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:
The cost of the room, sleeping space, bed or dormitory space
or other facilities in such hotel, and 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 occupancy thereof by any
other governmental agency.
Civic centers, civic center buildings, auditoriums, exhibition
halls, coliseums, and other municipal buildings that are suitable
for use as convention and exposition facilities. The term includes
parking areas or facilities that are for the parking or storage of
conveyances and that are located at or in the immediate vicinity of
other convention center facilities.
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, or
rooming house, but does not include a hospital, sanitarium, or nursing
home.
The use or possession, or the right to use or possession,
of any room, space or sleeping facility in a hotel for any purpose.
Anyone who, for a consideration, uses, possesses, or has
a right to use or possess any room or rooms or sleeping space or facility
in a hotel under any lease, concession, permit, right of access, license,
contract or agreement.
Any occupant who has or shall have the right to 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.
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.
The tax collector of the city.
(Ordinance adopted 5/3/77, sec.
1; 1989 Code, sec. 16-41)
(a)
There is hereby levied a tax upon the occupant of any room or space
furnished by any hotel in the city 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 (7) percent of the consideration paid by the occupant
of such room, space or facility to such hotel, exclusive of other
occupancy taxes imposed by any other governmental agency.
(b)
No tax shall be imposed under this article upon:
(1)
An occupant of any room or space rented from a corporation or association
organized and operated exclusively for religious, charitable or education
purposes, no part of the net earnings of which inures to the benefit
of any private shareholder or individual;
(2)
A person who has the right to use or possess a room in a hotel for
at least thirty (30) consecutive days, so long as there is no interruption
of payment for the period; and
(3)
The United States, a governmental entity of the United States, or
an officer or employee of a governmental entity of the United States
traveling on or otherwise engaged in the course of official duties
for the governmental entity.
(c)
Refunds shall be issued to entities and persons exempt from hotel
occupancy tax as provided under sections 156.103 and 351.006 of the
Texas Tax Code.
(d)
No tax increase shall apply to the use or possession of a room under
contract executed before October 1, 1989, under section 351.007 of
the Texas Tax Code.
(Ordinance adopted 5/3/77, sec.
2; Ordinance adopted 11/21/89,
sec. 1; Ordinance adopted 8/7/06(2); 1989 Code, sec. 16-42)
Every person owning, operating, managing or controlling any hotel in the city shall collect the tax imposed in section 11.03.002 hereof for the city.
(Ordinance adopted 5/3/77, sec.
3; 1989 Code, sec. 16-43)
On or before the last day of the month immediately following
each quarterly period, every person required by this article to collect
the tax imposed herein shall file a report with the tax assessor-collector
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 tax collector may reasonably require.
Additionally, such person shall file a copy of the report filed with
the state comptroller in connection with the state hotel occupancy
tax. Such person shall pay the amount of tax collected from occupants
during the period of the report at the time of filing the report.
(Ordinance adopted 5/3/77, sec.
4; 1989 Code, sec. 16-44; Ordinance
adopting 2016 Code)
The tax collector 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 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 adopted 5/3/77, sec.
5; 1989 Code, sec. 16-45)
It is unlawful for any person to fail to collect the tax imposed in section 11.03.002, or to fail to file a report as required in section 11.03.004 or to fail to pay to the tax collector the tax as imposed when the report or payment is due, or to file a false report. In addition, any person who fails to remit the tax imposed by this article within the time required shall forfeit five (5) percent of the amount due as a penalty, and after the first thirty (30) days shall forfeit an additional five (5) percent of such tax. Provided, however, that the penalty shall never be less than five dollars ($5.00). Delinquent taxes shall draw interest at the rate of six (6) percent per annum beginning sixty (60) days from the date due on the tax imposed by this article.
(Ordinance adopted 5/3/77, sec.
6; 1989 Code, sec. 16-46)
