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 Waller
 Code of Ordinances
 CODE OF ORDINANCES
 Chapter 70. TAXATION
 Article V. HOTEL TAX

§ 70-106. Definitions.  

Latest version.

  • When used in this article, the following words and phrases have the meaning ascribed to them in this section, unless the context indicates a different meaning:

    Calendar quarter means the regular calendar quarters of the year:

    (1)

    The first quarter being comprised of the months of January, February, and March;

    (2)

    The second quarter being the months of April, May, and June;

    (3)

    The third quarter being the months of July, August, and September; and

    (4)

    The fourth quarter being the months of October, November, and December.

    Consideration means the cost of the room in a hotel, only if the room is one ordinarily used for sleeping, and shall not include the cost of any food served or personal services rendered to the occupant of such room not related to the cleaning and readying of such room for occupancy.

    Hotel.

    (1)

    The term "hotel" means any building in which the public may, for a consideration, obtain sleeping accommodations. The term "hotel" includes hotels, motels, tourist homes, houses or courts, lodginghouses, inns, roominghouses or other buildings where rooms are furnished for a consideration.

    (2)

    But the term "hotel" shall not be defined so as to include:

    a.

    Hospitals, sanitariums, or nursing homes; or

    b.

    A dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education as those terms are defined by Texas Education Code § 61.003 used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution.

    Occupancy means the use or possession, or the right to the use or possession, of any room in a hotel if the room is one ordinarily used for sleeping and if the occupant's use, possession, or right to use or possession extends for a period of less than 30 days.

    Occupant means any person who, for a consideration, uses, possesses, or has a right to use or possess any room in a hotel if the room is one ordinarily used for sleeping.

    Reporting period means a calendar month unless the total taxes owed to the city is less than $500.00 for the calendar month or $1,500.00 for a calendar quarter, in which case the reporting period means a calendar quarter.

(Ord. No. 319, § 1, 11-8-2004)