The following words, terms or phrases are, for the purpose of
this article, except where the context clearly indicates a different
meaning, defined as follows:
Consideration.
The cost of the room, sleeping space, bed or dormitory space,
or other facilities in such 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 or space for occupancy,
nor include any tax assessed for occupancy thereof by any other governmental
agency.
Hotel.
Any building or buildings, trailer, railroad pullman not
being utilized for the transportation of travelers, or any 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, but “hotel”
shall not be defined so as to include hospitals, sanitariums, or convalescent
or nursing homes.
Occupancy.
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.
Anyone who, for a consideration, uses, possesses or has a
right to use or possess any room or rooms or sleeping space or facility
in a hotel under any lease, concession, permit, right of access, license,
contract or agreement.
Permanent resident.
Any occupant who has or shall have the right to occupancy
of any room or rooms, sleeping space or facility in a hotel for at
least thirty (30) consecutive days during the current calendar year
or preceding year.
Person.
Any individual, company, corporation or association owning,
operating, managing or controlling any hotel.
Quarterly period.
The regular calendar quarters of the year, the first quarter
being composed 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.
Tax assessor-collector.
The tax assessor-collector or the city secretary or anyone
given the authority by the council to act in such capacity.
(Ordinance 158, sec. 24A-1, adopted 12/7/76)
(a) There is hereby levied a tax upon the cost of occupancy of any room
or space furnished by any hotel where such cost of occupancy 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 to such hotel, exclusive of other occupancy
taxes imposed by other governmental agencies.
(b) In combination with any other revenues which may be designated for the purposes under the provisions of V.T.C.A., Tax Code, chapter 351, the tax levied under subsection
(a) above is hereby pledged for any one or more of the following purposes: to establish, acquire, lease as lessee or lessor, purchase, construct, improve, enlarge, equip, repair, operate or maintain any or all public improvements such as civic centers, civic center buildings, auditoriums, opera houses, music halls, exhibition halls, coliseums, museums, libraries or other city buildings; and to establish, acquire, lease as lessee or lessor, purchase, construct, improve, enlarge, equip, repair, operate or maintain any or all structures, parking areas or facilities located at or in the immediate vicinity of such public improvements, to be used in connection with such public improvements for off-street parking or storage of motor vehicles or other conveyances; and such other purposes as may be authorized by V.T.C.A., Tax Code, chapter 351.
(c) No tax hereunder shall be imposed upon a permanent resident.
(d) No tax hereunder shall be imposed 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.
(Ordinance 158, sec. 24A-2, adopted 12/7/76; Ordinance adopting Code)
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in section
11.04.002 hereof for the city.
(Ordinance 158, sec. 24A-3, adopted 12/7/76)
On the last day of the month following each quarterly period, every person required in section
11.04.003 hereof to collect the tax imposed herein shall file a report with the tax assessor-collector showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies, a copy of the report filed with the state comptroller in connection with the state hotel occupancy tax and any other information the tax assessor-collector may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing such report.
(Ordinance 158, sec. 24A-4, adopted 12/7/76; Ordinance adopting Code)
The tax assessor-collector shall have the power to make such
rules and regulations as are necessary to effectively collect the
tax levied herein and shall, upon reasonable notice, have access to
books and records necessary to enable him to determine the correctness
of any report filed as required by this article and the amount of
taxes due under the provisions thereof.
(Ordinance 158, sec. 24A-5, adopted 12/7/76)
If any person shall fail to collect the tax imposed herein,
or shall fail to file a report as required herein, or shall fail to
pay to the tax assessor-collector the tax as imposed herein when said
report or payment is due, or shall file a false report, then such
person shall be deemed guilty of a misdemeanor and, upon conviction,
shall be punished by a fine not to exceed five hundred dollars ($500.00).
In addition, such person who fails to remit the tax imposed by this
article within the time required shall forfeit five percent (5%) of
the amount due as a penalty, and after the first thirty (30) days
shall forfeit an additional five percent (5%) of such tax; provided,
however, that the penalty shall never be less than one dollar ($1.00).
Delinquent taxes shall draw interest at the rate of six percent (6%)
per annum, beginning sixty (60) days for [after] the date due.
(Ordinance 158, sec. 24A-6, adopted 12/7/76; Ordinance 246 adopted 1/28/88)