(A) Definitions. Words and terms defined in Tex. Tax Code, § 351.001 shall have those same definitions when used in this section.
(B) Levy and collection of hotel occupancy tax.
(1) A tax is imposed on each 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 that is in a hotel, that costs $2 or more each day and that is ordinarily used for sleeping.
(2) The tax shall be 7% of the price paid for the room. The price of a room does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person, except for those services related to cleaning and readying the room for use or possession.
(3) The tax shall not apply to a person who has a right to use or possess a room in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period.
(4) The tax imposed by this section shall be collected by the person who owns, operates, manages or controls the hotel in which the room for which the tax is imposed is located.
(5) The tax imposed by this section applies within the city limits and within the extraterritorial jurisdiction of the city.
(C) Reporting and payment.
(1) Every person required in division (B)(4) above to collect a tax shall file a report with the Director of Finance showing the amount paid for all rooms during each calendar quarter, the amount of tax collected and any other information the city may reasonably require.
(2) Reports shall be filed and the full amount of taxes due shall be paid within 30 days following the end of each calendar quarter.
(3) Reports shall be filed and taxes shall be paid at the City Finance Department. The Director of Finance is designated to provide receipts showing amounts paid, certificates stating that no tax is due and statements of the amount due.
(4) A late charge of 15% of the total amount due that is not received by the due date will be assessed against persons required to collect the tax under division (B)(4) above.
(5) An interest charge of 1% per month of the total amount due, including late charges, that is not received within 60 days of the due date will be assessed against persons required to collect a tax under division (B)(4) above.
(6) In addition to other remedies available to the city, the persons required to collect a tax under division (B)(4) above are liable to the city for the city's reasonable attorney's fees in collecting delinquent hotel occupancy taxes and penalties.
(7) It is unlawful for any person to file a report under this section which contains any materially false or misleading information.
(8) For purposes of this section, the date indicated by a U.S. Post Office postmark on an envelope mailed to the city at its correct address, containing a report or payment due under this section, is considered the date of receipt by the city.
(D) Access to records. Each person who owns, operates, manages or controls a hotel shall allow access to all books and records necessary to verify the accuracy of any report filed as required by this section, upon reasonable notice by the city.
(Ord. passed 4-6-2010) Penalty, see § 34.99