(A) Any person required to collect the tax imposed by this chapter shall file a HOT report with the City Secretary detailing the consideration paid for all room occupancies in the preceding quarter, the amount of tax collected on such occupancies, and any other information the city may reasonably require. Such person shall pay, without delay, the tax due on such occupancies at the time of filing the HOT report, along with a copy of the tax report filed with the Texas State Comptroller’s office in connection with the state hotel occupancy tax.
(B) Quarterly reports and payments shall be due on the following dates:
(1) First quarter – April 15;
(2) Second quarter – July 15;
(3) Third quarter – October 15;
(4) Fourth quarter – January 15.
(C) If the due date specified in division (B) of this section falls on a weekend or city holiday, the HOT report and payment shall be due on the next regular business day.
(D) Any person failing to file a required report or to pay the city tax imposed and required herein will be assessed a 5% penalty on the amount of the tax then due. If such a quarter tax is 30 days or more late, an additional 5% penalty will be imposed on the tax due for a maximum penalty of 10%; provided, however, that the minimum penalty amount imposed under this section shall not be less than $25. If the penalty due under this section is not paid, such penalty shall incur simple interest at 6% per annum beginning on the sixtieth day from the date the tax was due.
(Ord. 2020-04, passed 6-18-2020)