§ 28-43. Tax levied; amount; exemptions

(a) There is hereby levied a tax of the price paid for a room in a hotel on every person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2.00 or more per day, and is ordinarily used for sleeping, as follows: 7 percent (7%).

(b) The price of a room in a hotel does not include the cost of food served by the hotel and 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.

(c) The statutory exemptions and rights to refund for government entities appearing under Texas Tax Code § 351.006 are applicable to the taxes imposed under this article, and are hereby adopted by reference and incorporated herein as if fully set out.

(Ord. of 8-21-1996(1), § 2; Ord. No. 97-4, 7-16-1997)