(a) There is hereby levied a tax on 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 or space in a hotel, costs $2.00 or more each day, and is ordinarily used for sleeping. Such tax is hereby levied at the rate of seven percent of the consideration paid by the occupant of the sleeping room to the hotel.
(b) No tax shall be imposed hereunder upon a permanent resident.
(c) Exemptions from the tax follow:
(1) A United States governmental entity described in Texas Tax Code § 156.103(a) or a person associated with the U.S. government as described in Texas Tax Code § 156.103(d) is exempt from the payment of the tax.
(2) A state governmental entity described in Texas Tax Code § 156.103(b) or a person described in Texas Tax Code § 156.103(c) shall pay the tax but is entitled to a refund of the tax paid.
(3) A person who presents a Texas Comptroller letter or card of hotel tax exemption is exempt from the tax.
(4) Permanent residents are exempt from the tax.
(d) The revenue derived from the hotel occupancy tax levied pursuant to this article shall be expended only as according to state law.
(Prior Code, § 7-8; Ord. of 7-10-1973; Ord. of 7-12-1977; Ord. of 7-26-1977; Ord. No. 100-83, 11-27-1983; Ord. of 11-13-1984; Ord. No. 010-2020, § 2, 3-24-2020; Ord. No. 010-2021, § 2, 3-9-2021)