§ 16A-15. Tax imposed.

(a)

There is hereby levied and imposed a tax upon the cost of occupancy of any room or space furnished by any hotel where the cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to two (2) percent of the consideration paid by the occupant of such room, space, or facility to such hotel, exclusive of other taxes imposed by other governmental agencies. The price of a room in a hotel does not include the cost of food served by the hotel or 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 to the subsection (a) tax are as follows:

(1)

No tax shall be imposed hereunder upon a permanent resident.

(2)

This article does not impose a tax on the United States, this state, or an agency, institution, board, or commission of this state other than an institution of higher education.

(3)

This article does not impose a tax on an officer or employee of a governmental entity described in subsection (2) above when traveling on or otherwise engaged in the course of official duties for the governmental entity.

(4)

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

(5)

No tax shall be imposed hereunder for federal or state military personnel traveling on official military business. This exemption does not cover military staff on leave or between stations.

(Ord. No. 8930, § 1, 3-13-08)

State law reference

Hotel occupancy tax authorized, V.T.C.A., Tax Code § 351.002; rate of tax, V.T.C.A., Tax Code § 351.003; tax exemptions, V.T.C.A., Tax Code § 351.006.