The city manager or his or her designated agent.
The cost of a room in a hotel, and does not include:
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:
A hospital, sanitarium, or nursing home; or
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.
The use or possession, or the right to the use or possession,
of any room in a hotel.
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.
The hotel occupancy tax levied in this article pursuant to
chapter 351 of the Texas Tax Code, as amended.
An individual who travels from the individual’s residence
to a different municipality, county, state, or country for pleasure,
recreation, education, or culture.
A building or a portion of a building used to distribute
or disseminate information to tourists.
(Ordinance 454-2008, sec. 1, adopted 5/15/08)
(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, sec. 1, 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, sec. 1, adopted 5/15/08)
Every person owning, operating, managing, or controlling any
hotel shall collect the tax for the city and report and pay the tax
to the city in accordance with all requirements and procedures set
forth in this article.
(Ordinance 454-2008, sec. 1, 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:
(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, sec. 1, 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.
(Ordinance 454-2008, sec. 1, 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, sec. 1, 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:
(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.
(Ordinance 454-2008, sec. 1, adopted 5/15/08)
(a)
A person commits an offense if the person:
(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, sec. 1, adopted 5/15/08)
