§ 30-11. Hotel occupancy tax—Generally.

(a)

Levied. There is hereby levied a tax of seven (7) percent of the price paid for a room in a hotel on every 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 ordinary use or possession of a room that is in a hotel, costs two dollars ($2.00) or more each day, and is ordinarily used for sleeping. The price of a room in a hotel does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except those services related to the cleaning and readying of the room for possession.

(b)

Exceptions. Exceptions are as follows:

(1)

No tax shall be imposed upon a permanent resident.

(2)

No tax shall be imposed for federal or state employees traveling on official business.

(3)

No tax shall be imposed for diplomatic personnel who present a tax exemption card issued by the United States Department of State.

(4)

No tax shall be imposed for federal or state military personnel.

(c)

Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Consideration means the cost of the room in a hotel only if the room is ordinarily used for sleeping, and not including the cost of any food served or personal services rendered to the occupant of such room not related to the cleaning and readying of such room for occupancy.

Hotel means any building or buildings in which the public may, for a consideration, obtain sleeping accommodations, including hotels, motels, bed & breakfasts, tourist homes, houses or courts, lodging houses, inns, rooming houses, or other buildings where rooms are furnished for a consideration, but not including hospitals, sanitariums or nursing homes.

Occupancy means the use or possession, or the right to the use or possession, of any room or rooms in a hotel if the room is one which is ordinarily used for sleeping and if the occupant is other than a permanent resident as hereinafter defined.

Occupant means anyone who, for a consideration, uses, possesses, or has a right to use or possess any room or rooms in a hotel under any lease, concession, permit, right of access, license, contract or agreement, other than a permanent resident as hereinafter defined.

Permanent resident means any occupant who has or shall have the right to occupancy of any room or rooms in a hotel for at least thirty (30) consecutive days during the calendar year or preceding year.

Person means any individual, company, corporation or association owning, operating, managing or controlling any hotel.

Quarterly period means the regular calendar quarters of the year the first quarter being composed of the months of January, February and March; the second quarter being the months of April, May and June; the third quarter being the months of July, August and September, and the fourth quarter being the months of October, November and December.

Tax assessor-collector means the Finance Director of the City of Waxahachie, Texas.

(d)

Collecting and reporting the tax.

(1)

Every person owning, operating, managing, or controlling any hotel shall collect the tax levied by this section for the City of Waxahachie.

(2)

On the last day of the month following each quarterly period, every person required to collect the tax imposed hereby, shall file a report with the assessor-collector of taxes showing the total for all room occupancies in the preceding quarter, and any other information the assessor-collector may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing such report. The report shall be in a form prescribed by the assessor-collector.

(3)

The assessor-collector is hereby authorized and directed to do all such things necessary or convenient to carry out the terms of this section. The assessor-collector shall have the authority to request and receive within reasonable time documentation for information contained in the report to the city by the hotel.

(4)

The assessor-collector shall have the power to make such rules and regulations as are reasonable and necessary to effectively collect the tax levied hereby, and shall upon reasonable notice have access to books and records necessary to enable him to determine the correctness of any report filed as required by this section, and the amount of taxes due under the provisions of this article.

(e)

Penalties generally.

(1)

If any person shall fail to file a report as required herein or shall file a false report or shall fail to pay to the tax assessor-collector the tax as imposed herein when said report or payment is due, they shall owe a penalty of five (5) percent of the tax amount due. After the first thirty (30) days, they shall owe an additional five (5) percent of such tax. However, such total penalty shall never be less than one hundred dollars ($100.00). Delinquent taxes shall draw interest at the rate of ten (10) percent per annum beginning sixty (60) days from the due date.

(2)

Any person violating any of the provisions of this article, including hotel operators who fail to file a return thirty (30) days after a reminder notice is given), fail to collect the tax, file a false return, or who are delinquent in their tax payment, shall be charged with a misdemeanor and shall, upon conviction, be fined in any sum not to exceed five hundred dollars ($500.00), and each twenty-four (24) hours of any such violation shall constitute a separate offense.

(f)

Additional penalties. The city is hereby authorized to take the following actions against any person required to collect the tax imposed hereby and pay the collection over to the city and who has failed to file a report, or filed a false report, or failed to pay the tax when due:

(1)

Require the forfeiture of any revenue the city allowed the hotel operator to retain for its cost of collecting the tax;

(2)

Bring suit against the hotel for noncompliance; and/or

(3)

Bring suit against the hotel seeking any other remedies provided under Texas law.

(g)

Authority of city to sue. The city attorney is hereby authorized to bring suit against any person required to collect the tax imposed hereby and required to pay the collection over to the city and who has failed to file a report, or filed a false report, or failed to pay the tax when due. Such suit may seek to collect such tax not paid or to enjoin such person from operating a hotel in the city until the tax is paid or the report is filed or both, as applicable and as provided in the injunction.

(h)

Effective date. The hotel occupancy tax authorized herein shall become effective commencing on the first day of the month following the date upon which Ordinance No. 2270 or an amended form thereof has been adopted and enacted by the City of Waxahachie. The previous ordinance will remain in effect until the effective date of this section.

(i)

Severability. In the event that any one or more of the provisions, clauses, or words of this section or the application thereof to any situation or circumstance shall for any reason be held to be invalid or unconstitutional, such invalidity or unconstitutionality shall not affect any other provisions, clauses, or words of this section or the application thereof to any other situations or circumstance and it is intended that this section shall be severable and that it shall be construed and applied as if such invalid or unconstitutional clause, section, provision, or word had not been included herein.

(Ord. No. 1089, § 1, 6-4-73; Ord. No. 1211, 9-12-77; Ord. No. 1380, 8-8-83; Ord. No. 2270, 11-15-04)

State law reference

Municipal hotel occupancy tax, V.T.C.A., Tax Code § 351.001 et seq., 25 Tex. Admin. Code §§ 3.161—3.163.