The following words, terms and phrases shall, for the purpose
of this article and except where the context clearly indicates a different
meaning, be defined as follows:
The duly appointed finance director of the city or the finance
director’s designee.
Primary documentation produced by a hotel that demonstrates
interaction between the lodging provider and the occupant, and which,
at a minimum, reflects the name and address given by the occupant,
the date(s) of occupancy, the amount of rent charged for each date
together with the amounts of applicable tax, and the means of payment.
Any person who, for a consideration, uses, possesses, or
has the right to use or possess any guest room in a hotel under any
lease, concession, permit, right of access, license, contract, or
agreement.
A room in a hotel occupied, or intended, arranged, or designed
for sleeping, and rented for more than two dollars ($2.00) per day.
A building in which members of the public obtain sleeping
accommodations 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.
Any person operating a hotel in the city, including but not
limited to the owner or proprietor of such premises, lessee, sub-lessee,
lender in possession, or any other person operating such hotel subject
to collecting and remitting the tax imposed upon guests.
The use or possession, or the right to the use or possession,
of any guest room in a hotel.
Any guest who, as of a given date, has or shall have occupied
or has or shall have established the right of occupancy to any guest
room in a hotel for more than 30 continuous days.
Any individual, firm, partnership, joint adventure, association,
social club, fraternal organization, joint stock company, corporation,
or any other group or combination acting as a unit, the plural as
well as the singular number.
The calendar quarters of:
The consideration charged for the occupancy of a guest room,
valued in money, whether received in money or otherwise, including
all receipts, cash, credits, and property or services of any kind
or nature, and also the amount for which credit is allowed by the
lodging provider to the guest, without any deduction.
The tax on occupants imposed by this article as provided
for by chapter 351 of the Texas Tax Code.
(Ordinance 791, sec. 1 (11.301),
adopted 4/12/05; 2004 Code, sec.
11.301)
There shall be paid by the guest for every occupancy of a guest room in the city a tax at the rate of seven percent (7%) of the amount of rent, unless an exception is provided under section 11.04.004.
(Ordinance 791, sec. 1 (11.302),
adopted 4/12/05; 2004 Code, sec.
11.302)
Every lodging provider renting guest rooms in the city shall collect a tax of seven percent (7%) on the amount of rent from the guest, unless an exception is provided under section 11.04.004. The lodging provider shall provide a receipt to each guest which shall reflect both the amount of rent and the amounts of this and other applicable taxes. The tax shall be due from the guest and shall be collected by the lodging provider at the same time that the rent is collected. The lodging provider shall be liable for any amount of tax that he fails to collect appropriately.
(Ordinance 791, sec. 1 (11.303),
adopted 4/12/05; 2004 Code, sec.
11.303)
(a)
No tax shall be collected from a guest after becoming a permanent
resident.
(b)
All persons specified in section 351.006 of the Texas Tax Code, as
amended, are exempt from the payment of the tax imposed under this
article.
(c)
Any person 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.
(d)
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.
(e)
To receive a refund of tax paid under this article, the governmental
entity entitled to the refund must file a refund claim with the finance
director on a form prescribed by the state comptroller and provided
by the finance director. A governmental entity may file a refund claim
with the city manager or his/her designee only for each calendar quarter
for all reimbursements accrued during that quarter.
(f)
No tax shall be collected from a foreign diplomat when presenting
a tax exemption card issued by the United States Department of State.
(Ordinance 791, sec. 1 (11.304),
adopted 4/12/05; 2004 Code, sec.
11.304; Ordinance adopting 2021 Code)
(a)
Every person engaging or about to engage in business as a lodging
provider in the city shall immediately complete a registration for
lodging providers and file it with the city no later than thirty (30)
days after the date that this article becomes effective or prior to
the opening of the lodging facility.
(b)
Such registration shall set forth the name under which such person
transacts business or intends to transact business, the location and
address of the business and any other information which would facilitate
the administration of the tax as prescribed by the finance director.
(c)
The registration shall be signed by the owner if a natural person;
in case of ownership by an association or partnership, by a member
or partner; or in case of ownership by a corporation, by an officer.
(d)
A separate registration shall be required for each place of business
of a lodging provider. Each certificate shall state the name and location
of the business to which it is applicable.
(Ordinance 791, sec. 1 (11.305),
adopted 4/12/05; 2004 Code, sec.
11.305)
(a)
On or before the 20th day of the month next succeeding the respective
monthly period in which tax is collected, a lodging provider shall
file a copy of the state hotel occupancy tax report for the month
and a return with the finance director showing:
(b)
A lodging provider shall pay the tax due on all occupancies to the city at the time of the filing of the return required under subsection (a) of this section. The tax shall become delinquent for any monthly period after the 20th day of the succeeding month in which it remains unpaid.
(c)
A lodging provider who fails to make any return or to pay the amount
of tax shall be assessed a penalty to be added to the tax in the amount
of fifteen percent (15%) of the amount of the tax. Only the city council
may waive this penalty for good cause.
(d)
Delinquent taxes draw interest at the rate of 10 percent per year
beginning thirty (30) days from the date the tax is due.
(e)
The city council may, for good cause, extend the time for a lodging
provider to file its returns for no longer than thirty (30) days.
No extension shall be valid unless granted in writing upon written
application of the lodging provider. An extension may not be applicable
for longer than one (1) year. A lodging provider granted an extension
shall pay an amount equal to the tax paid for the corresponding month
of the prior year. This payment shall be made on or before the date
the tax would otherwise be due without the extension. No penalty shall
be assessed during the extension period.
(f)
Lodging providers collecting the tax shall be allowed a percentage
of the tax due and accounted for and shall be reimbursed in the form
of a deduction in submitting, reporting and paying the amount due,
if the amount is not delinquent at the time of payment. The rate of
the deduction shall be one percent (1%) of the amount due.
(Ordinance 791, sec. 1 (11.306),
adopted 4/12/05; Ordinance
935 adopted 11/10/09; 2004 Code, sec. 11.306)
(a)
If the finance director is not satisfied with the return or returns
or the amount of the tax required to be paid to the city by any lodging
provider, the director may compute and determine the amount required
to be paid upon the basis of any information within the director’s
possession or that may come into the director’s possession.
(b)
A penalty shall be assessed upon the amount of any deficiency, as provided by section 11.04.006(c). The deficient amount draws interest at the rate of 10 percent per year beginning thirty (30) days from the date the notice of deficiency is served pursuant to subsection (c) of this section.
(c)
The finance director shall give to the lodging provider written notice
of the deficiency and its amount. The notice may be served personally
or by mail. Service by mail shall be addressed to the lodging provider
at the address as it appears in city records. Service by mail is complete
when received by certified mail with a receipt signed by the addressee.
(d)
Except in cases of failure to make a return or of fraud, every notice
of deficiency shall be served within four (4) years after the amount
became delinquent or within four (4) years after the return is filed,
whichever period should last expire.
(e)
Within ten (10) days of being served a notice of deficiency, the lodging provider may contest such in writing addressed to the finance director. The lodging provider shall include such documents as it believes may present grounds for abatement of the determination. The finance director shall give written notice of the decision on the contest to the lodging provider in the same manner as provided in subsection (c) above. The decision of the finance director shall be deemed final unless an appeal is made in writing to the city council within ten (10) days of the lodging provider having been served with the finance director’s decision. The governing authority shall approve or disapprove the appeal, and notify the applicant of its decision.
(Ordinance 791, sec. 1 (11.307),
adopted 4/12/05; 2004 Code, sec.
11.307)
(a)
If any lodging provider fails to make a return, the finance director shall make an estimate of the amount of the gross receipts of the lodging provider, or as the case may be, of the amount of total rentals in the city which are subject to the tax. The estimate shall be made for the period or periods in respect to which the lodging provider failed to make the return and shall be based upon any information which is or may come into the possession of the finance director. Written notice shall be given in the manner prescribed in section 11.04.007(c), and the lodging provider shall enjoy the same rights of protest as prescribed in section 11.04.007(e).
(b)
A penalty [shall be] assessed upon the amount of any determination, as provided by section 11.04.006(c). The deficient or delinquent amount draws interest at the rate of 10 percent per year beginning thirty (30) days from:
(Ordinance 791, sec. 1 (11.308),
adopted 4/12/05; 2004 Code, sec.
11.308)
(a)
If any lodging provider liable for any amount under this article
sells out the business or quits the business, it shall make a final
return and payment within fifteen (15) days after the date of selling
or quitting the business.
(b)
If any lodging provider liable for any amount of tax, interest or
penalty under this article sells out his business or quits the business,
its successors or assigns shall withhold sufficiently from the purchase
price to cover such amount until the former owner produces from the
finance director either a receipt reflecting full payment or a certificate
stating that no amount is due.
(c)
If the purchaser of a business fails to withhold from the purchase
price as required, the purchaser shall be personally liable for the
payment of the amount required to be withheld to the extent of the
purchase price.
(Ordinance 791, sec. 1 (11.309),
adopted 4/12/05; 2004 Code, sec.
11.309)
(a)
The finance director shall administer and enforce the provisions
of this article for the collection of the tax.
(b)
Every lodging provider renting guest rooms in the city shall preserve, for the period of time stated in section 11.04.007(d), all folios, receipts, certificates of exemption and such other documents as the finance director may prescribe, and in such form as he may require. Said records shall at all times be available for examination within the city.
(c)
The finance director may examine the books, papers, records, financial
reports, equipment and other facilities of any lodging provider renting
guest rooms and any lodging provider liable for the tax, in order
to verify the accuracy of any return made, or if no return is made
by the lodging provider, to ascertain and determine the amount required
to be paid. Such examination shall be conducted at the place of lodging
provision, unless the finance director shall authorize another place
within the city.
(d)
In administration of the provisions of this article, the finance
director may require the filing of reports by any person or class
of persons having in their possession or custody information relating
to the rental of guest rooms which are subject to the tax. The reports
shall be filed with the finance director when required by said official,
and shall set forth the rental charged for each occupancy, the date(s)
of occupancy, the basis for exemption, or such other information as
the finance director may prescribe.
(Ordinance 791, sec. 1 (11.310),
adopted 4/12/05; 2004 Code, sec.
11.310)
(a)
A person commits an offense if the person:
(c)
In addition, the city is authorized to file legal proceedings against
the hotel for noncompliance seeking any other remedies provided by
state law. The city may seek to have the lodging provider enjoined
from operating the hotel until such time as the delinquency is paid,
as well as to require forfeiture of any applicable collection fee
retained by the lodging provider.
(d)
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.
(e)
The remedies provided by this section are in addition to other available
remedies.
(Ordinance 791, sec. 1 (11.311),
adopted 4/12/05; 2004 Code, sec.
11.311; Ordinance adopting 2021 Code)
