The following words and phrases, as used in this division, shall be construed to have the meanings ascribed to them in this section:
City manager
means the city manager of the City of Paris.
Consideration
means the cost of the room in any such 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.
Director of finance
means the director of finance of the city.
Hotel
means any building or buildings in which the public may, for a consideration, obtain sleeping accommodations. Such word shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses or other buildings where rooms are furnished for a consideration, but such word shall not be defined so as to include hospitals, sanitariums or nursing homes.
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 thirty (30) days.
Occupant
means anyone 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.
Person
means any individual, association or corporation owning, operating, managing or controlling any hotel.
Quarterly period
means the regular calendar quarters of the year, the first quarter being composed of the months of January, February and March, the second quarter being composed of the months of April, May and June, the third quarter being composed of the months of July, August and September, and the fourth quarter being composed of the months of October, November and December.
Venue project
means the renovation, repair, and other improvement of the Love Civic Center, a venue project of the type described and defined in section 334.001(4)(B) of, and authorized by, chapter 334, Texas Local Government Code.
(1970 Code, sec. 28-10; Ordinance 2266, sec. 1, adopted 12/8/75; 1988 Code, sec. 30-36; Ordinance 2019-023, sec. 3, adopted 6/24/19)
(a) 
There is hereby imposed and levied a tax upon the occupant of any room or space furnished by any hotel where the cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to seven percent (7%) of the consideration paid by any such occupant of any such room or space in any such hotel, exclusive of other occupancy taxes imposed by other units of government. The tax revenue derived from the levy of said tax may only be used for the purposes enumerated in section 2.08.063(a) and shall not be used for general revenue purposes or general governmental operations of the city.
(b) 
There is hereby imposed and levied an additional tax upon the occupant of any room or space furnished by any hotel where the cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to two percent (2%) of the consideration paid by any such occupant of any such room or space in any such hotel, exclusive of other occupancy taxes imposed by other units of government. The tax revenue derived from the levy of said tax may only be used to fund the venue project comprising the restoration, repair, and other improvement of the Love Civic Center (the “venue project”) and shall not be used for general revenue purposes or general governmental operations of the city.
(c) 
Federal employees traveling on official business shall be exempt from the tax imposed in subsection (a) and (b) above.
(1970 Code, sec. 28-11; Ordinance 2266, sec. 1, adopted 12/8/75; Ordinance 2631, sec. 1, adopted 6/14/82; Ordinance 83-057, sec. 1, adopted 9/12/83; Ordinance 84-063, sec. 1, adopted 8/27/84; Ordinance 87-048, sec. 1, adopted 9/14/87; Ordinance 96-051, sec. 1, adopted 9/9/96; 1988 Code, sec. 30-37; Ordinance 2019-023, sec. 4, adopted 6/24/19; Ordinance adopting 2021 Code)
(a) 
The revenue derived from the hotel occupancy tax herein levied under section 2.08.062(a) hereinabove may only be used to promote tourism and the convention and hotel industry, and such use is limited to the uses permitted under Texas Tax Code chapter 351, section 351.101 et seq., as such exists now and as may be hereafter amended.
(b) 
The revenue derived from the hotel occupancy tax herein levied under section 2.08.062(b) above shall be limited to expenditures in connection with the venue project as set forth hereinabove.
(1970 Code, sec. 28-12; Ordinance 2266, sec. 1, adopted 12/8/75; Ordinance 2631, sec. 2, adopted 6/14/82; Ordinance 83-057, sec. 2, adopted 9/12/83; Ordinance 84-063, sec. 2, adopted 8/27/84; Ordinance 87-048, sec. 2, adopted 9/14/87; 1988 Code, sec. 30-38; Ordinance 2019-023, sec. 4, adopted 6/24/19)
Every person owning, operating, managing or controlling any hotel shall collect the taxes imposed and levied herein for the city.
(1970 Code, sec. 28-13; Ordinance 2266, sec. 1, adopted 12/8/75; 1988 Code, sec. 30-39)
The city manager shall have the power and authority to make and promulgate such rules and regulations as shall be necessary to effectively collect the taxes imposed and levied herein, and shall upon reasonable notice have access to all books and records necessary to enable such officer to determine the correctness of any report filed as required herein and the amount of taxes due under the provisions hereof.
(1970 Code, sec. 28-15; Ordinance 2266, sec. 1, adopted 12/8/75; 1988 Code, sec. 30-41)
(a) 
It shall be unlawful and a misdemeanor for any individual, association or corporation to fail to collect any tax imposed or levied herein, or fail to file any report as required herein, or file any false report. Any failure to remit any tax imposed or levied herein within the time required shall forfeit five (5) percent of the amount due as a penalty, and after the first thirty (30) days shall forfeit an additional five (5) percent of such tax; provided, however, that, the penalty shall never be less than one dollar ($1.00). Delinquent taxes shall draw interest at the rate of ten (10) percent per annum beginning sixty (60) days from the date due on the tax imposed and levied herein.
(b) 
The remedy provided by this section is in addition to other available remedies.
(1970 Code, sec. 28-16; Ordinance 87-083, sec. 1, adopted 12/14/87; 1988 Code, sec. 30-42)
Any individual, association or corporation violating any portion or provisions of this division shall be deemed guilty of a misdemeanor, and each and every day that any such portion or provision of this division be so violated shall constitute a separate and distinct offense.
(1970 Code, sec. 28-17; Ordinance 2266, sec. 1, adopted 12/8/75; 1988 Code, sec. 30-43)