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 in a 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, and shall not
include any tax assessed for occupancy by any other governmental agency.
Any buildings in which members of the public, for a consideration,
obtain sleeping accommodations. The term shall include hotels, motels,
tourist homes, tourist houses, tourist courts, lodginghouses, inns,
roominghouses, bed and breakfasts, and all other facilities where
rooms or sleeping facilities or spaces are furnished for a consideration.
The term “hotel” shall not be defined as to include:
A hospital, sanitarium, nursing home or convalescent home.
A dormitory or other housing facility owned or leased and operated
by an institution of higher education or a private or independent
institution of higher education as those terms are defined by V.T.C.A.,
Education Code section 61.003, used by the institution for the purpose
of providing sleeping accommodations for persons engaged in an educational
program or activity at the institution.
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 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 sleeping space or facility in a hotel for at least
30 consecutive days during the current calendar year or preceding
year so long as there is no interruption of payment for the period.
Any individual, company, corporation or association owning,
operating, managing or controlling any hotel in the city.
(2001 Code, sec. 70-31)
(a)
There is 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 $2.00 or more per day, such tax to be equal to seven 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 section upon a permanent resident.
(c)
Exceptions are as provided in V.T.C.A., Tax Code, section 351.006.
(d)
All revenue derived from the occupancy tax imposed in subsection (a) of this section shall be placed in the general fund of the city and shall be used for purposes (or any of them) authorized by V.T.C.A., Tax Code section 351.001 et seq., as the city council may from time to time direct or provide.
(2001 Code, sec. 70-32; Ordinance 87-08 adopted 9/25/08; Ordinance adopting Code)
Every person owning, operating, managing or controlling any hotel in the city shall collect the tax imposed in section 11.04.002 for the city.
(2001 Code, sec. 70-33)
On or before the last day of the month, every person required by section 11.04.003 to collect the tax imposed in this article shall file a report with the city secretary showing the consideration paid for all room occupancies in the preceding month, the amount of the tax collected on such occupancies, and any other information as the city secretary may reasonably require. Additionally, such person shall be required to file one copy of the quarterly report required in conjunction with the state hotel occupancy tax. Such person shall pay to the city the amount of tax collected from occupants during the period of the report at the time of filing the report.
(2001 Code, sec. 70-34; Ordinance
adopting Code)
The city secretary shall have the power to make such rules and
regulations as are necessary to effectively collect the tax levied
in this article, and shall upon reasonable notice have access to books
and records necessary to enable the city secretary 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.
(2001 Code, sec. 70-35)
If any person shall fail to collect the tax imposed in this article, or shall fail to file a report as required in this article, or shall fail to pay the city the tax as imposed in this article, when the report or payment is due, or shall file a false report, such person shall upon conviction be punished as provided in section 1.01.009. In addition, such person who fails to remit the tax imposed by this article within the time required shall forfeit five percent of the amount due as a penalty, and after the first 30 days of delinquency shall forfeit an additional five percent of such tax; however, the penalty shall never be less than $5.00. Delinquent taxes shall draw interest at the rate of ten percent per annum, beginning 60 days from the date due, on the tax imposed by this article.
(2001 Code, sec. 70-36)
