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• . <br />ORDINANCE NO. <br />AN ORDINANCE OF THE CITY OF LA PORTS, TEXAS, ADDING CHA PTER <br />12 1/4 TO THE CODE OF ORDINANCES, ENTITLED "HOTEL OCCUPANCY <br />TAX"; PROVIDING FOR THE LEVY AND COLLECTION OF A HOTEL OCCUPANCY <br />TAX; PROVIDING FOR EXEMPTION; PROVIDING FOR REPORTS; PROVIDING <br />FOR RULES AND REGULATIONS BY THE TAX COLLECTOR; PROVIDING FOR <br />A PENALTY; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN <br />EFFECTIVE DATE. <br />BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LA PORTS: <br />PART I. <br />Chapter 12 1/4 shall be added to the Code of Ordinances <br />of the City of La Porte, Texas, entitled "Hotel Occupancy <br />Tax," which shall read as follows: <br />CHAPTER 12 1/4 <br />HOTEL OCCUPANCY TAX <br />SECTION 12 1/4-1 - DEFINITIONS <br />The following words, terms and phrases are, for the purposes <br />of this chapter, except where the context clearly indicates a <br />different meaning, defined as follows: <br />(a) Hotel - Shall mean any building or buildings, trailer <br />or other facilities, in which the public may, for a considera- <br />tion, obtain sleeping accommodations. The term shall include <br />hotel, motels, tourist homes, houses or courts, lodging houses, <br />inns, rooming houses, or other buildings where rooms are fur- <br />nished for a consideration, but hotels shall not be defined so <br />as to include hospitals, sanitariums or nursing homes. <br />(b) Consideration - Shall mean the cost of the room, <br />sleeping space, bed or other facilities in such hotel and shall <br />not include the cost of any food served or personal services <br />rendered to the occupant of such room not related to the cleaning <br />and readying of such room, sleeping space, bed or other facility <br />for occupancy. <br />