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intended or designed for occupancy, by paying guests, whether rent is paid in money, goods, labor, or otherwise.
<br />The meaning does not include any hospital, sanitarium, nursing home, or the dormitory facilities at an institution
<br />of higher education.
<br />Lodging Provider. Any person operating a hotel in the city, including, but not limited to, the owner or
<br />proprietor of such premises, lessee, sublessee, lender in possession, licensee or any other person operating such
<br />hotel and who is subject to collecting and remitting the tax imposed upon guests.
<br />Monthly period. The calendar months of any year.
<br />Occupancy. The use or possession, or the right to the use or possession of any guest room in a hotel.
<br />Permanent resident. Any guest who, as of a given date, has or shall have occupied or has or shall have
<br />established the right of occupancy to any guest room in a hotel for more than thirty (30) continuous days.
<br />Person. Any individual, firm, partnership, joint adventure, association, social club, fraternal organization,
<br />joint stock company, corporation, cooperative, estate, trust, receiver, trustee, syndicate, or any other group or
<br />combination acting as a unit, the plural as well as the singular number.
<br />Rent. The consideration charged for the occupancy of a guest room, valued in money, whether received in
<br />money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, and also
<br />the amount for which credit is allowed by the lodging provider to the guest, without any deduction there from
<br />whatsoever.
<br />Code.
<br />Tax. The tax on occupants imposed by this ordinance, as provided for by Chapter 351 of the Texas Tax
<br />Sec. 66-122. - Levy of Tax.
<br />There shall be paid by the guest for every occupancy of a guest room in the city a tax at the rate of seven
<br />percent (7 %) of the amount of rent unless an exception is provided under section 66-124 of this article.
<br />Sec. 66-123. - Collection of tax by lodging provider.
<br />(a) Every lodging provider who collects the tax required by this article shall provide a receipt to each
<br />guest, which receipt shall reflect both the amount of rent and the amounts of this and other tax
<br />applicable. This tax shall be due from the guest, and shall be collected by the lodging provider at the
<br />same time that the rent is collected. The lodging provider shall be liable to the city for the full amount
<br />received or collected as tax, whether collected appropriately or inappropriately; and for any amount of
<br />tax that should have been collected, but was not.
<br />(b) Any person who receives or collects the tax or any consideration represented to be the tax from
<br />another person holds the amount so collected in trust for the benefit of the city and is liable to the city
<br />for the full amount collected, plus penalty.
<br />(c) An individual who controls or supervises the collection of the tax from another person, or an
<br />individual who controls the accounting for or remittance of the tax, and who willfully fails to remit or
<br />cause to be remitted the tax is liable as a responsible individual for an amount equal to the tax not
<br />remitted or caused to be remitted, plus penalty. The dissolution of a corporation, partnership or other
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