Sec. 31-66. - Definitions.

The following words, terms and phrases are, for the purposes of this article (except where the context clearly indicates a different meaning), defined as follows:

Alternate collection/reporting period shall mean a period of a day or days other than the regular calendar months. Such periods are approved by the city finance director upon request by the hotel manager, operator, or person in control, or imposed by the city finance director upon his finding that collections are at risk of loss if collections accumulated for the full calendar month [are] in the possession of the hotel owner, operator, manager, or person in control.

Consideration shall mean the price of, or value received for, the right to use a sleeping room, bed, or dormitory space or other sleeping facility in a hotel, and includes the price of conveniences customarily provided in connection with sleeping accommodations, including mattress, sheets, bedspreads, pillows, pillow cases, bed frames, air conditioning, electricity, lighting, water, soap, towels, wash cloths, toilet tissue, shower or bath facilities, lavatory, chairs, trash receptacles, plus any other goods or services which are not ordinarily subject to sales tax. The consideration paid for a sleeping room or facility shall not include the price of food served, nor the price of personal services rendered to the occupant which are unrelated to cleaning and readying a room for occupancy, nor any sales tax, nor occupancy tax assessed by other governmental agencies, provided that these charges are stated separately on the folio or invoice of the occupant. Charges not stated separately shall be presumed to be part of the consideration paid for occupancy of a sleeping room or sleeping facility, and shall be taxed under this article.

Hotel shall mean any building or complex of buildings, trailer, converted railroad pullman car, or any other facility in which the public may, for a consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, trailer houses, trailer motels, parked railroad pullman cars used for sleeping accommodations and not involving the transportation of travelers, dormitory where bed space is rented, apartments not occupied by permanent residents, and all other facilities where rooms or sleeping facilities or space are furnished for a consideration. The term hotel does not include hospitals, sanitariums or nursing homes.

Monthly collection/reporting period shall mean the regular calendar months of the year.

Occupancy shall mean the use or possession of, or the exclusive right to the use or possession of a sleeping room or sleeping facility in a hotel.

Occupant shall mean any individual, corporation, governmental agency, partnership, or association that has paid a consideration for the exclusive right to use a sleeping room or sleeping facility in a hotel.

Permanent resident shall mean any occupant who has occupied or has paid for the exclusive right to occupy a particular sleeping room or rooms or sleeping facility in a hotel for at least thirty (30) consecutive days; however, one change of sleeping rooms or facility during the first thirty (30) days of occupancy in the hotel shall not terminate the status of the permanent resident. Any person who does not fully prepay for the first thirty (30) days is not a permanent resident during the first thirty (30) days of occupancy.

(Ord. No. 67104, 5-12-88)

Sec. 31-67. - Use of tax proceeds.

All hotel tax revenues above and beyond the seven (7) percent rate, up to the maximum tax rate of nine (9) percent, together with any attendant late penalties, shall be devoted exclusively to the "Capital Improvement Plan For Convention Center Expansion," and related renovations.

(Ord. No. 67104, 5-12-88; Ord. No. 67923, § 9(a), 9-15-88; Ord. No. 78834, § 6, 9-30-93)

Sec. 31-68. - Tax authorized; tax rate; exceptions to tax.

(a)

Authorization. There is hereby levied a tax upon the cost of or consideration paid for a sleeping room or sleeping facility furnished by any hotel.

(b)

Tax rate. The tax shall be equal to nine (9) percent of the total price of a sleeping room or sleeping facility, said price to include all goods and services provided by the hotel which are not ordinarily subject to sales tax.

(c)

Exceptions.

(1)

There shall be no tax on the cost of or consideration paid for occupancy of a hotel sleeping room or sleeping facility priced at less than two dollars ($2.00) per day.

(2)

The cost of or consideration paid for a hotel room or facility not ordinarily used for sleeping, such as a meeting room, is not subject to this tax.

(3)

The cost of or consideration paid for a sleeping room or facility occupied by a permanent guest is not subject to this tax.

(4)

There can be no occupancy tax on the consideration paid directly by the United States Treasury if the constitutional exemption is invoked. This exception is not extended to employees of the federal government or any local government who pay the consideration for sleeping room or sleeping facilities without the federal government being a party to the contract.

(Ord. No. 67104, 5-12-88; Ord. No. 78834, § 2, 9-30-93)

Sec. 31-69. - Collection; payment to city; fee for collection.

(a)

Every person owning, operating, managing or controlling any hotel shall collect the tax imposed under this article and pay same to the city tax collector with the report required hereinafter.

(b)

Reserved.

(c)

The report and the tax remittance shall become delinquent on the first day of the second calendar month following the collection/reporting month; and on the thirty-first day after the end of any alternate collection/reporting period.

(Ord. No. 67104, 5-12-88; Ord. No. 101393, § 2, 9-15-05)

Sec. 31-70. - Reports.

(a)

Every person required to collect the tax by section 31-69 shall file a report with the city finance director or his designated representative showing the consideration paid for all rooms or sleeping space occupancies in the preceding calendar month, the amount of tax collected on such occupancies, and any other useful and relevant information as the city finance director may require.

(b)

Timely reports must be submitted so as to arrive at the office of the city tax collector by the twentieth day of the month following the calendar month collection/reporting period or by the twentieth day after the end of any alternate collection/reporting period approved by or imposed by the city finance director.

(c)

Reports shall include gross sleeping-room revenues, gross exempt sleeping room revenues, city occupancy tax collected, and net occupancy tax due the city. It shall also include the signature of the hotel's local manager or person in control of business operations at the reporting hotel, who shall sign a statement that the report is accurate to the best of his/her knowledge and belief.

(d)

The report and the tax remittance shall be for the calendar month or other collection/reporting period requested by a hotel business manager or operator and approved by the director of finance. For such alternate collection/reporting periods, delinquency shall occur on the thirty-first day after the end of the alternate reporting period, and the office of internal audit shall audit and provide report/remittance pick-up service if so directed by the finance director.

(e)

The finance director shall impose a daily or weekly collection/reporting period, and shall provide for daily or weekly pick-up of reports and tax collections, whenever he has reason to believe that the tax revenues will not be remitted in the normal course of business, such as an impending bankruptcy or business closing, or the maintenance of unauditable records.

(Ord. No. 67104, 5-12-88)

Sec. 31-71. - Availability of records.

Each person required to collect the tax must make records available for inspection by the city finance director or his designated representative, at the hotel where the tax is collected.

(Ord. No. 67104, 5-12-88)

Sec. 31-72. - Rules and regulations.

The city finance director is authorized to issue rules and regulations necessary to effectuate the full intent and purpose of this article concerning the information required on reports, the collection reporting periods, audits, the retention of records at the hotel, the forcible seizure of records for auditing purposes, the imposition of a daily or weekly collection/reporting period, the referral of delinquent reports and/or collections to the legal department for purpose of enjoining continued operation of a hotel, the filing of criminal complaints for violations of this article, and the acceptance of a surety bond in lieu of enjoining a hotel from doing business.

(Ord. No. 67104, 5-12-88)

Sec. 31-73. - Violations.

(a)

Reserved.

(b)

Date of first penalty. In addition, he shall pay five (5) percent of the unremitted delinquent tax as a late penalty if the report is not submitted or the tax is not remitted by the last day of the calendar month in which they are due; provided that the penalty shall never be less than five dollars ($5.00).

(c)

Monthly penalty. After the first calendar month of delinquency, he shall pay an additional five (5) percent of the unremitted tax on the first day of each delinquent month; provided that the penalty shall never be less than five dollars ($5.00).

(d)

Interest on delinquent balance. Delinquent taxes shall accrue interest on the first day of each month at the annual rate of ten (10) percent per annum.

(Ord. No. 67104, 5-12-88; Ord. No. 101393, § 2, 9-15-05)

Sec. 31-74. - Suit to enjoin hotel operations.

The finance director shall refer any hotel occupancy tax account that has a delinquent balance older than sixty (60) days to the city attorney for the purpose of filing a suit to enjoin the hotel owner, operator, manager, and other persons in control from operating any hotel in the City of San Antonio until the tax is paid and/or the report filed. This remedy shall be in addition to the remedy of a collection suit and in addition to the municipal court criminal complaint that may be filed for each violation of this article.

(Ord. No. 67104, 5-12-88)

Sec. 31-75. - Surety bond in lieu of injunction suit.

The finance director shall not refer a delinquent account to the city attorney for the purpose of enjoining the hotel operators from doing business in San Antonio if the owner, manager, operator, or other persons in control provides an acceptable surety bond in an amount equal to the city hotel occupancy tax collected by the subject hotel in the six (6) best net revenue months of the twelve (12) full calendar months immediately prior to the acquisition of the bond, said bond to ensure payment for a one-year period, and be updated and approved by the finance director annually if said hotel operators desire to continue such protection from business-closing during a period of delinquency.

(Ord. No. 67104, 5-12-88)

Sec. 31-76. - Fine upon conviction.

A violation of any of the requirements of this article shall constitute a Class "C" misdemeanor crime, and upon conviction, shall be punished by a fine of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500.00).

The auditor or the city tax collector shall mail a delinquency notice to the hotel manager, operator, or person in control, and in said notice, shall give a date certain for the filing of criminal complaint for failure to report or remit collected tax revenues, or for failure to do any other specified act required by this article.

(Ord. No. 67104, 5-12-88)

Sec. 31-77. - Tampering with government records.

The auditor of hotel tax records which are created and maintained at the hotel business shall report any evidence of false entry in or false alteration of said records to the finance director, who shall make the determination of whether or not to file a criminal charge against the person in control of said records pursuant to Texas Penal Code, Section 37.10, entitled "Tampering With Government Records," after consultation and advise of the city attorney.

(Ord. No. 67104, 5-12-88)

Secs. 31-78—31-85. - Reserved.