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(A) Homestead and disability exemptions will be provided by the City Commission (under Tex. Tax Code Ch. 11) as follows:
(1) Residence homestead exemption. Tex. Tax Code § 11.13, family or single adult is entitled to an exemption from taxation for the county purposes authorized in Article VIII, § 1-a, of the Texas Constitution of $3,000 of the assessed value of his or her residence homestead;
(2) Over 65 homestead exemption. Tex. Tax Code § 11.13, $20,000 of the appraised value; and
(3) Disability homestead exemption. Tex. Tax Code § 11.13, a disabled person exemption of $10,000 is allowed in addition to the residence homestead exemption. This exemption will be granted to persons who meet the definition of “disabled” as set out by the County Central Appraisal District. An eligible disabled person who is 65 years of age or older may not receive both a disabled and an elderly residence homestead exemption, but may choose either. The homestead exemption for the disabled shall become effective for the tax year 1991.
(B) Individuals claiming any of the exemptions provided for in this section must timely file with the Chief Appraiser of the County Central Appraisal District.
(1998 Code, § 114-2)
Statutory reference:
Similar provisions, see Tex. Tax Code § 11.13(m)
The majority of the qualified voters having voted for the adoption of a local sales and use tax, such tax is hereby imposed in the city and shall become effective as provided by law.
(1998 Code, § 114-31)
Editor’s note:
On 12-12-1975, at an election held pursuant to Ord. 75-26, enacted 10-15-1975, the proposition “For adoption of a one per cent (1%) local sales and use tax within the city” was approved by the voters. On 1-16-1993, at a duly-held election, enacted 10-1-1993, the proposition to increase the sales tax by $0.005 for economic development and $0.005 for property tax reduction was approved by the voters.
Statutory reference:
Authorized, see Tex. Tax Code § 321.101
(A) Definitions. Words and terms defined in Tex. Tax Code § 351.001 shall have those same definitions when used in this subchapter.
(B) Levy and collection. A tax equivalent to 7% of the consideration paid by the occupant 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.
(C) Disposition of revenue. Revenue from the hotel occupancy tax may be used only as allowed by Tex. Tax Code.
(D) Collection. Every person owning, operating, managing or controlling any hotel shall collect the tax imposed by this section for the city.
(1998 Code, § 114-54)
(E) Reports.
(1) Every person required in division (B) to collect a hotel occupancy tax shall file a report with the Director of Finance for the city 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. Reports shall be filed and the full amount of taxes due shall be paid by the last day of the month following the end of each calendar quarter.
(2) A late charge may be assessed of 15% of the total amount of tax owed if the tax has been delinquent for at least one complete municipal fiscal quarter.
(3) The city may audit a hotel for failure to file a hotel tax report, upon 30-days’ written notice to the hotel of an upcoming audit. The city may contract with a third party to conduct the audit. The city may bring suit against delinquent hotels.
(F) Late report or payment penalties; interest on delinquent taxes. If any person shall fail to file a report as required under the provisions of this section or shall fail to pay to the Director of Finance the tax as imposed under the provisions of this section when the report or payment is due, he or she shall forfeit 5% of the amount due as a penalty and, after the first 30 days, he or she shall forfeit an additional 5% of the tax; provided, however, that, the penalty shall never be less than $1. Delinquent taxes shall draw interest at the rate of 9% per annum beginning 60 days from the date due.
(1998 Code, § 114-56) Penalty, see § 36.99
Statutory reference:
Hotel occupancy tax, see Tex. Tax Code §§ 351.001 et seq.
(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(B) If any person required by the provisions of § 36.48 of this chapter to collect the tax imposed by § 36.48 of this chapter, make reports as required by § 36.48 of this chapter and pay to the City Secretary the tax imposed shall fail to collect such tax, file such report or pay such tax, or if such person shall file a false report, such person shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished as provided in § 10.99 of this code of ordinances.
(1998 Code, § 114-57)