Pursuant to chapter 351 of the Tax Code of the state, there
is hereby levied a tax of seven percent (7%) of the price paid for
a room in a hotel. The tax shall apply to every person who, under
a lease, concession, permit, right of access, license, contract, or
agreement, pays for the use or possession or for the right to the
use or possession of a room that is in a hotel, costs $2.00 or more
each day, and is ordinarily used for sleeping. 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 those services related to the cleaning and readying of the
room for possession.
(Ordinance 631, sec. 15-93, 7/8/03)
(a)
The owner of each hotel or motel shall collect the tax from the occupant
and shall file, on forms to be provided by the city, on or before
the tenth day of each following month a report with the city tax collector
showing the consideration paid during the preceding month and the
tax collected, which tax shall be remitted in full by the owner to
the city tax collector.
(b)
The persons and entities described in V.T.C.A., Tax Code, section
351.006, are exempt from payment of the hotel occupancy tax levied
in this article.
(1978 Code, sec. 15-94; Ordinance
adopting Code)
Any owner failing to collect the tax hereby imposed, or failing to report as herein required, or failing to remit the tax collected, shall be deemed guilty of a misdemeanor and, upon conviction, shall be penalized by a fine as provided in section 1.01.009 of this code, and each violation shall be considered a separate offense.
(1978 Code, sec. 15-95)
