For the purpose of this division, the following definitions
shall apply, unless the context clearly indicates or requires a different
meaning:
The cost of the room, sleeping space, bed or dormitory space,
or other facility in such 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 for occupancy and shall
not include any tax assessed for occupancy thereof by any other governmental
agency.
A building, trailer, or other facility, in which the public
may, for a consideration, obtain sleeping accommodations. The term
includes a hotel, motel, short-term rental, tourist home, tourist
house, tourist court, lodging house, inn, rooming house, or bed and
breakfast. The term does not include a hospital, sanitarium or nursing
home, nor does the term include 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 Texas 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 the 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 rooms 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.
The regular calendar quarters of the year, the first quarter
being composed of the months of January, February, and March; the
second quarter being the months of April, May, and June; the third
quarter being the months of July, August, and September; and the fourth
quarter being the months of October, November, and December.
A dwelling unit that is rented out for compensation on a
temporary basis for a period of less than thirty (30) consecutive
days; including, but not limited to, single-family unit, duplex unit,
tri-plex, four-plex unit, multifamily unit, manufactured or mobile
home unit, townhome, or condominium.
The tax assessor and collector of the city.
(1966 Code, sec. 16-1/2-21; Ordinance 505 adopted 9/17/81; 1999 Code, sec. 33.30; Ordinance 1198 adopted 1/8/2024)
(a)
There
is hereby levied a tax upon the cost of occupancy of any room or space
furnished by any hotel within the city or within one mile of the city’s
corporate boundaries (the city’s extraterritorial jurisdiction)
where such cost of occupancy is at the rate of $2 or more per day,
such tax to be equal to 7% of the consideration paid by the occupant
of such room, space, or facility to such hotel, exclusive of other
occupancy taxes imposed by other governmental agencies. Provided,
however, the tax shall not be imposed if, as a result of the adoption
of the combined rate of state, county, and municipal hotel occupancy
taxes within the extraterritorial jurisdiction, such combined tax
rate would exceed 15% of the price paid for a room in a hotel. In
such event, the tax hereinabove provided shall be levied only upon
hotels, rooms, or space furnished within the corporate limits of the
city. The hotel operator shall be responsible for collection of the
tax levied by this section without regard to whether the occupancy
was arranged or paid for directly by the occupant or a third party
such as an online travel company or other agent.
(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.
(1966 Code, sec. 16-1/2-22; Ordinance 505 adopted 9/17/81; Ordinance 661 adopted 3/10/94; Ordinance 761 adopted 12/16/02; 1999 Code, sec. 33.31; Ordinance 1158 adopted 7/18/22)
Every person owning, operating, managing, or controlling any hotel shall collect the tax imposed in section 2.08.092 hereof for the city.
(1966 Code, sec. 16-1/2-23; Ordinance 505 adopted 9/17/81; 1999 Code, sec. 33.32)
(a)
On
the last business day of the month following the month of collection,
every person required hereby to collect the tax imposed by this chapter
shall file a report with the city; said report shall show the consideration
paid for all room occupancies in the preceding month, the amount of
tax collected on the city's behalf on such occupancies, the number
of persons exempt from the hotel/motel tax during the month, and any
other information on a form promulgated by the tax collector. Such
person shall also pay over the tax due on such occupancies at the
time of filing such report. At the time of the quarterly report and
payment of the state hotel occupancy tax, there shall also be furnished
to the city tax collector a copy of such quarterly report.
(b)
Short-term
rentals collect and remit the hotel occupancy tax in accordance with
Texas Tax Code ch. 351. The operator shall remit to the city, all
city hotel occupancy taxes collected pursuant to state law by the
20th business day of the month following the month of collection.
If a taxpayer owes less than $500.00 for a calendar month or less
than $1,500.00 for a calendar quarter, the taxpayer qualifies as a
quarterly filer. A quarterly filer shall remit all city hotel occupancy
taxes collected pursuant to state law by the 20th business day of
the month following the month ending the quarter.
(1966 Code, sec. 16-1/2-24; Ordinance 505 adopted 9/17/81; 1999 Code, sec. 33.33; Ordinance 1198 adopted 1/8/2024)
The tax assessor and 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 to 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 and collector shall be permitted
to have access to books and records during reasonable business hours
as shall be necessary to enable the tax assessor and collector to
determine the correctness of the amount due under the provisions of
this division, or to determine whether or not a report should have
been filed and the amount, if necessary, of taxes due.
(1966 Code, sec. 16-1/2-25; Ordinance 505 adopted 9/17/81; 1999 Code, sec. 33.34)
If any person required by the provisions of this division to
collect the tax imposed herein, or make reports as required herein,
and pay to the tax assessor and collector the tax imposed herein,
shall fail to collect such tax, file such report, or pay such tax,
or if any such person shall file a false report, or any such person
shall violate any of the provisions of this division, such person
shall be deemed guilty of a misdemeanor and upon conviction be punished
by a fine as provided by the city charter, and shall pay to the tax
assessor and collector the tax due, together with a penalty of 5%
of the tax due for each 30 days that the same is not timely filed.
(1966 Code, sec. 16-1/2-26; Ordinance 505 adopted 9/17/81; 1999 Code, sec. 33.35)
