(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.