The following words, terms and phrases are, for the purposes of this division, and except where the context clearly indicates a different meaning, defined as follows:
City secretary
means the duly appointed and acting city secretary of the City of San Augustine.
Consideration
means the cost of the room, sleeping space, bed, dormitory space or other facilities in a “hotel,” as that term is hereinafter defined, but shall not include the cost of any food served or personal services rendered to the occupant that are not related to cleaning and readying such room or space for occupancy, and shall not include any tax assessed for the occupancy thereof by any other governmental agency.
Hotel
means any building or other facility 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; trailer houses; trailer motels; railroad pullman cars parked on a siding or other area and used for sleeping accommodations not involving the transportation of travelers; dormitory space where bed space is rented to individuals or groups; apartments not occupied by “permanent residents,” as that term is hereinafter defined; and all other facilities where rooms or sleeping facilities or space is furnished for a consideration. As defined herein, “hotel” shall not include hospitals, sanatoriums, nursing homes or quarters operated by religious, charitable or educational organizations, no part of the net earnings of which inure to the benefit of any private shareholder or individual.
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 the right to use or possess any room, rooms, 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, rooms, sleeping space or facility in a hotel for at least thirty (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 regular calendar quarters of the year, the first quarter being comprised of the months of January, February and March; the second quarter being the months of [April, May, and June; the third quarter being the months of] July, August and September; and the fourth quarter being the months of October, November and December.
(Ordinance 203, sec. 1, adopted 8/9/1984)
There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel, when such cost 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 such room, space or facility of such hotel, exclusive of other occupancy taxes imposed by other governmental agencies; provided, however, that no tax shall be imposed hereunder upon the consideration paid by the occupant of such room, space or facility who is a permanent resident, as heretofore defined.
(Ordinance 203, sec. 2, adopted 8/9/1984)
The tax levied in this division is against the person paying for the occupancy of the room, space or facility of the hotel. Every person owning, operating, managing or controlling any hotel shall collect the tax for the city.
(Ordinance 203, sec. 3, adopted 8/9/1984)
On or before the last day of the month following each quarterly period, every person required to collect the tax imposed by this division shall file a report with the city secretary showing the consideration paid for all room, space or facility occupancies in the preceding quarterly period, the amount of the tax collected on such occupancies, and any other information which the city secretary may reasonably require. Such report shall also show the amount paid for such preceding quarterly period to the comptroller of public accounts of the state pursuant to the applicable statutes of the state. Such person shall, at the time of filing such report, pay over to the city secretary the amount of tax required to be collected for such occupancies during such preceding quarterly period.
(Ordinance 203, sec. 4, adopted 8/9/1984)
(a) 
The city secretary shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied by this division, and shall upon reasonable notice have access to such books and records of a hotel as are necessary to enable the city secretary to determine the correctness of any amount of taxes due under the provisions hereof.
(b) 
Whenever necessary to make an inspection of books and records to enforce any of the provisions of this division, the city secretary or his authorized representative may enter such hotel buildings or premises as are necessary at all reasonable times to inspect the books and records or to perform any duty imposed upon the city secretary by this division; provided that, if such buildings or premises be occupied, the city secretary or his authorized representative shall first present proper credentials and request entry. If such buildings or premises be unoccupied, the city secretary or his authorized representative shall first make a reasonable effort to locate the owner or other persons having charge or control of the building or premises and request entry. If such entry is refused, the city secretary or his authorized representative shall have recourse to every remedy provided by law to secure entry.
(c) 
When the city secretary or his authorized representative shall have first obtained a proper inspection warrant or other warrant or other remedy provided by law to secure entry, no owner, occupant or other persons having charge, care or control of any such building or premises shall fail or neglect, after proper request is made as provided herein, to promptly permit entry therein by the city secretary or his authorized representative for the purpose of inspection and examination pursuant to this division.
(Ordinance 203, sec. 5, adopted 8/9/1984)
If any person shall fail to collect the tax imposed by this division or shall fail to file a report as required herein, or shall file a false report, or shall fail to pay to the city secretary the tax imposed by this division when the report or payment is due, then such person shall be deemed guilty of a misdemeanor and upon conviction punished by a fine in accordance with the general penalty provided in section 1.01.009 of this code, and a separate offense shall be deemed to have been committed on each day during or on which such violation occurs or continues. In addition, such person who fails to file a report or pay to the city secretary the tax imposed by this division when said report or payment is due shall forfeit five percent (5%) of the amount due as a penalty, and after thirty (30) days’ delinquency shall forfeit an additional five percent (5%) of such amount due. Beginning sixty (60) days from the date due, delinquent taxes imposed by this division shall bear interest at the highest rate allowed by the laws of the state.
(Ordinance 203, sec. 6, adopted 8/9/1984; Ordinance adopting Code)
The proceeds of the tax levied by this division shall be allocated as follows:
(1) 
Seventy-five percent (75%) of such proceeds shall be paid over to the San Augustine Chamber of Commerce, to be used exclusively for general promotional and tourist advertising of the city and its vicinity, and for conducting a solicitation and operating program to attract tourists and visitors either by the city or through contracts with persons or organizations selected by the city; and
(2) 
Twenty-five percent (25%) of such proceeds shall be paid over to the San Augustine Historical Society, to be used exclusively for historical preservation and restoration projects or activities located in the city that would be frequented by tourists and visitors to the city.
(Ordinance 203, sec. 7, adopted 8/9/1984)