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:
Consideration.
The cost of the room, sleeping space, bed, dormitory space, or other facilities in a hotel, but shall not include the cost of any food served or personal services rendered to an occupant of a hotel 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.
Hotel.
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, lodging house, inn, rooming house, or bed and breakfast. The term also includes a short-term rental, which shall mean the rental of all or part of a residential property to a person who is not a permanent resident. The term does not include: a hospital, sanitarium, or nursing home; 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 Section 61 of the Texas Education Code, used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution; or, an oilfield portable unit, as defined by Section 152.001 of the Texas Tax Code.
Occupancy.
The use, possession, right to use, or right of possession of any room, space, or sleeping facility in a hotel for any purpose.
Occupant.
Anyone who for consideration uses, possesses, or has a right to use or possess any room, rooms, sleeping space, or facility in a hotel under any lease, concession, permit, right of access, license, contract, or agreement.
Permanent resident.
Any occupant who has or shall have the right to occupancy of any room, sleeping space, or facility in a hotel for at least thirty (30) consecutive days during the current calendar year or preceding year.
Person.
Any individual, company, corporation, or association owning, operating, managing, or controlling any hotel in the city or in the city's extraterritorial jurisdiction.
Quarterly period.
The regular calendar quarters of the year. The first (1st) quarter being composed of the months of January, February, and March; the second (2nd) quarter being the months of April, May, and June; the third (3rd) quarter being the months of July, August, and September; and, the fourth (4th) quarter being the months of October, November, and December.
Tax assessor-collector.
The city tax assessor-collector as designated in section 16-41 of this code.
(Ordinance 497 adopted 5/17/2023)
(a) 
There is hereby levied a tax upon the occupant of any room, space, or facility furnished by any hotel in the city or the city's extraterritorial jurisdiction where such cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to seven percent (7%) 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 shareholder or individual.
(d) 
All revenue derived from the 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 authorized by Texas Tax Code § 351, as the city council may from time-to-time direct or provide.
(Ordinance 497 adopted 5/17/2023)
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 16-62 for the city and deliver said tax quarterly to the city together with the report required by this code.
(Ordinance 497 adopted 5/17/2023)
(a) 
On or before the last business day of the month immediately following each quarterly period, every person required by section 16-63 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 or the city's extraterritorial jurisdiction 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; and
(8) 
Certification that it is correct and 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 last business day of the month immediately following each quarterly period.
(Ordinance 497 adopted 5/17/2023)
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 the determination of the correctness of any report filed as required by this article and the amount of taxes due under the provisions of this article.
(Ordinance 497 adopted 5/17/2023)
(a) 
Enforcement of this article and 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 provision 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 1-5 of this code.
(c) 
Any person violating any provision of this article shall further reimburse to the city any expenses incurred in the enforcement provided hereunder.
(Ordinance 497 adopted 5/17/2023)