(a)
There is hereby levied a tax on any 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 in a hotel costing more than $2.00 per day that is ordinarily
used for sleeping; such tax to be paid to be equal to 5% of the price
paid for the room in the hotel.
(b)
No tax shall be imposed hereunder upon a permanent resident.
(c)
(1)
No tax shall be imposed on the United States, this state or an agency,
institution, board, or commission of this state other than an institution
of higher education.
(2)
No tax shall be imposed on an officer or employee of a government entity described by subsection (c)(1) when traveling or otherwise engaged in the course of official duties for the governmental entity.
(3)
In this subsection, “institution of higher education”
has the meaning assigned by section 61.003, Education Code.
(Ordinance 95-11 adopted 11/21/95)
The following words, terms and phrases as applicable to the
construction of this article and as used herein are hereby defined
as follows:
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, lodginghouse, inn, or
roominghouse, but does not include a hospital, sanitarium, or nursing
home.
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 the payment for the period.
Any individual, company, or association.
The cost of the room in a hotel, but shall 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.
A quarter of the calendar year. The first quarter is composed
of the months of January, February, and March; the second quarter
is composed of the months of April, May, and June; the third quarter
is composed of the months July, August, and September; and the fourth
quarter is composed of the months of October, November, and December.
(Ordinance 95-11 adopted 11/21/95)
(a)
Revenue derived from the occupancy tax hereby levied shall be used
as follows:
(b)
The revenue derived from the occupancy tax and remitted to the entities
above set forth shall be expended in a manner directly enhancing and
promoting tourism in the convention and hotel industry as required
by section 351.101 of the Tax Code of the state, as the same may be
from time to time amended.
(c)
Said entities must comply with said section 351.101 of the Tax Code
of the state by presenting their annual budget to the city council
for its written approval in advance of implementation of the budget
and shall make periodic reports to the city council at least quarterly
listing the expenditures made by said entity with revenue from the
tax authorized by this article. The revenues provided to the entities
by the occupation tax shall be maintained in a separate account established
for that purpose and may not be commingled with revenues from any
other money.
(d)
Each entity shall enter into a contract with the city that incorporates
the provisions of chapter 351 entitled “Municipal Hotel Occupancy
Taxes” of the Tax Code of the state, related to the use and
allocation of the tax revenues in accordance with said chapter.
(Ordinance 95-11 adopted 11/21/95)
Every person owning, operating, managing or controlling any
hotel shall collect the tax imposed herein for the city.
(1977 Code, sec. 5-23)
(a)
On or before the last day of the month following each quarterly period,
any and every person required to collect the tax imposed herein shall
file a report with the city secretary showing the price paid for the
use or possession or for the right to the use or possession of a room
in the hotel owned, operated, managed or controlled by the person
in the preceding quarter, the amount of the tax collected and any
other information the city secretary may reasonably require. Such
person shall pay the city secretary the taxes due at the time of the
filing of such report.
(b)
At the end of each quarter, each hotel shall provide a copy of the
quarterly report filed with the state comptroller to the city.
(Ordinance 95-11 adopted 11/21/95; Ordinance adopting 2004 Code)
If any person shall fail to collect the tax imposed herein, or shall fail to report as required herein, or shall fail to pay the city secretary the tax as imposed herein, when said report or payment is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and upon conviction be punished by a fine in accordance with the general penalty provision found in section 1.01.009 of this code. In addition, such person who fails to remit the tax or violates the reporting provisions imposed hereby within the time required shall forfeit an additional 5% of such tax; provided, however, that the penalty shall never be less than $1.00. Delinquent taxes shall draw interest at the rate of 6% per annum beginning 30 days from the date due.
(Ordinance 95-11 adopted 11/21/95)
Unless action of the city council is taken to continue or change the tax rate of 5% set forth in section 11.03.001(a) on or before August 1, 1997, the tax rate in said section shall automatically change and revert to a tax rate of 3%.
(Ordinance 95-11 adopted 11/21/95)
