Ord 2013-067/Amending Chapter 78, Article 5, Hotel Occupancy Tax

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ORDINANCE NO. 2013 -67 AN ORDINANCE OF THE CITY COUNCIL OF THE OF THE CITY OF SAN MARCOS, TEXAS AMENDING CHAPTER 78, ARTICLE 5, HOTEL OCCUPANCY TAX, OF THE SAN MARCOS CITY CODE; PROVIDING A SAVINGS CLAUSE; PROVIDING FOR THE REPEAL OF ANY CONFLICTING PROVISIONS; AND PROVIDING AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXAS: SECTION 1. Chapter 78, Article 5, Hotel Occupancy Tax, of the San Marcos City Code is hereby amended to read in its entirety as follows: Sec. 78.101. Definitions. Words and terms defined in V.T.C.A., Tax Code § 351.001 shall have those same definitions when used in this article. Sec. 78.102. Levy and collection. (a) A tax 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 $2.00 or more each day and that is ordinarily used for sleeping. (b) The tax shall be nine per cent of the price paid for the room. A portion of the revenue collected from the tax hereby imposed, in an amount equal to two per cent of the price paid for a room, shall be deposited into the San Marcos Conference Center Venue Project Fund and shall be used for the sole purpose of paying principal and interest on any outstanding bonds or other obligations issued to fund construction of the San Marcos Conference Center. The price of a room 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 cleaning and readying the room for use or possession. Title 34, Part 1, Chapter 3, Subchapter K, Rule 3.162 of the Texas Administrative Code provides further guidance on which services and revenues are subject to the local hotel occupancy tax. (c) The tax shall not apply to a person who has a right to use or possess a room in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period.