The following words, terms and phrases, when used in this chapter, 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 in a hotel 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, and shall not include any tax assessed for occupancy therefor by any other governmental agency.
DIRECTOR OF FINANCE: The director of finance of the city.
HOTEL: Any building in which the public may, for a consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, apartments or other buildings where rooms are furnished for consideration, but hotel shall not be defined so as to include hospitals, sanitariums or nursing homes.
OCCUPANCY: The use or possession of any room or rooms in a hotel for any purpose.
PERMANENT RESIDENT: Any occupant who has or shall have the right to occupancy of any room or rooms 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.
QUARTERLY PERIOD: The regular calendar quarter of the year, the first quarter being composed of the months of January, February and March, the second 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. (Ord. 03-02-01, 2-6-2001)
A. There is hereby levied a tax upon the cost of occupancy of any room or space furnished in any hotel, where such cost of occupancy is at a rate of two dollars ($2.00) or more per day; such tax shall be equal to seven percent (7%) of the consideration paid by the occupant of such room, space or utility of such hotel, exclusive of other occupancy taxes imposed by other governmental agencies; provided, however, not less than the amount of revenue received by the city from the tax at a rate of one percent (1%) of the cost of the room shall be used for the purposes of advertising and conducting solicitations and promotional programs to attract tourists and convention delegates or registrants to the city or its vicinity. It is further provided that this money is hereby authorized to be contracted with the chamber of commerce for the purposes of providing such services on behalf of the city in accordance with Vernon's Texas Code Annotated section 351.101.
B. No tax shall be imposed under this chapter upon a permanent resident of such hotel. (Ord. 03-02-01, 2-6-2001)
Loading...