The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Bed and breakfast (BnB). See hotel.
Commercial short-term rental. Any short-term rental that is regulated by the Americans with Disabilities Act as a place of public accommodations. See 28 C.F.R. § 36.104.
Consideration. The price of, or value received for, the right to use a sleeping room, bed, or dormitory space or other sleeping facility in a hotel, and includes the price of conveniences customarily provided in connection with sleeping accommodations, including mattress, sheets, bedspreads, pillows, pillow cases, bed frames, air conditioning, electricity, lighting, water, soap, towels, wash cloths, toilet tissue, shower or bath facilities, lavatory, chairs, trash receptacles, plus any other goods or services which are not ordinarily subject to sales tax. The consideration paid for a sleeping room or facility shall not include the price of food served, nor the price of personal services rendered to the occupant which are unrelated to cleaning and readying a room for occupancy, nor any sales tax, nor occupancy tax assessed by other governmental agencies, provided that these charges are stated separately on the folio or invoice of the occupant. Charges not stated separately shall be presumed to be part of the consideration paid for occupancy of a sleeping room or sleeping facility and shall be taxed under this article.
Convention and visitor's bureau director (CVB director). The convention and visitor's bureau director of the City of Big Spring, or another person designated by the city manager.
Convention center facilities or convention center complex. Facilities that are primarily used to host conventions and meetings. The term means civic centers, civic center buildings, auditoriums, exhibition halls, and coliseums that are owned by the municipality or other governmental entity or that are managed in whole or part by the municipality. The term includes parking areas or facilities that are for the parking or storage of conveyances and that are located at or in the vicinity of other convention center facilities.
Hotel.
(a) A building in which members of the public obtain sleeping accommodations or a place of lodging 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 does not include:
(1) A hospital, sanitarium, or nursing home;
(2) 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 Texas Education Code § 61.003, used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution; or
(3) An oilfield portable unit, as defined by Section 152.001 of the Texas Tax Code
(b) For the purposes of the imposition of hotel occupancy tax under this division or other law, "hotel" includes a short-term rental. In this article, "short-term rental" means the rental or all or part of a residential property to a person who is not a permanent resident under Section 156.101 of the Texas Tax Code. Also, see definition of "short-term rental" in City of Big Spring Zoning Ordinance.
Internet booking agent. One who acts as an agent of an owner in accepting bookings of rooms or spaces at one or more hotels physically located within the territorial jurisdiction of the City of Big Spring, Texas, and in accepting payment of consideration for an owner.
Meetings. Gatherings of people that enhance and promote tourism and the convention and hotel industry.
Occupancy. The use or possession, or the right to use or possession of any room, 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.
Permanent resident. A person who has the right to use or possess a room for at least 30 consecutive days, so long as there is no interruption of payment for the period.
Owner. Any individual, company, corporation, or association owning, operating, managing, or controlling any hotel.
Permanent resident. A person who has the right to use or possess a room for at least 30 consecutive days, so long as there is no interruption of payment for the period.
Quarterly period. The regular calendar quarters of the year, the first quarter being composed of the months of January, February and March; the second quarter 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.
Revenue. Includes any interest derived from the revenue.
Short-term rental. See hotel.
Tourism. The guidance or management of tourists.
Tourist. An individual who travels from the individual's residence to a different municipality, county, state, or country for pleasure, recreation, education, or culture.
Visitor information center or tourism information center. A building or a portion of a building used to distribute or disseminate information to tourists.
(Prior Code, § 7-7; Ord. of 7-10-1973; Ord. No. 010-2020, § 1, 3-24-2020; Ord. No. 010-2021, § 1, 3-9-2021)