The following words, terms, and phrases are, for the purpose
of this article, except where the context clearly indicates a different
meaning, defined as the follows:
means the cost paid under a lease, concession, permit, right
of access, license, contract or agreement for the use or possession
or for the right to use or possession of a room that is in a hotel,
costs two dollars ($2.00) or more each day and is ordinarily used
for sleeping, 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, and shall not include
any tax assessed for occupancy thereof by any other governmental agency.
means 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, or
rooming house or bed and breakfast. The term does not include a hospital,
sanitarium or nursing home or dormitory or other housing facility
owned or leased and operated by an institution of higher education.
means the use or possession, or the right to use or possession,
of any room that is in a hotel that costs more than two dollars ($2.00)
per day and is ordinarily used for sleeping. “Occupant”
shall mean anyone who, for a consideration, uses, possesses, or has
a right to use or possess any room or rooms in a hotel under any lease,
concession, permit, right of access, license, contract or agreement,
other than a permanent resident as hereinafter defined.
means any individual, company, corporation, or association
owning, operating, managing or controlling any hotel.
means 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 122, sec. A, adopted 9/19/89; Ordinance 214 adopted 6/8/99; 1982 Code, ch.
4, sec. 11(A))
(a)
There is hereby levied a tax upon the occupant 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, effective as of October 1,
1999. It is provided, however, that the increased tax rate does not
apply to the tax imposed on the use or possession of a room under
a contract executed by and between an occupant and hotel before the
effective date of this article if the contract provides for the payment
of the tax at the rate in effect when the contract was executed, and
the contract does not provide that it is subject to change or modification
by the reason of the tax increase.
(b)
The price of the room does not include the cost of food served by
the hotel and the cost of personal services performed by the hotel
for the occupant except for those services related to cleaning and
readying the room for use or possession.
(Ordinance 122, sec. B, adopted 9/19/89; Ordinance 214 adopted 6/8/99; 1982 Code, ch.
4, sec. 11(B))
The tax shall not apply to a person who is a permanent resident
of a hotel, to wit: 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 payment for the period. The tax shall not apply to
any person or entity exempt under the provisions of chapter 351 of
the Texas Tax Code.
(Ordinance 122, sec. C, adopted 9/19/89; Ordinance 214 adopted 6/8/99; 1982 Code, ch.
4, sec. 11(C))
(a)
Every individual, company, corporation, association or other entity owning, operating, managing or controlling any hotel shall collect the tax imposed in section 11.04.002 hereof for the city.
(b)
On the last day of the month following each quarterly period, every person or other entity required in subsection (a) of this section to collect the tax imposed herein shall file a report with the city secretary showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies, and any other information as the city may reasonably require. Additionally, such person shall file a copy of the report filed with the state comptroller in connection with the state hotel occupancy tax.
(c)
The city shall have the power to impose 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 the city to determine the accurateness of any report filed
under this article and the amount of taxes due under the provisions
of this article.
(d)
If any person shall fail to report when required or pay the tax imposed
when due, the person shall pay a penalty of five (5) percent of the
amount of the tax due. If the person fails to file a report or pay
the tax before the 31st day after the date that the report or the
tax payment was due, he shall pay an additional five (5) percent of
the amount of the tax due to the city.
(e)
Delinquent taxes and accrued penalties shall draw interest at the
rate of ten (10) percent per annum, beginning sixty (60) days after
the date on which the tax was due.
(f)
The city attorney or other legal counsel employed by the city may
bring suit against a person who is required to collect the tax imposed
by this article and pay the collections over to the city and who has
failed to file a tax report when required or pay the tax when due
to collect the tax not paid or to enjoin the person from operating
a hotel in the city until the tax is paid or the report filed, as
applicable, as provided by this article. The remedy provided by this
subsection is in addition to other available remedies.
(g)
Any person or entity who purchases a hotel shall retain, out of the
purchase price, an amount sufficient to cover any delinquent hotel
occupancy taxes that are due to the city. If the purchaser of the
hotel fails to remit to the city such amount of delinquency without
furnishing to the city proof that the hotel is current in remitting
its hotel occupancy taxes, the purchaser shall be liable for any delinquent
hotel occupancy taxes due on the purchased hotel.
(Ordinance 122, sec. D, adopted 9/19/89; Ordinance 214 adopted 6/8/99; 1982 Code, ch.
4, sec. 11(D); Ordinance adopting 2015 Code)
All revenue derived from the occupancy tax imposed in section 11.04.002(a) hereof will only be used for the following:
(1)
Revenue derived from the tax authorized by this article may be used
only in a manner directly enhancing and promoting tourism and the
convention and hotel industry.
(2)
Revenue derived from the tax authorized by this article may not be used for the general revenue purposes or general governmental operations of the city. The tax revenue may not be used to promote economic development unless that use is authorized by subsection (1).
(3)
Advertising and conducting solicitations and promotional programs
to attract tourists and convention delegates or registrants to the
municipality or its vicinity.
(4)
Historical restoration and preservation projects or activities or
advertising and conducting solicitations and promotional programs
to encourage tourists and convention delegates to visit preserved
historic sites or museums at or in the immediate vicinity of convention
center facilities or visitor information centers or located elsewhere
in the city or its vicinity that would be frequented by tourists and
convention delegates.
(Ordinance 122, sec. E, adopted 9/19/89; Ordinance 214 adopted 6/8/99; 1982 Code, ch.
4, sec. 11(E))
