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:
means the cost of the room, sleeping space, bed or dormitory
space or other facilities 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 or space for occupancy,
and shall not include any tax assessed for occupancy thereof by any
other governmental agency.
shall have the same meaning as found in V.T.C.A., Tax Code
§ 156.001; any building, trailer, railroad Pullman car not
being utilized for the transportation of travelers, or other facility
in which the public may, for a consideration, obtain sleeping accommodations.
The term "hotel" shall include hotels, motels, tourist homes, houses
or courts, lodginghouses, inns, roominghouses, trailer houses, trailer
motels, railroad Pullman cars parked on a siding or other area and
used for sleeping accommodations not involving the transportation
of travelers, dormitory space where bed space is rented to individuals,
or groups, apartments not occupied by "permanent residents," as that
term is hereinafter defined, and all other facilities where rooms
or sleeping facilities or spaces are furnished for a consideration,
but the term "hotel" shall not be defined so as to include a hospital,
sanitarium, nursing home or convalescent home.
means the use or possession, or the right to use or possession
of any room, space or sleeping facility in a hotel for any purpose.
means 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.
means 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.
means any individual, company, corporation, or association
owning, operating, managing or controlling any hotel in the city.
means 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.
shall be used interchangeably and means the city tax assessor-collector.
(Ordinance 99, § 1, adopted 3/13/1978; Ordinance 83-153-4, § 1, adopted 9/6/1983)
(a)
There
is hereby 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 hereunder upon a permanent resident.
(c)
No tax
shall be imposed hereunder 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 share holder
or individual.
(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 the purposes (or any of them) authorized by V.T.C.A., Tax Code § 351.101 et seq., as the city council may from time to time direct or provide.
(Ordinance 99, § 2, adopted 3/13/1978; Ordinance 83-153-4, § 2, adopted 9/6/1983)
Every person owning, operating, managing or controlling any hotel in the city and the extraterritorial jurisdiction of the city, shall collect the tax imposed in section 38-97 for the city and deliver said tax quarterly to the city together with the report required by this Code.
(Ordinance 99, § 3, adopted 3/13/1978; Ordinance 83-153-4, § 3, adopted 9/6/1983)
(a)
On or before the first day of the month immediately following each quarterly period, every person required by section 38-98 to collect the tax imposed herein shall file a report with the tax assessor-collector showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies, and any other information as the tax assessor-collector may reasonably require. Such person shall pay the amount of tax collected for occupants during the period of the report at the time of filing the report.
(b)
Every
person owning, operating, managing or controlling any hotel in the
city shall prepare and file with the city secretary a report reflecting:
(1)
The
name of the hotel;
(2)
The
name and address of the hotel owner;
(3)
The
name and address of the hotel manager or hotel operator;
(4)
The
gross revenues of the hotel;
(5)
The
"consideration" received by the hotel;
(6)
The
amount of hotel tax collected for the city;
(7)
The
amount of hotel tax being delivered to the city;
(8)
Said
report shall be certified to be correct signed, sworn to and subscribed
before a Notary Public.
(c)
The
hotel tax report shall be prepared and filed quarterly with the city
secretary at the city hall, on or before the first business day of
the month immediately following each quarterly period.
(Ordinance 99, § 4, adopted 3/13/1978; Ordinance 83-153-4, § 4, adopted 9/6/1983)
The tax assessor-collector shall have the power to make such
rules and regulations as are necessary to effectively collect the
tax levied herein, and shall upon reasonable notice have access to
books and records necessary to enable him 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 99, § 5, adopted 3/13/1978)
(a)
Enforcement
of this article and or collection of any delinquent tax or action
to require filing of the report required herein shall be in the manner
provided by law.
(b)
Any person violating any of the provisions of this article shall be deemed guilty of a separate offense for each and every day, or portion thereof, during which any violation of any of the provisions of this article is committed, continued, or permitted, and upon conviction of any such violation such person shall be punished by a fine as provided in section 1-13.
(c)
Any
person violating any provision of this article shall further reimburse
to the city any expenses incurred in the enforcement provided hereunder.
(Ordinance 83-153-4, § 5,
adopted 9/6/1983)
