There is hereby levied a tax upon the cost of occupancy of sleeping accommodations in hotels, located within the city or within the city's extraterritorial jurisdiction for which the occupancy cost of the room is $2 or more per day. Such occupancy tax shall be 7% of the consideration paid for such sleeping room. The tax shall not apply to a person who is a permanent resident of sleeping accommodation under Ch. 156 of the Tex. Tax Code.
(Ord. 2019-008, passed 10-15-2019)