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:
Administrator.
The city staff member responsible for administering and collecting the tax for the city described in this article.
Consideration.
The cost of a room or space in a hotel if the room is one ordinarily used for sleeping, and shall not include the cost of any food served or personal services rendered to the occupant of such room not related to the cleaning and readying of such room for occupancy.
Hotel.
Any building in which the public may, for consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, lodging houses, cabins, inns, rooming houses, trailer houses, trailer motels, dormitories where bed space is rented, apartments not occupied by permanent resident, short-term rentals, and all other facilities where rooms or sleeping facilities or space are furnished for consideration. The term "hotel" does not include a residence or portion of a residence rented to a member of the resident's family or hospitals, sanitariums, or nursing homes.
Occupancy.
The use or possession, or the right to the use or possession, of any room in a hotel if the room is one ordinarily used for sleeping and if the occupant's use, possession, or right to use or possession extends for a period of less than thirty (30) days.
Occupant.
Anyone who, for consideration, uses, possesses, or has a right to use or possess any room in a hotel if the room is one ordinarily used for sleeping.
Permanent resident.
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 payment for the period.
Short-term rental.
The rental of all or part of a residential property to a person who is not a permanent resident.
(Ordinance 24-02-1349 adopted 2/20/2024)
There is hereby established and levied a tax upon the cost of occupancy of any room ordinarily used for sleeping and furnished by any hotel in the city or in the city's extraterritorial jurisdiction where such costs of occupancy is at the rate of two dollars ($2.00) or more per day. Such tax is hereby levied at the rate of seven (7) percent of the consideration paid to the hotel by the occupant of the room, and shall be administered in accordance with Texas Tax Code chapter 351, and this article. All persons, organizations, and entities specified for exemption in Texas Tax Code chapter 351, as amended, are exempt from the payment of the tax imposed under this section.
(Ordinance 24-02-1349 adopted 2/20/2024)
The revenues derived from the hotel occupancy tax levied pursuant to this article shall be expended only for the purposes and in the manner authorized by Texas Tax Code chapter 351, as it exists and or may be amended, as the city council may direct and authorize.
(Ordinance 24-02-1349 adopted 2/20/2024)
The tax levied pursuant to this article upon hotel occupancy shall be collected by each person owning, operating, managing, or controlling any hotel within the city or within the city's extraterritorial jurisdiction upon collection by said person of the consideration paid by the occupant of the sleeping room. Such revenues shall be paid by the hotel to the city by the fifteenth (15th) day of the month following each monthly reporting period in which the tax is earned pursuant to section 18.05.007.
(Ordinance 24-02-1349 adopted 2/20/2024)
Every hotel within the city or within the city's extraterritorial jurisdiction shall keep and maintain an accurate record of the consideration and the hotel occupancy tax paid by the occupant of each sleeping room in the hotel, and any employee, agent, officer, or representative of the city shall be authorized to have access to the records maintained hereunder at all reasonable times.
(Ordinance 24-02-1349 adopted 2/20/2024)
(a) 
The administrator shall have the power to make any rules and regulations necessary to effectively collect the tax. The administrator shall, upon giving reasonable notice, have access to all books and records necessary to determine the correctness of any report filed as required by this article and the amount of taxes due under this article.
(b) 
Each hotel shall register with the administrator, in a form prescribed by the administrator. The administrator shall keep records of all hotels in the city. The hotel operator may be required to provide updated contact information on a regular basis.
(c) 
Each hotel operator shall schedule an annual inspection by the building inspector of the interior and exterior of a hotel to determine compliance with state and local laws, including the Texas Health and Safety Code. A nonrefundable inspection fee shall be paid to the city by the hotel operator. If entry for a building inspector is refused by a hotel operator, the building inspector may seek a warrant permitting entry pursuant to Texas Code of Criminal Procedure article 18.05, as the same may be amended from time-to-time.
(Ordinance 24-02-1349 adopted 2/20/2024)
(a) 
On the 15th day of the month following each month in which a tax is earned, every person required by this article to collect the tax shall file a report with the administrator showing:
(1) 
The consideration paid for all occupancies in the preceding month;
(2) 
The amount of the tax collected on the occupancies; and
(3) 
Any other information the administrator may reasonably require.
(b) 
Every person required by this article to collect the tax shall pay the tax due on all occupancies in the preceding month to the administrator at the time of filing the report required under subsection (a) of this section.
(Ordinance 24-02-1349 adopted 2/20/2024)
(a) 
A person commits an offense if he:
(1) 
Fails to collect the tax;
(2) 
Fails to file a report as required by this article;
(3) 
Fails to pay the administrator the tax when payment is due; or
(4) 
Files a false report.
(b) 
An offense committed under subsection (a) of this section is punishable by a fine as provided in section 1.01.009 of the Code of Ordinances.
(c) 
In addition to any penalties imposed under subsection (b) of this section, a person failing to pay the tax to the administrator within the time required shall pay an additional ten (10) percent of the tax due as a penalty. An additional ten (10) percent of the tax due shall be paid thirty (30) days later if the tax is not paid. The penalty provided by this subsection may never be less than five dollars ($5.00). Delinquent taxes shall draw interest at the rate provided in Texas Tax Code chapter 351.
(Ordinance 24-02-1349 adopted 2/20/2024)
In addition to any other remedies allowed by state law, the city attorney or other attorney acting for the city may bring suit against a person who is required to file a report required by section 18.05.007, collect the tax imposed by this article and/or pay the collections over to the city if such person has failed to file a tax report, collect the tax and/or pay the tax when due in order to collect the tax not paid, obtain the reports or to enjoin the person from operating a hotel in the municipality until the tax is paid and/or the report filed, as applicable. In addition to the amount of any tax owed under this article, the person is liable to the city for the city's reasonable attorney's fees and a penalty equal to fifteen (15) percent of the total amount of the tax owed, pursuant to Texas Tax Code § 351.004.
(Ordinance 24-02-1349 adopted 2/20/2024)