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, lodging houses, inns,
rooming houses, 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.
(Ordinance 2002-17, sec. 1, adopted 8/13/02)
The revenue derived from the occupancy tax may be used for any
purpose authorized by V.T.C.A., Tax Code, chapter 351, as such statute
now exists or may hereafter be amended.
(Ordinance 2002-17, sec. 2, adopted 8/13/02)
(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 (7%)
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)
No tax shall be imposed under this section upon 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 as provided in V.T.C.A., Tax Code
section 156.102(a).
(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.
(Ordinance 2002-17, sec. 3, adopted 8/13/02; Ordinance adopting Code)
The tax levied herein shall be paid to the city by the respective
taxpayer. The tax shall be computed on the basis of the total cost
of occupancy tax due the state. The taxpayer shall furnish to the
city a copy of the occupancy tax report filed with the state, and
shall pay the tax accordingly. The tax shall be due and payable to
the city quarterly; the quarterly payment due dates are to correspond
exactly with the due date adopted or hereafter adopted by the state.
(Ordinance 2002-17, sec. 4, adopted 8/13/02)
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.
(Ordinance 2002-17, sec. 5, adopted 8/13/02)
If the payment due the city together with the copy of the occupancy
tax report furnished by the state is not received by the date due,
as adopted by the state, then a penalty equal to ten percent (10%)
of the sum due the city shall immediately accrue and be payable to
the city. Interest at the rate of eight percent (8%) per annum shall
also accrue for all sums, exclusive of penalty, which may be due the
city by reason of this article.
(Ordinance 2002-17, sec. 6, adopted 8/13/02)
