The purpose of this article is to raise money to promote tourism
and the convention and hotel industry for the city. The allocation
of the revenue from the hotel occupancy tax shall be as established
by resolution of the city council and in accordance with state law.
(1990 Code, sec. 22-26)
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:
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, rooming
house, or bed and breakfast, but does not include a hospital, sanitarium,
or nursing home.
A quarter of the calendar 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.
A place in a hotel ordinarily used for sleeping by a person
pursuant to a lease, concession, permit, right of access, license,
contract or agreement and for which the person pays at least two dollars
($2.00) or more each day for the use or possession, or for the right
to the use or possession, of such place.
(1990 Code, sec. 22-27)
(a)
There is hereby levied a tax of seven (7) percent of the price paid
by a person for a room in a hotel located within the city or within
the city’s extraterritorial jurisdiction.
(b)
The price of a room in a hotel does not include the cost of food
served by the hotel and the cost of personal services performed by
the hotel for the person except for those services related to cleaning
and readying the room for use or possession.
(c)
No tax shall be imposed hereunder upon 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.
(1990 Code, sec. 22-28)
Every person owning, operating, managing or controlling any hotel within the city or within the city’s extraterritorial jurisdiction shall collect the tax imposed in section 11.04.003 hereof for the city.
(1990 Code, sec. 22-29)
On the last day of the month following each quarterly period,
every person required by this article to collect the tax imposed herein
shall file a report with the city secretary 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. Such person shall pay
the tax due on occupancies at the time of filing the report. Such
person shall also timely provide to the city a copy of the monthly
or quarterly report made to the state comptroller.
(1990 Code, sec. 22-30)
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 this article.
(1990 Code, sec. 22-31)
(a)
The city may enter into a contract with an agency or agencies outside
of the city government to administer the funds made available under
this article and to carry out the purposes of this article.
(b)
After the last quarter of the year, each agency receiving funds pursuant
to this article shall file a written report with the city indicating
that funds received were spent in accordance with state law. Such
report shall be filed no later than thirty (30) days following the
end of the calendar year.
(1990 Code, sec. 22-32)
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 such 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 fine not to exceed five hundred dollars ($500.00).
In addition, such person who fails to remit the tax or violates the
reporting provisions imposed by this article within the time required
shall be subject to additional penalties and attorney fees as authorized
by V.T.C.A., Tax Code section 351.004.
(1990 Code, sec. 22-33)
