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The following words, terms or phrases are, for the purpose of this article, except where the context clearly indicates a different meaning, defined as follows.
BUSINESS DAY. A day on which City of Fort Worth main offices are open for business and shall not include Saturdays, Sundays, City of Fort Worth holidays or other days on which city offices have been declared closed for business.
CONSIDERATION. The total price of, or total value received for, the right to use a room, sleeping room, sleeping space, bed or dormitory space, or other facilities in such hotel and shall not include the price or value 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 by any other governmental agency.
DUE DATE. The first business day following the end of the monthly collection/reporting period.
HOTEL. Any building or buildings, trailer, railroad pullman not being utilized for the transportation of travelers or any other facility 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, trailer houses, trailer motels, railroad pullman cars parked on a siding or other area and used for sleeping accommodations not involving the transportation of travelers, dormitory space where bed space is rented to individuals or groups, apartments not occupied by permanent residents as that term is hereinafter defined, and all other facilities where rooms or sleeping facilities or open space is furnished for a consideration, but HOTEL shall not be defined so as to include hospitals, sanitariums or convalescent or nursing homes.
MONTHLY COLLECTION/REPORTING PERIOD. The regular calendar months of the year. The last day of each month marks the end of the MONTHLY COLLECTION/REPORTING PERIOD.
OCCUPANCY. The use or possession, or the right to the 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. Any occupant who has or shall have the right to occupancy of any room or rooms, sleeping space or facility in a hotel for at least 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.
TAX ASSESSOR-COLLECTOR. The tax assessor-collector of the city.
(1964 Code, § 19A-1) (Ord. 6542, § 1, passed 8-30-1971; Ord. 20486-11-2012, § 1, passed 11-6-2012)
Cross-reference:
Definitions and rules of construction generally, see § 1-2
(a) There is hereby levied a tax upon the cost of occupancy of any sleeping room or space furnished by any hotel, where the cost of occupancy is at the rate of $2 or more per day, such tax to be equal to 9% of the consideration paid by the occupant of such room or space to such hotel, exclusive of other occupancy taxes imposed by any other governmental agencies.
(b) All revenues from the hotel occupancy tax shall be expended as provided by state law.
(c) No tax under this article shall be imposed upon a permanent resident.
(d) The amount of revenue from the tax that is derived from the application of the tax at a rate of more than 7% of the cost of a room, and any interest income therefrom, shall be used only for the construction of an expansion of an existing convention center facility, for a qualified project to which Section 351.1015, Texas Tax Code, applies, or for pledging payment of revenue or revenue refunding bonds issued in accordance with state law for the construction of the expansion of an existing convention center facility or for a qualified project. The city shall attempt to include minority-owned businesses in the issuance of at least 32% of the total dollar value of the bonds issued, and in at least 32% of the total fees paid by the issuer, in connection with the construction.
(1964 Code, § 19A-2) (Ord. 6542, § 1, passed 8-30-1971; Ord. 7969, § 2, passed 9-4-1979; Ord. 8900, § 1, passed 8-23-1983; Ord. 10120, § 1, passed 6-2-1988; Ord. 10858, § 1, passed 6-11-1991; Ord. 13245, § 1, passed 11-18-1997; Ord. 21934-09-2015, § 1, passed 9-29-2015)
(b) (1) A delinquency occurs if, by the twenty- fifth day of the month after the end of the monthly collection/reporting period:
a. The tax is not remitted or postmarked; or
b. The report is not filed or postmarked.
(2) If the twenty-fifth day of the month does not fall on a business day, then the next business day shall be the date by which the tax must be remitted or postmarked and the report must be filed or postmarked.
(c) A late penalty equal to 15% of the total tax owed shall be assessed if the person fails to remit the tax or have it postmarked and/or file the report or have it postmarked by the twenty-fifth day of the month following the end of the monthly collection/reporting period. If the twenty-fifth day of the month does not fall on a business day, then the next business day shall be the date by which the tax must be remitted or postmarked and the report must be filed or postmarked. A late penalty shall be in addition to any criminal penalties imposed for a violation of this article.
(d) Delinquent taxes shall accrue interest in the amount of 10% per annum each month the taxes are not remitted when due.
(1964 Code, § 19A-3) (Ord. 6542, § 1, passed 8-30-1971; Ord. 20486-11-2012, § 2, passed 11-6-2012)
On the first day of the calendar month following each monthly collection/reporting period, every person required in § 32-18 to collect the tax imposed in this article shall file a report with the tax assessor-collector showing the consideration paid for all room occupancies in the preceding month, the amount of the tax collected on such occupancies, and any other information the tax assessor-collector may reasonably require. Such person shall remit the tax due on such occupancies at the time of filing such report.
(1964 Code, § 19A-4) (Ord. 6542, § 1, passed 8-30-1971; Ord. 20486-11-2012, § 3, passed 11-6-2012)
The tax assessor-collector shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied in this article and shall, upon reasonable notice, have access, at a location within the corporate limits of the City of Fort Worth, to books and records necessary to enable the tax assessor-collector to determine the correctness of any report filed as required by this article and the amount of taxes due under the provisions of this article.
(1964 Code, § 19A-5) (Ord. 6542, § 1, passed 8-30-1971; Ord. 20486-11-2012, § 4, passed 11-6-2012)
If any person shall fail to collect the tax imposed in this article, or shall fail to file a report as required in this article, or shall fail to remit to the tax assessor-collector the tax as imposed in this article when such report or remittance is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished as provided in § 1-6 of this code.
(1964 Code, § 19A-6) (Ord. 6542, § 1, passed 8-30-1971; Ord. 13245, § 2, passed 11-18-1997; Ord. 20486-11-2012, § 5, passed 11-6-2012)
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