The following words, terms and phrases are, for the purpose of this article and except where the context clearly indicates a different meaning, defined as follows:
Consideration.
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.
Hotel.
Any building or buildings, trailer or other facility in which the public may, for consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, trailer houses, trailer motels, 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 or space are furnished for consideration. As defined herein, “hotel” shall not include hospitals, sanitariums or nursing homes.
Occupancy.
The use or possession, or the right to the use or possession of any room, space or a sleeping facility.
Occupant.
Anyone who, for a consideration, uses, possesses or has the right to use or possess any room or rooms, or sleeping space or facility in a hotel under any lease, access, license, contract or agreement.
Permanent Resident.
Any occupant who has or shall have the right of occupancy of any room or rooms, or sleeping space or facility in a hotel for at least thirty (30) consecutive days during the current calendar year or preceding year.
Person.
Any individual, company, corporation or association owning, operating, managing or controlling any hotel.
Quarterly Period.
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 adopting Code)
(a) 
There is hereby levied a tax upon the cost of occupancy 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 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 educational purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual.
(Ordinance adopting Code)
Every person owing, operating, managing or controlling any hotel shall collect the tax imposed by Section 11.302 hereof for the City of Teague.
(Ordinance adopting Code)
On the last day of the month following each quarterly period, every person required in Section 11.303 hereof to collect the tax imposed herein shall file a report the city administrator 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 the city administrator may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing such report. There shall also be furnished to the city administrator at the time of payment of said tax a copy of the quarterly report filed with the state comptroller in connection with the State of Texas Hotel Occupancy Tax.
(Ordinance adopting Code)
The city administrator 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/her 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 adopting Code)
Every person required in Section 11.303 to collect the tax imposed by this article, and deduct and withhold from the payment, as reimbursement for the cost of collecting the tax, an amount not to exceed one percent (1%) of the amount of the tax collected and required to be reported.
(Ordinance adopting Code)
If any person required by the provisions of this article to collect the taxes imposed herein, make reports as required herein and pay 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 guilty of a misdemeanor and upon conviction be punished by a fine in accordance with the general penalty provision found in Section 1.109 of this code.
(Ordinance adopting Code)
The provisions of this article as may be amended from time to time shall apply to all territory with the extraterritorial jurisdiction of the City of Teague as the same may exist from time to time, and the same shall be and is hereby imposed on all applicable persons within the said extraterritorial jurisdiction of the City of Teague.
(Ordinance adopting Code)
The administration of this article shall be in accordance with the provisions of the state law regarding hotel occupancy taxes found at V.T.C.A., Tax Code, Ch. 351.
(Ordinance adopting Code)