include:
(1) 
The cost of any food served or personal services rendered to the occupant not related to cleaning and readying the room or space for occupancy; or
(2) 
Any tax assessed by any other governmental agency for occupancy of the room.
Hotel.
Any building in which members of the public obtain sleeping accommodation for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. The term does not include:
(1) 
A hospital, sanitarium, or nursing home; or
(2) 
A dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education, as those terms are defined by section 61.003 of the Texas Education Code, as amended, that is used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution.
Occupancy.
The use or possession, or the right to the use or possession, of any room in a hotel.
Occupant.
Any person 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.
Tax.
The hotel occupancy tax levied in this article pursuant to chapter 351 of the Texas Tax Code, as amended.
Tourist.
An individual who travels from the individual’s residence to a different municipality, county, state, or country for pleasure, recreation, education, or culture.
Visitor information center.
A building or a portion of a building used to distribute or disseminate information to tourists.
(Ordinance 454-2008 adopted 5/15/08)
(a) 
There is hereby levied a tax upon the occupant of any room that:
(1) 
Is in a hotel within the city or its extraterritorial jurisdiction;
(2) 
Is ordinarily used for sleeping; and
(3) 
The cost of occupancy of which is $2.00 or more each day.
(b) 
The tax is equal to seven percent (7%) of the consideration paid by the occupant of the room to the hotel.
(Ordinance 454-2008 adopted 5/15/08)
(a) 
All persons, organizations and entities specified in section 351.006 of the Texas Tax Code, as amended, are exempt from the payment of the tax imposed under this article.
(b) 
Any person, organization, or entity entitled to receive a refund of tax paid under this article, may file a refund claim as provided in section 156.154 of the Texas Tax Code, as amended.
(c) 
A person described in section 156.103(c) of the Texas Tax Code, as amended, shall pay the tax imposed by this article, but the state governmental entity with whom the person is associated is entitled to a refund of the tax paid.
(d) 
To receive a refund of tax paid under this article, the governmental entity entitled to the refund must file a refund claim with the city manager on a form prescribed by the state comptroller and provided by the city manager. A governmental entity may file a refund claim with the city manager only for each calendar quarter for all reimbursements accrued during that quarter.
(Ordinance 454-2008 adopted 5/15/08)
(a) 
On the 15th day of the month following each month in which a tax is earned, every person required by this article to collect the tax shall file a report with the city manager showing:
(1) 
The consideration paid for all occupancies in the preceding month;
(2) 
The amount of the tax collected on the occupancies; and
(3) 
Any other information the city manager may reasonably require.
(b) 
Every person required by this article to collect the tax shall pay the tax due on all occupancies in the preceding month to the city manager at the time of filing the report required under subsection (a) of this section.
(c) 
Every person collecting a tax under this article may deduct a one-percent collection fee from the gross amount of tax collected on all occupancies in the preceding month if the tax is paid to and received by the city manager no later than the 15th day of the month following the month in which the tax is required to be collected. If the 15th day falls on a weekend or holiday, the city manager must receive the tax by the next business day. If the tax is paid by mail, the date of receipt by the city manager is the date postmarked by the U.S. Postal Service.
(d) 
Each remittance of a tax required by this article must contain the following statement and representation signed by the person required by this article to collect the tax:
“The tax remitted and paid to the City of Joshua with this report was collected pursuant to the requirements of Ordinance 454-2008 of Joshua City Code, as amended.”
(e) 
The city manager shall maintain a record that accurately identifies the receipt and expenditure of all revenue derived from the tax imposed by this article.
(Ordinance 454-2008 adopted 5/15/08)
(a) 
If a person liable for the payment of a tax under this article is the owner of the hotel and sells the hotel, the successor to the seller or the seller’s assignee shall withhold an amount of the purchase price sufficient to pay the tax due until the seller provides a receipt from the city manager showing that the amount has been paid or a certificate stating that no tax is due.
(b) 
The purchaser of a hotel who fails to withhold an amount of the purchase price as required by this section is liable for the amount required to be withheld to the extent of the value of the purchase price.
(c) 
The purchaser of a hotel may request that the city manager issue a certificate stating that no tax is due or issue a statement of the amount required to be paid before a certificate may be issued. The city manager shall issue a certificate or statement not later than 60 days after receiving the request.
(d) 
If the city manager fails to issue the certificate or statement within the period provided by subsection (c) of this section, the purchaser is released from the obligation to withhold the purchase price or pay the amount due.
(Ordinance 454-2008 adopted 5/15/08)
The city manager is authorized to make any rules and regulations necessary to effectively collect the tax. The city manager shall, upon giving reasonable notice, have access to all books and records necessary to enable the city manager to determine the correctness of any report filed as required by this article and the amount of taxes due under this article.
(Ordinance 454-2008 adopted 5/15/08)
(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 or visitor information centers, or both;
(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 draft arts, motion pictures, radio, television, tape and sound recording, and other arts relating 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 visitor information centers;
(B) 
Located elsewhere in the city or its vicinity that would be frequented by tourists and convention delegates.
(b) 
Revenue from any hotel occupancy tax imposed and levied by this article may not be used for the general revenue purposes for general governmental operations of the city.
(c) 
Allocations of the hotel occupancy tax revenue by the city for the purposes set out by subsection (a) above, must comply with the provisions of chapter 351 of the Texas Tax Code.
(Ordinance 454-2008 adopted 5/15/08)
(a) 
A person commits an offense if the person:
(1) 
Fails to collect the tax imposed by this article;
(2) 
Fails to file a report as required by this article;
(3) 
Fails to pay the city the tax when payment is due;
(4) 
Files a false report; or
(5) 
Fails to comply with section 11.04.006(a) when purchasing a hotel.
(b) 
An offense committed under subsection (a) of this section is punishable by a fine not to exceed $500.00.
(c) 
In addition to any criminal penalties imposed under subsection (b) of this section, a person failing to pay the tax to the city by the 25th day of the month following the month in which the tax is required by this article to be collected shall pay an amount equal to 15 percent of the tax due as a penalty. Delinquent taxes draw interest at the rate of 10 percent per year beginning 30 days from the date the tax is due to the city manager.
(d) 
In addition, the city is authorized to file legal proceedings against the hotel for noncompliance seeking any other remedies provided by state law.
(e) 
In addition to the amount of any tax owed, a person is liable to the city for all reasonable attorney’s fees incurred by the city in enforcing this article against the person and in collecting any tax owed by the person under this article.
(Ordinance 454-2008 adopted 5/15/08)