(a) There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel where such cost is at the rate of $2.00 or more per day, such tax to be equal to nine 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.
(b) In accordance with Section 351.003 (f) of the Texas Tax Code, all revenue received by the city that is derived from the application of the tax imposed by this section at a rate of more than seven percent of the price paid for a room in a hotel shall be allocated for construction, expansion, maintenance, or operation of convention center facilities. In this section, the term "convention center facilities" has the meaning assigned to that term in Section 351.001 of the Texas Tax Code as said section may from time to time be amended.
(c) No tax shall be imposed hereunder upon a permanent resident.
(d) 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 earnings of which inures to the benefit of any private shareholder or individual.
(Ord. No. 899, 8-1-73; Ord. No. 1267, 8-14-79; Ord. No. 1787, 9-10-85; Ord. No. 3809, 2-23-12)