The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Consideration
means the cost of the room, sleeping space, bed or dormitory space, but 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 the occupancy thereof by any other governmental agency.
Finance director
means the finance director of the city.
Hotel.
(1) 
The term “hotel” means any building or buildings, trailer, railroad Pullman car not being utilized for the transportation of travelers, or other facility in which the public may, for consideration, obtain sleeping accommodations. The term “hotel” includes hotels, motels, tourist houses, trailer houses, trailer motels, railroad Pullman cars parked on a siding or otherwise 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 are furnished for a consideration.
(2) 
The term “hotel” does not include hospitals, sanitariums or nursing homes.
Occupancy
means 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
means anyone who, for a consideration, uses, possesses, or has the right to use or possess any room or rooms or sleeping spaces or facility in a hotel under any lease, concession, permit, right of access, license, contract or agreement.
Permanent resident
means any occupant of any room, sleeping space or facility in a hotel for at least 30 consecutive days during the current calendar year or preceding year.
Person
means any individual, company, corporation or association owning, operating, managing or controlling any hotel.
Quarterly period
means the regular calendar quarters of the year:
(1) 
The first quarter being composed of the months of January, February and March;
(2) 
The second quarter being the months of April, May and June;
(3) 
The third quarter being the months of July, August and September; and
(4) 
The fourth quarter being the months of October, November and December.
(1976 Code, sec. 29-11; 1998 Code, sec. 118-61; 2013 Code, sec. 52-63)
(a) 
There is hereby levied a tax upon the cost of any room or space 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, exclusive of other occupancy taxes imposed by other governmental agencies.
(b) 
No tax shall be imposed hereunder upon a permanent resident.
(c) 
No tax shall be imposed hereunder upon a corporation or association organized and operated exclusively for religious, charitable or education purposes, no part of net earnings of which inures to the benefit of any private shareholder or individual.
(d) 
In the event the city council should in the future determine that revenue bonds should be issued for any of the purposes allowed by Texas Tax Code chapter 351, all or any portion of the tax levied under subsection (a) of this section may be pledged as security for such bonds to the extent allowed by law.
(e) 
One percent of the cost of such occupancy shall be reserved from such tax by the city for the purpose of advertising and conducting solicitation programs to acquaint potential users with public meeting and convention facilities, and for promotion of tourism and advertising of the city and its vicinity either by the city or through contract with persons or organizations selected by the city.
(1976 Code, sec. 29-12; 1998 Code, sec. 118-62; Ordinance 2012-07-004, sec. 2, adopted 7/17/12; 2013 Code, sec. 52-64)
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed by section 2.10.102 for the city.
(1976 Code, sec. 29-13; 1998 Code, sec. 118-63; 2013 Code, sec. 52-65)
On the twentieth day of the month following the end of each calendar month every person required in section 2.10.103 to collect the tax imposed herein shall file a report with the finance director showing the consideration paid for all room occupancies in the immediately preceding month, the amount of tax collected on such occupancies, and any other information the finance director may reasonably require. Such persons shall pay the tax due on such occupancies at the time of filing such report. There shall also be furnished to the finance director of the city on a quarterly basis a copy of the report filed with the state comptroller in connection with the state hotel occupancy tax.
(1976 Code, sec. 29-14; 1998 Code, sec. 118-64; 2013 Code, sec. 52-66; Ordinance 2016-09-005 adopted 9/20/16; Ordinance adopting 2021 Code)
The finance director shall have the power to make such rules and regulations as are reasonable and necessary to effectively collect the tax levied hereby, 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 division and the amount of taxes due under the provisions of this division.
(1976 Code, sec. 29-15; 1998 Code, sec. 118-65; 2013 Code, sec. 52-67)
Any person who fails to remit the tax imposed by this division within the time required 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; provided, however, that 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 due date.
(1976 Code, sec. 29-16; 1998 Code, sec. 118-66; 2013 Code, sec. 52-68)
If any person required by the provisions of this division to collect the tax imposed herein or make reports as required herein, and pay to the finance director the tax imposed herein, shall fail to collect such tax, file such report or pay such tax, or if any such person shall file a false report, such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished by fine in accordance with the general penalty provided in section 1.01.009 of this code and shall pay to the finance director the tax due, together with a penalty of five percent of the tax due for each 30 days that the same is not timely filed.
(1976 Code, sec. 29-17; 1998 Code, sec. 118-67; 2013 Code, sec. 52-69; Ordinance adopting 2021 Code)