The following words, terms and phrases are, for the purpose
of this article and except where the context clearly indicates a different
meaning, defined as follows:
The cost of a room, sleeping space, bed or dormitory space
in a hotel but 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 the occupancy thereof by any other governmental agency.
Has the meaning provided in section 156.001 of the Texas
Tax Code as amended, modified, or renumbered in accordance with state
law.
The use or possession, or the right to the use or possession
of a room in a hotel by an occupant.
A 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 that is in a hotel,
costs $2.00 or more each day, and is ordinarily used for sleeping.
The term does not apply to a person who is a permanent resident of
such hotel.
A person who has the right to use or possess a room in a
hotel for at least 30 consecutive days, so long as there is no interruption
of payment for the period.
Any individual, company, corporation, association or other
legal entity.
The regular calendar quarters of the city's fiscal year,
the first quarter being composed of the months of the months of October,
November and December; the second quarter being the months of January,
February, and March; the third quarter being the months of April,
May and June; and the fourth quarter being July, August, and September.
(Ordinance 2024-O-018 adopted 7/10/2024)
(a)
The city hereby levies and imposes a tax in the corporate limits
and the extraterritorial jurisdiction of the city upon the consideration
paid by an occupant for occupancy in a hotel. Notwithstanding the
foregoing, this tax is only levied or imposed if the consideration
is at the rate of two dollars ($2.00) or more per day.
(b)
Such tax is equal to seven percent (7%) of the consideration
paid by the occupant for occupancy in a hotel, exclusive of other
hotel occupancy taxes imposed by other governmental agencies.
(c)
No tax shall be imposed hereunder upon a permanent resident.
(d)
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.
(Ordinance 2024-O-018 adopted 7/10/2024)
Every person owning, operating, managing or controlling any
hotel shall collect the tax imposed by section 12.02.072 for the city.
Each such person shall register with the city to establish an account
for payment of taxes collected.
(Ordinance 2024-O-018 adopted 7/10/2024)
On the last day of the month following each quarterly period,
every person required in section 12.02.073 to collect the tax imposed
herein shall file a report with the city manager or their designee
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 the city manager may reasonably require in rules
and regulations to the collection and reporting of the tax. Such person
shall pay the tax due on such occupancies at the time of filing such
report. Every person required to collect the tax and file the report
with the city, shall at the time such report is due, also furnish
to the city manager or their designee a copy of the quarterly report
filed with the state comptroller in connection with the state hotel
occupancy.
(Ordinance 2024-O-018 adopted 7/10/2024)
(a)
Every person required to file the report in section 12.02.074
shall keep legible copies of the following information for a minimum
of four years from the date of the applicable occupancy:
(1)
For each occupancy, the check-in check-out dates, the consideration
paid (including state, county, and municipal hotel occupancy taxes)
on a per occupancy basis and the method of payment;
(2)
Supporting documentation and certificates of exemption for guests
who are exempt from the hotel occupancy taxes;
(3)
Banking records that identify all consideration collected; and
(4)
Records of credit card, electronic payment, and all other noncash
payments made as consideration.
(b)
For occupancies paid with cash, every person required to file
the report in section 12.02.074 shall, in addition to the requirements
of subsection 12.02.075(a), above, issue an electronic or handwritten
receipt that provides the date and time of the occupancy, the room
number, and consideration paid, and shall maintain legible copies
of such receipts for a minimum of four years from the date of the
applicable occupancy.
(c)
The city manager shall have the power to make such rules and
regulations as are reasonable and necessary to effectively collect
the tax levied hereby, and shall upon reasonable notice, have access
to books and records necessary to enable them to determine the correctness
of any report filed as required by this division and the amount of
hotel occupancy taxes due.
(Ordinance 2024-O-018 adopted 7/10/2024)
(a)
If any person required by the provisions of this article to
collect the taxes imposed herein, make reports as required herein
and pay the tax imposed herein, shall fail to collect such taxes,
file such report or pay such taxes, or if any such person shall file
a false report, such person shall be guilty of a misdemeanor and upon
conviction be punished by a fine of not less than $100.00 nor more
than $500.00. Each day that any violation continues shall constitute
and be punishable as separate offense.
(b)
In addition to the tax owed and any other penalties, any person
who fails to file a report as required herein or fails to pay to the
director the tax imposed herein when said report or payment is due,
shall be liable, in addition to the amount of tax owed under this
article, for interest on the principal amount due at the rate of ten
percent per annum, and a civil penalty equal to fifteen percent (15%)
of the total amount of the principal amount past due. In the event
that a suit is instituted for the recovery of the taxes imposed hereunder,
the person shall also be liable for the city's reasonable attorney
fees and costs incurred for the recovery of the tax, penalties, and
interest.
(Ordinance 2024-O-018 adopted 7/10/2024)
The provisions of this article as may be amended from time-to-time
shall apply to all territory within the extraterritorial jurisdiction
of the city as the same may exist from time-to-time, and the same
shall be and is hereby imposed on all applicable persons within the
said extraterritorial jurisdiction of the city. Notwithstanding the
foregoing, if a tax levied and imposed in the extraterritorial jurisdiction
results in a combined rate of state, county, and municipal hotel occupancy
taxes exceeds fifteen percent (15%), then the rate levied and imposed
in such areas shall be reduced so that the combined rate of state,
county, and municipal hotel occupancy taxes equals fifteen percent
(15%).
(Ordinance 2024-O-018 adopted 7/10/2024)
The administration of this article shall be in accordance with
the provisions of the state law regarding hotel occupancy taxes found
in chapter 351 of the Texas Tax Code as amended, modified, or renumbered
in accordance with state law.
(Ordinance 2024-O-018 adopted 7/10/2024)
