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For the purpose of this subchapter, 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 other facility in such hotel and services rendered to the occupant of such room not related to the cleaning and readying of such room, sleeping space, bed or other facility for occupancy.
HOTEL. Any building or buildings, trailer or other facility in which the public may, for consideration, obtain sleeping accommodations. The term HOTEL shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses or other buildings where rooms are furnished for consideration. The term HOTEL shall not include hospitals, group homes for individuals with disabilities or nursing homes.
HOT. The hotel occupancy tax imposed and implemented by way of this chapter and by Chapter 351 of the Texas Tax Code.
OCCUPANCY. The use or possession, or the right to use or possess, of any room, sleeping space, bed or other facility in a hotel for any purpose.
OCCUPANT. Anyone who, for consideration, uses, possesses, or has a right to use or possess any room, sleeping space, bed or other 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, sleeping space or other facility in a hotel for at least 30 consecutive days.
PERSON. Any individual, company, corporation or association owning, operating, managing or controlling any hotel.
QUARTERLY PERIOD. The regular calendar quarters of the year used by the Internal Revenue Service (IRS) for the quarterly payment of estimated income taxes.
(Ord. 2020-04, passed 6-18-2020)
(A) There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel within the city and its extra-territorial jurisdiction (ETJ) where such cost of occupancy is at the rate of $2 or more per day, such tax to be equal to 7% of the consideration paid by the occupant of such room to such hotel.
(B) Any person owning, operating, managing or controlling any hotel shall collect the tax referenced in division (A) of this section and required herein.
(Ord. 2020-04, passed 6-18-2020)
(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)
MUNICIPAL COURT BUILDING SECURITY FUND
(A) Every defendant convicted in a trial for a misdemeanor offense in the Municipal Court of the city, shall be required to pay a security fee as a cost of court, as set by the City Council from time to time.
(B) As used herein, a person is considered “convicted” if:
(1) A sentence is imposed on the person;
(2) The person receives community supervision, including deferred adjudication; or
(3) The court defers final disposition of the person’s case.
(Ord. 1012-95, passed 10-12-1995)
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