The following words, terms and phrases are, for the purposes of this article and except where the context clearly indicates a different meaning, defined as follows:
Consideration.
The cost of the room in such hotel only if the room is one ordinarily used for sleeping and shall not include the cost of any food served or personal services rendered to the occupant of such rooms not related to the cleaning and readying of such room for occupancy.
Hotel.
Any building or buildings 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 or other buildings where rooms are furnished for a consideration, but “hotel” shall not be defined so as to include hospitals, sanitariums, or nursing homes.
Occupancy.
The use or possession or the right to the use or possession of any room if the room is one ordinarily used for sleeping and if the occupant’s use, possession or right to use or possession extends for a period of less than thirty (30) days.
Occupant.
Anyone who, for a consideration, uses, possesses, or has a right to use or possess any room in a hotel if the room is one ordinarily used for sleeping.
Permanent resident.
Any occupant who has or shall have the right of occupancy of any sleeping room in a hotel for at least thirty (30) consecutive days during the 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.
(Ordinance 994 adopted 4/4/07; 2004 Code, sec. 11.201)
(a) 
There is hereby levied a tax upon the cost of occupancy of any sleeping room furnished by any hotel where the cost of occupancy is at the rate of two dollars ($2.00) or more per day. Such tax is to be equal to seven percent (7%) of the consideration paid by the occupant of the sleeping room to the hotel.
(b) 
No tax shall be imposed hereunder upon a permanent resident.
(c) 
No tax shall be imposed hereunder upon a corporation or an 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 994 adopted 4/4/07; 2004 Code, sec. 11.202)
(a) 
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed by section 11.04.002 hereof for the city.
(b) 
The person collecting the tax may deduct and keep from the tax collected a fee equal to one percent of the amount of tax collected and required to be reported to the city as a reimbursement for the cost of collecting the tax.
(c) 
Failure to file reports or failure to pay the tax as required by this article shall result in forfeiture of a right of reimbursement as contained in subsection (b) above, as well as result in the penalties set out in section 11.04.006 below.
(Ordinance 994 adopted 4/4/07; 2004 Code, sec. 11.203)
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 finance officer showing: (i) the consideration paid for room occupancies in the preceding quarter, (ii) the amount of the tax collected on such occupancies on behalf of the city, and (iii) the amount of the reimbursement fee deducted from the tax. Such person shall pay the tax due on such occupancies at the time of the filing of such report. There shall also be furnished to the city finance officer at the time of payment of said tax a photocopy of the report filed with state comptroller in connection with the state hotel occupancy tax.
(Ordinance 994 adopted 4/4/07; 2004 Code, sec. 11.204; Ordinance adopting 2019 Code)
All revenue received by the city under the terms of this article may be disposed of in a manner to be determined by the city council, and not in violation of section 351.101 et seq. of the Texas Tax Code.
(Ordinance 994 adopted 4/4/07; 2004 Code, sec. 11.205)
(a) 
If any person, firm or corporation required by the provisions of this article to collect the tax imposed herein, or to make reports as required herein, and to pay the tax imposed herein, shall fail to collect such tax, or shall fail to file such report, or shall fail to pay such tax, or if any such person, firm or corporation shall file a false report, then such person, firm, or corporation shall be deemed guilty of a misdemeanor, and upon conviction shall be punished by a fine in an amount in accordance with the general penalty provided in section 1.01.009, and each day after the due date of such report or payment of such fine shall be deemed to be a separate fine, and in addition to such fine such person, firm or corporation shall pay to the finance officer the tax due.
(b) 
Any person, firm or corporation required by the provisions of this article to collect the tax imposed herein, or to make reports as required herein, and to pay the tax imposed herein, that fails to submit the tax payment to the city by the last day of the month following each quarterly period will be subject to an administrative fee in the amount set forth in the fee schedule in appendix A of this code, immediately due and payable.
(Ordinance 994 adopted 4/4/07; 2004 Code, sec. 11.206; Ordinance adopting 2019 Code)
(a) 
The city council, through the city manager or other agent or representative, is responsible for the enforcement of this article.
(b) 
No oversight of any city official, manager, employee or representative shall excuse the violation of this article.
(Ordinance 994 adopted 4/4/07; 2004 Code, sec. 11.207)