§ 16A-16. Collection of tax.

(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-15 hereof for the city.

(b)

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 chief financial officer showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies, and any other information or on any form the chief financial officer may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing the report. The report shall be in a form prescribed by the chief financial officer. The chief financial officer is hereby authorized and directed to do all such things necessary or convenient to carry out the terms of this article. The chief financial officer shall have the authority to request and receive within a reasonable time documentation of information contained in the report to the city by the hotel. The hotel operator shall retain all such documentation for a period of two (2) years.

(Ord. No. 8930, § 1, 3-13-08)

State law reference

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