(a) 
Definitions.
The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:
Disabled
has the same meaning as set forth in Texas Tax Code § 11.13(m)(1).
Residence homestead
has the same meaning as set forth in Texas Tax Code § 11.13(j)(1).
(b) 
Exemption.
Upon complying with and maintaining all requirements for an exemption under Texas Tax Code §§ 11.43 and 11.431, $10,000.00 of the appraised value of a residence homestead of an individual who is disabled or is 65 years of age or older shall be exempt from ad valorem taxes levied by the city.
(c) 
Time of eligibility.
This exemption shall be effective for the tax year commencing January 1, 2012. Eligibility for such exemption shall be determined as of January 1 of each successive year unless such exemption is otherwise amended or repealed as authorized under Texas Tax Code § 11.13(f).
(Code 1973, § 27-1; Code 1997, § 37.01; Ordinance 73-37, adopted 11/21/1973; Ordinance 75-3, adopted 2/5/1975; Ordinance 78-22, adopted 4/5/1978; Ordinance 12-16, § 37.01, adopted 3/7/2012)
(a) 
A tax is hereby authorized on all telecommunications services sold within the city. For purposes of this section, the sale of telecommunications services is consummated at the location of the telephone or other telecommunications device from which the call or other communication originates. If the point of origin cannot be determined, the sale is consummated at the address to which the call or other communication is billed.
(b) 
The rate of the tax imposed by this section shall be the same as the rate imposed by the city for all other local sales and use taxes as authorized by the legislature of the State of Texas.
(c) 
The city secretary shall forward to the comptroller of the State of Texas, by United States registered mail, a copy of this section along with a copy of the minutes of the city commission vote and discussion on this section.
(d) 
This section shall become effective as of October 1, 1992.
(Code 1973, § 27-2; Code 1997, § 37.02; Ordinance 92-70, adopted 9/16/1992)
(a) 
Definitions.
(1) 
The following terms have the same meaning as defined in Texas Tax Code § 11.253: "dealer's motor vehicle inventory," "dealer's vessel and outboard motor inventory," "dealer's heavy equipment inventory," and "retail manufactured housing inventory."
(2) 
The terms "goods in transit," "bailee," "warehouse," "location," "petroleum product," and "public warehouse operator" have the meanings assigned by Texas Tax Code ch. 23, subch. B (Texas Tax Code § 23.11 et seq.).
(b) 
A person is not entitled to an exemption from taxation of the appraised value of that portion of the person's property that consists of goods-in-transit. A person's property consisting of goods-in-transit is hereby subject to ad valorem taxation pursuant to Texas Tax Code § 11.253.
(Code 1997, § 37.03; Ordinance 07-79, adopted 12/19/2007; Ordinance 11-62, § 1, adopted 12/27/2011)
(a) 
Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:
Disabled
has the same meaning as set forth in Texas Tax Code § 11.13(m)(1).
Residence homestead
has the same meaning as set forth in Texas Tax Code § 11.13(j)(1).
(b) 
There is hereby established a limitation on the total amount of taxes that may be imposed by the city on the residence homestead of a disabled individual or individual 65 years of age or older as authorized under Section 1-b(h), Article VIII, of the Texas Constitution, and in accordance with and as restricted by the provisions in Texas Tax Code § 11.261.
(c) 
The tax limitation shall become effective beginning with the 2012 tax year and shall remain effective for each successive tax year until otherwise amended or repealed by the city commission or other authorized authority.
(Code 1997, § 37.04; Ordinance 12-15, § 1, adopted 3/7/2012)
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
Consideration.
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 or space for occupancy, and shall not include any tax assessed for occupancy thereof for any agency of the United State Government.
Hotel.
Any building or buildings, trailer, railroad Pullman car not being utilized for the transportation of travelers, or other facility in which the public may, for consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, trailer houses, trailer motels, railroad Pullman cars parked on a siding or other areas and used for sleeping accommodations not involving transportation of travelers, dormitory space where bed space is rented to individuals or groups, apartments not occupied by permanent residence as the same are hereinafter defined, and all other facilities where rooms or sleeping facilities or space are furnished for a consideration, but excluding hospitals, sanitariums, or nursing homes.
Occupancy.
The use or possession, or the right to the use or possession of any rooms, space or sleeping facility in a hotel for any purpose.
Occupant.
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.
Owner
shall designate the owner, or an agent or a representative to comply with the requirements of this section on behalf of the owner. The owner or designated agent or representative is referred to as "operator" herein.
Permanent residence.
Any occupant who has or shall have the right to occupancy of any room or rooms of sleeping space or facility in a hotel for at least 30 consecutive days during the current calendar year or preceding year and with such 30 consecutive-day period following the acquisition of such right to occupancy.
Short term rental (STR),
is defined as a residential dwelling, including a single-family residence, apartment, residential condominium unit, or other residential real estate improvement, in which the public may obtain sleeping accommodations in exchange for compensation for a period of less than 30 consecutive days. The term applies regardless of whether the dwelling was originally constructed or zoned as a residential dwelling.
Tax collector.
The finance director of the city.
(Code 1973, § 27-36; Code 1997, § 37.10; Ordinance 71-7, adopted 3/17/1971; Ordinance 02-99, § I, adopted 10/16/2002; Ordinance 2023-53, § 1, adopted 10/18/2023)
(a) 
There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel where such costs of occupancy is at a rate as established in the city fee schedule in chapter 18 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 other governmental agencies, all as allowed by Texas Tax Code ch. 351.
(b) 
All revenues received from the tax hereby levied in excess of four percent shall be used only for one or more purposes specified in Texas Tax Code § 351.101(a)(1)—(3), and shall be placed in an escrow account to be used for an advertising and promotional project to attract tourism.
(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 earning of which inures to the benefit of any private entity.
(d) 
Registration required.
The owner/operator who offers for rent or advertises for rent (in any manner) a short term rental of a dwelling unit shall obtain a short term rental registration and any other required documents from the City of Harlingen Building Inspections located at Lon C. Hill Building, 502 East Tyler Avenue, Harlingen, Texas 78550 may be contacted at phone number 956-216-5160 for additional information. The Owner/Operator must submit and comply with the following information on a short-term rental registration form:
(1) 
The name, address, email and telephone number of the owner/operator of the subject short-term rental unit;
(2) 
The name, address, email and 24-hour telephone number of the local contact person. The local contact person is the person designated by the owner or the operator who shall be available 24 hours per day, seven days per week and shall respond in person within one hour (with the signed rental contract in hand) to complaints from a city official regarding the condition, operation, or conduct of occupants of the short term rental unit; and take remedial action to resolve any such complaints;
(3) 
The name and address of the proposed short-term rental unit;
(4) 
The number of bedrooms and the applicable overnight and daytime occupancy limit of the proposed short-term rental unit;
(5) 
The property ID number as listed on the Cameron County Appraisal District; and
(6) 
Such other information as the city manager, or designee, deems reasonably necessary to administer this section.
(7) 
If any information on the registration form changes, the owner/operator must modify that information within 30 days.
(e) 
Registration fee.
The short-term rental registration form shall be accompanied by a registration fee as established by the Harlingen City Commission.
(1) 
The rental registration fee shall be $50.00 (per rental unit).
(2) 
The registration fee may be waived for those properties that have been properly remitting hotel occupancy tax.
(3) 
A registration is valid from the date the completed registration is filed with the city and payment of the registration fee (if applicable) has been made and is transferable if the ownership of the short term rental changes.
(4) 
Each property shall be issued a registration number.
(5) 
The registration number must appear on any advertisement of the property available for short term rental.
(f) 
Discrimination prohibited.
No host of any short-term rental may decline a potential guest, impose different terms or conditions, or discourage or indicate a preference for or against a guest based on race, gender, sexual orientation, gender identity or expression, color, religion, ancestry, national origin, age, disability, familial status or military status.
(g) 
Compliance—Penalty provision.
(1) 
The owner or operator shall comply with all applicable laws, rules and regulations pertaining to the use and occupancy of the subject short term rental unit, including, but not limited to, chapter 42, article II, Hotel Occupancy Tax, chapter 34, article V, section 34-114 Noise Disturbances, of the Harlingen City Code.
(2) 
The owner shall not be relieved from any personal responsibility or personal liability for noncompliance with any applicable law, rule or regulation pertaining to the use and occupancy of the residential dwelling unit as a short-term rental unit, regardless of whether such noncompliance was committed by the owner's authorized agent or representative or the occupants of the owner's short term rental unit or their guests.
(3) 
This article is not intended to provide any owner of residential property with the right or privilege to violate any private conditions, covenants and restrictions applicable to the owner's property that may prohibit the use of such owner's residential property for short term rental purposes as defined in this section.
(4) 
Any violation of this section 42-28 may be punished by a fine not to exceed $500.00 for each offense, for each day such offense shall continue.
(Code 1973, § 27-37; Code 1997, § 37.11; Ordinance 71-7, adopted 3/17/1971; Ordinance 77-13, adopted 3/22/1977; Ordinance 79-15, adopted 3/21/1979; Ordinance 86-19, adopted 3/19/1986; Ordinance 2023-53, § 2, adopted 10/18/2023)
Every person owning, operating, managing, or controlling any hotel in the city shall collect the tax imposed by this article for the city.
(Code 1973, § 27-38; Code 1997, § 37.12; Ordinance 71-7, adopted 3/17/1971)
On the last day of the month following each calendar year quarterly period, every person required in section 42-29 to collect the tax imposed herein shall file a report with the tax collector of the city showing the consideration paid for all room occupancy for the preceding quarter, the amount of the tax collected on such occupancies, and any other information the tax collector may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing of such reports.
(Code 1973, § 27-39; Code 1997, § 37.13; Ordinance 71-7, adopted 3/17/1971)
The tax collector shall have the power to promulgate such rules and regulations as are necessary to effectively collect the tax levied in this article. Such rules and regulations shall be published and maintained on file in his office to be available to any person required to make reports and collect and pay the taxes to the city as provided for in this article. The tax collector shall, upon reasonable notice, have access to books and records of each hotel in the city as may be necessary to enable him to determine the accuracy of any report filed as required in this article, and the amount of taxes due as assessed under this article.
(Code 1973, § 27-40; Code 1997, § 37.14; Ordinance 71-7, adopted 3/17/1971)
If any person required by the provision of this article to collect a tax imposed herein, make reports as required herein, and pay to the tax collector the tax imposed herein, shall fail to collect such tax, or fail to file such report, or fail to pay such tax, or file a false report, such person shall, upon conviction, be deemed guilty of a misdemeanor.
(Code 1973, § 27-41; Code 1997, § 37.15; Ordinance 71-7, adopted 3/17/1971)