For the purposes of this article, the following definitions
shall apply unless the context clearly indicates or requires a different
meaning:
The cost of the room in the hotel as measured in U.S. dollars,
only if the room is only ordinarily used for sleeping, and shall not
include the cost of any food served by the hotel or the cost of personal
services rendered by the hotel to the occupant of such room not related
to the cleaning and readying of such room for occupancy. Charges not
stated separately shall be presumed to be part of the consideration
paid for occupancy of a sleeping room or sleeping facility and shall
be taxed under this article.
Any building or buildings in which the public may, for a
consideration, obtain sleeping accommodations. The term shall include
hotels, motels, tourist homes, houses or courts, lodging houses, inns,
rooming houses, or other buildings where rooms are furnished for a
consideration, but “hotel” shall not be defined so as
to include hospitals, sanitariums, or nursing homes.
The use or possession, or the right to the use or possession,
of any room in a hotel if the room is one ordinarily used for sleeping
and if the occupant’s use, possession, or right to use or possession
extends for a period of less than 30 days.
Anyone who, for a consideration, uses, possesses, or has
a right to use or possess any room in a hotel if the room is one ordinarily
used for sleeping. This term applies regardless of whether such use,
possession, or a right to use or possession is arranged under a lease,
concession, permit, right of access, license, contract or other agreement.
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 30 consecutive days during the current calendar year or preceding
year.
The regular calendar quarters of the year, the first quarter
being the months of October, November and December, the second quarter
being the months of January, February and March, the third quarter
being the months of April, May and June, and the fourth quarter being
the months of July, August and September.
The town manager of the Town of Fairview, Texas, or his or
her designee.
(Ordinance 2012-1-3D adopted 1/3/12)
(a)
Authorization.
There is hereby levied a tax upon the
occupant for the cost of, or consideration paid for, the use, possession,
or the right to use or possess any sleeping room or sleeping space
furnished by any hotel, and such tax shall apply whether paid under
or through a lease, concession, permit, right of access, license,
contract, or other agreement.
(b)
Tax rate.
The tax shall be equal to 7% of the total
consideration provided by an occupant for a sleeping room or sleeping
space, said consideration to include all goods and services provided
by the hotel which are not ordinarily subject to sales tax.
(c)
Presumption of taxability.
For the purpose of proper
administration of the tax, it is presumed that all amounts contributing
to the total cost of, or the total consideration paid for, a sleeping
room are subject to the tax until the contrary is established, and
the burden of proving that any amount is not taxable is upon the party
collecting the tax.
(d)
Exceptions.
(1)
There shall be no tax on the cost of, or consideration paid for,
occupancy of a hotel sleeping room or sleeping facility priced at
less than two dollars ($2.00) per day.
(2)
Other occupancy taxes imposed by other governmental agencies are
excluded in determining the total consideration paid for a room or
space which is the subject of the tax levied by this article.
(3)
The cost or consideration paid for a room or space occupied by a
permanent guest is not subject to this tax.
(4)
There can be no occupancy tax on the consideration paid directly
by the United States Treasury if the constitutional exemption is invoked.
This exception is not extended to employees of the federal government
or any local government who pay the consideration for the room or
space without the federal government being a party to the contract.
(Ordinance 2012-1-3D adopted 1/3/12)
The revenue derived from this tax will only be used for the
purposes as authorized by applicable state law. The town manager,
upon approval by the town council, may contract with an approved organization
for the disposition of revenues from this tax.
(Ordinance 2012-1-3D adopted 1/3/12)
(a)
All parties owning, operating, managing or controlling any hotel shall collect the tax imposed in section 11.03.002 for the town. As used in this article, the term “controlling” includes but is not limited to accepting occupant reservations for rooms in a hotel if the occupant makes or pays a deposit, advance payment, or other service fee associated with or attributable to the use, possession, or any right to use or possess a sleeping room or space whether or not such charges are separately listed in an invoice, transaction receipt, or other list of charges provided to the occupant.
(b)
All parties collecting the subject tax are hereby authorized to deduct
and withhold from the party’s payment to the town, as reimbursement
for the cost of collecting the tax, 1% of the amount of tax collected
and required to be reported to the town.
(c)
All parties collecting the subject tax shall forfeit the 1% reimbursement
for failure to pay the tax or to file reports as required by this
article.
(Ordinance 2012-1-3D adopted 1/3/12)
(a)
Every person required to collect the tax by section 11.03.004 shall file a report with the town manager showing: the consideration paid for all sleeping room or sleeping space occupancies in the preceding month; the amount of tax collected on such occupancies; and any other useful and relevant information as the town manager may reasonably require. This report is timely if filed on the tenth day following the end of each monthly period.
(b)
Every person required to collect the tax by section 11.03.004 shall provide the town with a copy of all reports related to sleeping room or sleeping space occupancy filed with the state comptroller. This report is timely filed with the town if filed no later than 10 days from the last day of each quarterly period.
(Ordinance 2012-1-3D adopted 1/3/12)
The town manager shall have the power to make such rules and
regulations as are necessary to effectively collect the tax levied
herein, and the town manager shall upon reasonable notice have access
to books and records necessary to enable him or 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 2012-1-3D adopted 1/3/12)
(a)
If any person shall fail to collect the tax imposed in this article
or shall fail to file a report as required herein, or shall fail to
pay to the town manager 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 be punished
by a fine of no less than $100.00, but not to exceed the sum of $500.00,
for each offense, and each and every day such offense shall continue
shall be deemed to constitute a separate offense.
(b)
In addition, such person who fails to remit the tax imposed by section 11.03.002 within the time required shall forfeit 5% of the amount due as a penalty and after the first 30 days shall forfeit an additional 5% of such tax; provided, however, the penalty shall never be less than $1.00. Delinquent taxes shall draw interest at the rate of 10% per annum beginning 60 days from the date due.
(c)
The penalties described in subsections (a) and (b) are in addition to other available remedies, including civil suits authorized by section 11.03.008. The town’s prosecution of, or decision not to prosecute, a person failing to timely remit the tax or file required reports shall have no effect on any other remedy available to the town.
(d)
Payment of any fine or penalty shall not reduce the tax due to the
town by a person found to have violated this article.
(Ordinance 2012-1-3D adopted 1/3/12)
(a)
The town manager shall refer any hotel occupancy tax account that
has a delinquent balance older than sixty days to the town attorney
for the purpose of filing a suit to enjoin the hotel owner, operator,
manager, and other persons in control from operating any hotel in
the town until the tax is paid and/or the appropriate report filed.
This remedy shall be in addition to any collection suit, municipal
court criminal complaint, or other remedy available to the town.
(b)
The town attorney is authorized to bring suit against a person who
is required to collect the tax imposed by this article and pay the
collections over to the municipality and who has failed to file a
tax report or pay the tax when due to collect the tax not paid or
to enjoin the person from operating a hotel in the municipality until
the tax is paid or the report filed, as applicable, as provided by
the court’s order. In addition to the amount of tax owed under
this chapter, the person is liable to the municipality for:
(1)
The town’s reasonable attorney’s fees;
(2)
The costs of an audit conducted in accordance with Texas Tax Code,
chapter 351 (as amended), as determined by the town using a reasonable
rate, but only if the tax has been delinquent for at least two complete
quarterly periods at the time the audit is conducted; and
(3)
A penalty equal to 15 percent of the total amount of the tax owed.
(c)
The remedies provided by this section are in addition to other available
remedies. The town’s filing of suit in accordance with this
section shall have no effect on any other remedy available to the
town.
(Ordinance 2012-1-3D adopted 1/3/12)
The town manager shall not be required to refer a delinquent
account to the town attorney for the purpose of enjoining the hotel
operators from doing business in the town if the owner, manager, operator,
or other person(s) in control provides an acceptable surety bond in
an amount equal to the municipal hotel occupancy tax collected on
behalf of the subject hotel in the six best net revenue months of
the twelve full calendar months immediately prior to the acquisition
of the bond, said bond to ensure payment for a one-year period, and
be updated and approved by the town manager annually if said hotel
operators desire to continue such protection from business-closing
during a period of delinquency.
(Ordinance 2012-1-3D adopted 1/3/12)
