There is hereby levied a tax upon the occupancy of any room
or space furnished by any motel or hotel where such cost of occupancy
is 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 or space to such hotel or motel (exclusive of other occupancy
taxes imposed by other governmental agencies).
(Ordinance 863 adopted 4/17/86)
No tax shall be imposed upon a permanent resident as hereinafter defined in section
11.02.003.
(Ordinance 774 adopted 6/2/77)
The following words, terms and phrases as applicable to the
construction of this article and as used herein are hereby defined
as follows:
Hotel.
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, lodginghouse, inn, or
roominghouse, but does not include a hospital, sanitarium, or nursing
home.
Permanent resident.
A person who has the right to use or possess a room in a
hotel for at least thirty (30) consecutive days, so long as there
is no interruption of the payment for the period.
Person.
Any individual, company, or association.
Price.
The cost of the room in a hotel, but shall not include the
cost of food served by the hotel and the cost of personal services
performed by the hotel for the person except for those services related
to cleaning and readying the room for use or possession.
Quarterly period.
A quarter of the calendar year. The first quarter is composed
of the months of January, February, and March; the second quarter
is composed of the months of April, May, and June; the third quarter
is composed of the months July, August, and September; and the fourth
quarter is composed of the months of October, November, and December.
(Ordinance adopting Code)
(a) Every person owning, operating, managing or controlling any hotel
shall collect the tax imposed herein for the city.
(b) On or before the last day of the month following each quarterly period,
any and every person required to collect the tax imposed herein shall
file a report with the city secretary showing the price paid for the
use or possession or for the right to the use or possession of a room
in the hotel owned, operated, managed or controlled by the person
in the preceding quarter, the amount of the tax collected and any
other information the city secretary may reasonably require. Such
person shall pay the city secretary the taxes due at the time of the
filing of such report.
(c) At the end of each quarter, each hotel shall provide a copy of the
quarterly report filed with the state comptroller to the city.
(Ordinance adopting Code)
(a) Revenue derived from the occupancy tax hereby levied shall be used
as follows:
(1) Convention facilities.
The acquisition of sites for,
and the constructing, improving, enlarging, equipping, repairing,
operating, and maintaining of convention facilities including, but
not limited to, civic centers, convention buildings, auditoriums,
coliseums, and parking areas or facilities for the parking or storage
of motor vehicles or other conveyances located at or in the immediate
vicinity of the convention facilities.
(2) Promotional and tourist advertising.
For general promotional
and tourist advertising of the city and its vicinity and for conducting
a solicitation and operating program to attract conventions and visitors,
as authorized by section 3c(1) and 3c(3) of article 1269j-4.1, Vernon’s
Civil Statutes of Texas.
(b) The revenue derived from the occupancy tax and remitted to the entities
designated by the city council above set forth shall be expended in
a manner directly enhancing and promoting tourism in the convention
and hotel industry as required by section 351.101 of the Tax Code
of the state, as the same may be from time to time amended.
(c) Said entities must comply with said section 351.101 of the Tax Code
by presenting their annual budget to the city council for its written
approval in advance of implementation of the budget and shall make
periodic reports to the city council at least quarterly listing the
expenditures made by said entity with revenue from the tax authorized
by this article. The revenues provided to the entities by the occupancy
tax shall be maintained in a separate account established for that
purpose and may not be commingled with revenues from any other money.
(d) Each entity shall enter into a contract with the city that incorporates
the provisions of Tax Code chapter 351, entitled “Municipal
Hotel Occupancy Taxes,” related to the use and allocation of
the tax revenues in accordance with said chapter.
(Ordinance 1074 adopted 4/19/07)
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 city secretary the tax as imposed herein when said report
or payment is due, or shall file a false report, such person shall
forfeit an additional five per cent (5%) of such tax; however, the
penalty shall never be less than one dollar ($1.00). Delinquent taxes
shall draw interest at the rate of six per cent (6%) per annum, beginning
60 days from the date due.
(Ordinance 1074 adopted 4/19/07)
(a) Creation of board.
The city council hereby creates a
hotel occupancy tax revenue advisory board consisting of five (5)
members. The members of the board shall be as follows:
(1) Three (3) members appointed by the city council;
(2) The city manager or his or her designee; and
(3) The executive director of the chamber of commerce or his or her designee.
(b) Purpose of board.
The board shall make recommendations
to the city council for expenditures of hotel occupancy tax revenue
collected by the city and not allocated to another entity for management.
The city council shall have the final determination and approval of
the expenditure of hotel occupancy tax revenue.
(c) Terms of board members.
The board members shall be appointed
for two (2) year terms, and may be removed and/or replaced by the
city council at the discretion of the council.
(d) Lawful expenditures.
The hotel occupancy tax revenue
received by the city may be used only to promote tourism and the convention
and hotel industry. All expenditures of hotel occupancy tax revenue
must meet the following two-part test:
(1) Directly enhance and promote tourism and the convention and hotel
industry in the city; and
(2) Must clearly fit into at least one of the statutorily provided categories
as set forth in section 351.101 of the Texas Tax Code.
(e) Application process.
The board shall consider applications
submitted for use of the hotel occupancy tax revenue on application
forms approved by the city council and the board shall require the
use of post-event reporting forms, on forms approved by the city council,
for all applicants who receive hotel occupancy tax revenues.
(f) Texas Open Meetings Act.
The board is subject to and
shall follow the posting and meeting requirements of the Texas Open
Meetings Act.
(Ordinance 1197 adopted 2/7/19)