The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
means the cost of the room, sleeping space, bed or other
facility in a hotel and shall not include the cost of any food served
or personal services rendered to the occupant of such room not related
to the cleaning and readying of such room, sleeping space, bed or
other facility for occupancy.
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, rooming
house, or bed and breakfast. The term does not include:
A hospital, sanitarium or nursing home; or
A dormitory or other housing facility owned or leased and operated
by an institution of higher education or a private or independent
institution of higher education as those terms are defined by V.T.C.A.,
Education Code section 61.003, used by the institution for the purpose
of providing sleeping accommodations for persons engaged in an educational
program or activity at the institution.
means the use or possession, or the right to the use or possession,
of any room, sleeping space, bed or other facility in a hotel for
any purpose.
means anyone who, for a consideration, uses, possesses, or
has a right to use or possess any room, sleeping space, bed or other
facility in a hotel under any lease, concession, permit, right of
access, license, contract or agreement.
means any occupant who has or shall have the right to occupancy
of any room or rooms or sleeping space or other facility in a hotel
for at least 30 consecutive days during the current calendar year
or preceding year, so long as there is no interruption of payment
for the period.
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 5-2-79 adopted 5/15/1979; 1999 Code, sec. 86-71)
(a)
There is levied a tax upon the cost of occupancy of any room or space
that is ordinarily used for sleeping furnished by any hotel where
such cost of occupancy is at the rate of $2.00 or more per day, such
tax to be equal to seven percent of the consideration paid by the
occupant of such room to such hotel.
(b)
No tax shall be imposed under this section upon a permanent resident.
(c)
No tax shall be imposed under this section 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 5-2-79 adopted 5/15/1979; 1999 Code, sec. 86-72; Ordinance adopting 2018 Code)
Every person owning, operating, managing or controlling any
hotel shall collect the tax imposed by this article for the city.
(Ordinance 5-2-79 adopted 5/15/1979; 1999 Code, sec. 86-73)
On the last day of the month following each quarterly period,
every person required by this article to collect the tax imposed by
this article shall file a report with the tax assessor and collector,
showing the consideration paid for all room occupancies in the preceding
quarter, the amount of tax collected on the city’s behalf on
such occupancies, and any other information as the tax assessor and
collector may reasonably require. Such person shall pay over the tax
due on such occupancies at the time of filing such report. There shall
also be furnished to the tax assessor and collector at the time of
payment of such tax a copy of the tax report filed with the state
comptroller in connection with the state hotel occupancy tax.
(Ordinance 5-2-79 adopted 5/15/1979; 1999 Code, sec. 86-74; Ordinance adopting 2018 Code)
The tax assessor and collector shall have the power to make
such rules and regulations as are necessary to effectively collect
the tax levied in this article 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 of this article.
(Ordinance 5-2-79 adopted 5/15/1979; 1999 Code, sec. 86-75)
(a)
If any person required by the provisions of this article to collect the tax imposed in this article, make reports as required in this article, and pay to the tax assessor and collector the tax imposed in this article shall fail to collect such tax, shall fail to file such report, or shall fail to pay such tax, or if such person shall file a false report, such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished as provided in section 1.01.009.
(b)
If any person shall fail to file a report as required in this article
or shall fail to pay to the tax assessor and collector the tax as
imposed in this article when the report or payment is due, he shall
forfeit five percent of the amount due as a penalty, and after the
first 30 days he shall forfeit an additional five percent of such
tax. The penalty shall never be less than $1.00. Delinquent taxes
shall draw interest at the rate of six percent per annum beginning
60 days from the date due.
(Ordinance 5-2-79 adopted 5/15/1979; 1999 Code, sec. 86-76)
