Under the provisions of Tex. Tax. Code §§ 351.002 and 352.003, there is hereby levied a tax upon the cost of occupancy of any sleeping room 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 7% of the consideration paid by the occupant for such room to such hotel, exclusive of other occupancy taxes imposed by other governmental agencies.
('78 Code, § 10-60) (Ord. 634, passed 9-23-85)