(a) 
There is hereby levied a tax upon the occupancy of any room or space furnished by any hotel or motel 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 or space to such hotel or motel.
(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 educational purposes, in which no part of the net earnings inures to the benefit of any private shareholder or individual.
(Ordinance 404, adopted 4/6/92, Section 1)
The following words, terms and phrases are, for the purpose of this article, except where the context clearly indicated a different meaning, defined as follows:
Hotel.
Shall mean any building or buildings, trailer or other facility in which the public may, for a consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, houses or court, lodging houses, inns, rooming houses, trailer houses, or other buildings where rooms are furnished for a consideration, but “hotel” shall not be defined so as to include hospitals, sanitariums, nursing homes or dormitories.
Consideration.
Shall mean the cost of the room in such hotel and shall not include the costs of any food served or personal services rendered to the occupant of such room, not related to the cleaning and readying of such room for occupancy, and shall not include any tax assessed for occupancy thereof by any other governmental agency.
Occupancy.
Shall mean the use or possession, or the rights to the use or possession of any room or rooms in a hotel for any purpose.
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.
Persons.
Shall mean any individual, company, corporation or association owning, operating, managing or controlling any hotel.
City Secretary.
Shall mean the city secretary of the City of Atlanta, Texas.
Quarterly Period.
Shall mean 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.
Permanent Resident.
Shall mean any occupant who has or shall have the right to occupancy of any room or rooms in a hotel for at least thirty consecutive days during the current calendar year or preceding year.
(Ordinance 404, adopted 4/6/92, Section 2; Ordinance adopting Code)
The purpose of this article is to raise money to promote visitors, tourism and conventions for the City of Atlanta, Texas.
(Ordinance 404, adopted 4/6/92, Section 3)
Every person owning, operating, managing or controlling any motel or hotel within the City of Atlanta, Texas, shall collect the tax imposed in Section 4.301 hereof, for the City of Atlanta, Texas.
(Ordinance 404, adopted 4/6/92, Section 4)
(a) 
The hotel occupancy tax can not be applied against an officer or employee of a federal or state government agency, institution, board or commission if the employee is traveling on official business for the government entity. This exemption does not apply to institutions of higher education including any public technical institution, public junior college, public senior college, university or other agency of higher education as defined in the Education Code 31.
(b) 
Any military personnel both federal and state traveling on official military business are exempt from paying Hotel Occupancy Tax. This exemption does not apply to military staff on leave or between stations.
(c) 
There are no other types of exemptions from local Hotel Occupancy Tax.
(Ordinance 404, adopted 4/6/92, Section 5)
On the last day of the month following each quarterly period, every person required in Section 4.302 hereof to collect the tax imposed herein shall file a report with the city secretary of the City of Atlanta, Texas, 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 secretary may reasonably require. This requirement shall be met by submitting a copy of the State Hotel-Motel Occupancy Tax Quarterly Report and any amendment thereto to the city secretary of the City of Atlanta, Texas. Such person shall pay the tax due on such occupancies at the time of filing such report.
(Ordinance 404, adopted 4/6/92, Section 6)
The city secretary shall have the power to make 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 him to determine the correctness of any report filed as required by this article and the amount of taxes due under the provisions of the article.
(Ordinance 404, adopted 4/6/92, Section 7)
(a) 
There shall be created by this article a revenue advisory committee consisting of five (5) members to recommend to and to advise the city council on uses of the tax revenues created by this article. All members of the advisory committee are subject to approval by the Atlanta City Council. The uses of the said revenue shall be in accordance with the state law.
(b) 
The five (5) members of the advisory committee shall be as follows:
(1) 
One member submitted by and representing Atlanta City Council.
(2) 
One member submitted by and representing the Atlanta Area Chamber of Commerce
(3) 
One member representing the motel or hotel businesses in the City of Atlanta to be appointed by the city council.
(4) 
A member at large to be appointed by the city council
(5) 
A member at large to be appointed by the city council.
(c) 
The mayor of the City of Atlanta shall be an ex-officio member without voting privileges.
(d) 
Meetings of this revenue advisory committee shall be open to the public.
(Ordinance 404, adopted 4/6/92, Section 8)
(a) 
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, then such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished by a in accordance with the general penalty provision found in Section 1.106 of this code. In addition, such a person who fails to remit the tax or violates the reporting provisions imposed by this article within the time required shall forfeit an additional five per cent (5%) of such tax; provided, however, that the penalty shall never be less that one dollar ($1.00). Delinquent taxes shall draw interest at the rate of ten per cent (10%) per annum beginning sixty (60) days from the date due.
(b) 
Hotel operators who fail to report, collect or pay the Hotel Occupancy Tax, are also subject to the district court enjoining operation of the hotel until the report is filed and/or tax is paid and any other remedies provided under Texas law can be exercised.
(Ordinance 404, adopted 4/6/92, Section 9)