(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CONSIDERATION. The cost of the room, sleeping space, bed or dormitory space or other facilities in the hotel and shall not include the cost of any food served or personal services rendered to the occupant not related to cleaning and readying the rooms or space for occupancy, and shall not include any tax assessed for occupancy thereof by any other governmental agency.
HOTEL. Any building or buildings, trailer or 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 or other buildings where rooms are furnished for a consideration, but HOTEL shall not be defined so as to include hospitals, sanitariums or nursing homes.
OCCUPANCY. The use or possession, of any room, space or sleeping facility in the 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 or sleeping place or facility in a hotel for at least 30 consecutive days during the calendar year or the preceding year.
PERSON. Any individual, company, corporation or association owning, operating, managing or controlling any hotel.
QUARTERLY PERIOD. The regular calendar quarters of the year; the first quarter being composed of the months of January, February and March; the second quarter being the months of April, May and June; the third quarter being the months of July, August and September; and the fourth quarter being the months of October, November and December.
TAX COLLECTOR. The tax assessor-collector of the City of Pleasanton, Texas.
(B) Levy of tax, rate and exceptions.
(1) There is hereby levied a tax upon the occupant of any room or space furnished by any hotel where the cost of occupancy is at the rate of $2 or more per day, the tax to be equal to 7% of the consideration paid by the occupant of another occupancy taxes imposed by other governmental agencies.
(2) No tax shall be imposed hereunder upon a permanent resident.
(3) No tax shall be imposed hereunder upon any occupant of any room or space rented from a corporation 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.
(C) Collections. Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in division (B) above by the City of Pleasanton, Texas.
(D) Reports. On the last day of the month following each quarterly period, every person required in division (C) above to collect the tax imposed herein, shall file a report with the tax assessor and collector showing the consideration paid for all room or sleeping space occupancies in the preceding quarter, the amount of tax collected on the occupancies, and any other information as the tax assessor and collector may reasonably require, which report shall be in writing. The persons shall pay the tax due on the occupancies at the time of filing the report.
(E) Rules and regulations. The tax collector shall have the power to make rules and regulations as are necessary to effectively collect the tax levied herein and shall upon reasonable notice have access to books and records necessary to enable him or her to determine the correctness of any report filed as required by this section and the amount due under the provisions of this section.
(F) Use of proceeds. The proceeds of the hotel occupancy tax levied by this section shall be used at the discretion of the City Council only for the purpose of advertising and encouraging the growth of tourist and convention activity in the City of Pleasanton; the funds to be dispersed at the direction of the City Council, by the City Secretary; provided, however, that the city shall deposit in the general fund of the city, 10% of the amount collected under this section.
(G) Penalties.
(1) If any person required by the provisions of this section to collect the tax imposed herein, or make reports as required herein, and pay to the tax assessor and collector the tax imposed herein, shall fail to collect the tax, file the report or pay the tax, or if any such person shall file a false report; or if any such person shall violate any of the provisions of this section, the person shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished as per the provisions of this code.
(2) In addition, violators shall pay to the tax assessor and collector the tax due, together with a penalty of 5% of the tax due for each 30 days that the same is not timely filed.
(1989 Code, Ch. 1, § 11) (Ord. 1193, passed 8-17-2000)
Statutory reference:
Tex. Tax Code, §§ 351.001 through 351.106