§ 11-2-2. TAX LEVIED; EXCEPTIONS.

(A)

A tax of seven percent of the consideration paid for a hotel room is levied on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays the consideration for the use or possession or for the right to the use or possession of a hotel room that costs two dollars or more each day and is ordinarily used for sleeping.

(B)

This chapter does not impose a tax on:

(1)

a person who has the right to use or possess a hotel room for at least 30 consecutive days, so long as there is no interruption of payment for the period; or

(2)

the United States, a governmental entity of the United States, or an officer or employee of the United States.

(C)

Except as otherwise provided in Section 156.103 ( Exception-State and Federal Government ) of the Texas Tax Code, the State of Texas, or an agency, institution, board, or commission of the State of Texas other than an institution of higher education, as that term is defined by Section 61.003 ( Definitions ) of the Texas Education Code, shall pay the tax imposed by this chapter and is entitled to a refund of the amount of tax paid.

(D)

A person entitled to a refund of tax paid under this section shall make an application for a refund according to the rules prescribed by the department in the form prescribed by the department.

Source: 1992 Code Section 5-3-1 and 5-3-2; Ord. 031204-10; Ord. 031211-11.