Ord 1993-083 - Laserfiche WebLink

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IV/} -2- (c) The exemption must be applied for, and must be approved by the chief appraiser of the appraisal district in accordance with state law. (d) The exemption may not be compounded for joint or community owners of a single homestead. -- (e) An eligible disabled person who is 65 or older may I use this exemption, or may use a disabled person exemption, I \ but may not use both exemptions. ' - ~ Sec. 26-6 to 26-14. Reserved. ARTICLE II. HOTEL OCCUPANCY TAX Sec. 26-15. Definitions. Words and terms which are defined in section 351.001 of the Texas Tax Code, as amended, shall have those same definitions when used in this article. Sec. 26-16. Levy and collection of tax. i (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, costs $2 or more each day, and is ordinarily used for sleeping. (b) The tax shall be seven percent (7%) of the price paid for the room. 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 for those services related to cleaning and readying the room for use or possession. (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 thirty (30) consecutive days so long as there is no interruption of payment for the period. (d) The tax imposed by this section shall be collected by the person who owns, operates, manages or controls the hotel in which the room for which the tax is imposed is located. Sec. 26-17. Reportinq and Payment Requirements. (a) Every person required in Sec. 26-16(d) to collect a tax shall file a report with the Director of Finance showing the amount paid for all rooms during each calendar quarter, the amount of tax collected, and any other information the city may reasonably require. (b) Reports shall be filed and the full amount of taxes due shall be paid within thirty (30) days following the end of each calendar quarter. (c) Reports shall be filed and taxes shall be paid at the city finance department. The Director of Finance is designated to provide receipts showing amounts paid, certificates stating that no tax is due, and statements of the amount due. (d) In addition to other remedies, a late charge of 10% of the total amount due that is not received by the due date shall be assessed against persons required to collect a tax in Sec. 26-16(d).