As employed in this article, unless the context would dictate
otherwise, the following words, terms, and phrases are defined as
follows:
The cost of the room in such hotel only if the room is one
ordinarily used for sleeping, and shall not include the cost 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.
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 regular calendar month of the year.
The use or possession, or the right to the use or possession,
of any room in a hotel if the room one ordinarily used for sleeping
and if the occupant’s use, possession, or right to use or possess
extends for a period of less than thirty (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.
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.
Any individual, company, corporation, or association owning,
operating, managing or controlling any hotel.
The tax assessor/collector for the city.
(Ordinance 270, sec. 1, adopted 8/11/87)
(a)
There is hereby levied a tax on the cost of occupancy of any room
or space furnished by any hotel where such cost of occupancy is at
the rate of $2.00 or more per day, such tax to be equal to 7% of the
consideration paid by the occupant for such room to such hotel.
(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.
(d)
Revenues derived from the tax rate in excess of four percent (4%)
may only be used for the following purposes:
(1)
The acquisition of sites for and the construction, improvement, enlarging,
equipping, repairing, operation, and maintenance of convention center
facilities including, but not limited to, civic center convention
buildings, auditoriums, coliseums, civic theaters, museums, and parking
areas or facilities for the parking or storage of motor vehicles or
other conveyances located at or in the immediate vicinity of the convention
center facilities;
(2)
The furnishing of facilities, personnel and materials for the registration
of convention delegates or registrants;
(3)
For advertising for general promotional and tourist advertising of
the city and its vicinity and conducting a solicitation and operating
program to attract conventions and visitors either by the city or
through contracts with persons or organizations selected by the city.
(e)
All other revenues derived from the tax assessed by this article
shall be used in keeping with the purposes as set forth in V.T.C.A.,
Tax Code, section 351.101, as amended.
(Ordinance 270, sec. 2, adopted 8/11/87; Ordinance adopted 6/14/05)
Every person owning, operating, managing, or controlling any
hotels shall collect the tax imposed hereinabove for the benefit of
the city.
(Ordinance 270, sec. 3, adopted 8/11/87)
On or before the fifteenth (15th) of April, July, October and
January of each calendar year, every person required under this article
to collect the tax imposed herein shall file a report with the tax
assessor/collector showing any consideration paid for all room or
sleeping space occupancies in the preceding quarter, the amount of
tax collected on such occupancies and any other information as the
tax assessor/collector may reasonably require, which report shall
be in writing, Such person shall pay the tax due on such occupancies
at the time of filing such report.
(Ordinance 270, sec. 4, adopted 8/11/87)
The tax assessor/collector shall adopt such procedures, rules
and regulations as are reasonably necessary effectively to collect
the tax levied herein, and shall, upon request of any person owning,
operating, managing or controlling any hotel, furnish a copy of such
procedures, rules and regulations for the guidance of such person
and facilitate the collection of such tax as such collection is required
herein. Such procedures, rules and regulations shall be in writing
and a copy thereof shall be placed on file with the city secretary.
The tax assessor/collector shall be permitted to have access to books
and records during reasonable business hours as shall be necessary
to enable him to determine the correctness of the amount due under
the provisions of this section, or to determine whether or not a report
should have been filed and the amount, if necessary, of taxes due.
(Ordinance 270, sec. 5, adopted 8/11/87)
(a)
If any person required by the provisions of this article to collect the tax imposed herein, or make reports required herein and to pay the tax assessor/collector the taxes imposed herein, shall fail to collect such taxes, file such report, or collect such taxes, or if any such person shall file a false report, or any person shall violate any of the provisions of this article, such person shall be deemed guilty of a misdemeanor and upon conviction be punished by a fine in accordance with the general penalty provided in section 1.01.009 of this code.
(b)
If the operators of any hotel shall fail to file a report for any
period as required by this article, or shall fail to pay the tax for
any period as required by this article, then the tax assessor/collector
is hereby authorized to make an assessment of the tax for such period.
The tax assessed, together with any penalties provided by statute,
shall be a prior and superior lien on all property of the motel.
(c)
There shall be imposed a penalty of five percent (5%) per month or
any part of a month on any tax delinquency.
(Ordinance 270, sec. 6, adopted 8/11/87)
