(A) On the last day of the month following each quarterly period, every person required to collect the tax imposed by this chapter, as amended from time to time, shall file a report with the City Treasurer showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax collected on the occupancies, and the amount of permanent and regular exemptions granted. A copy of the concurrent quarterly “Texas Hotel and Motel Tax Report” filed with the state by the hotel shall be attached to the quarterly report. The names, addresses and identification relied upon in the granting of exemptions to the collection of the tax levied by this chapter, and any other information the City Treasurer may reasonably required shall be accessible for review by the city. The tax due on the occupancies shall be paid at the time of filing the quarterly report. The report shall be in the form prescribed by the City Treasurer. The City Treasurer is hereby authorized and directed to do all things necessary or convenient to carry out the terms of this chapter. The City Treasurer shall have the authority to request and receive, within a reasonable time, additional documentation verifying the information contained in the report to the city by the hotel.
(B) All hotels collecting taxes hereunder shall hold the monies in a separate liability account and may not use the monies for any purpose other than payment to the city as provided for herein.
(Ord. 000215, passed 2-15-2000)