§ 16A-3. Collection.

(a)

Every person owning, operating, managing, or controlling any hotel or any employee of a hotel who in the course of their duties collects money from patrons in exchange for room occupancy, shall collect the tax imposed in section 16A-2 hereof for the city.

(b)

As of January 1, 1974, and thereafter, said tax shall be a preferred lien, first and prior to any and all other existing liens, contractual or statutory, legal or equitable, and regardless of the time such liens originated, and this lien shall attach as of the date such tax is due and payable but before such lien shall become a lien on real estate, notice thereof shall be filed in the county deed records where the real estate is located on which the lien is desired and said lien shall not be valid or effective as against any mortgagee, holder of a deed of trust, purchaser, pledgee, or judgment creditor acquiring title, lien, or other right or interest before such notice has been so filed and recorded.

(Ord. No. 8930, § 1, 3-13-08)

State law reference

Collection of hotel tax, V.T.C.A., Tax Code § 351.004.