Austin |
Code of Ordinances |
Title 11. TAXATION. |
Chapter 11-2. HOTEL OCCUPANCY TAX. |
Article 1. GENERAL PROVISIONS. |
§ 11-2-3. COLLECTION OF TAX GENERALLY.
(A)
A person who owns, operates, manages, or controls a hotel or collects payment for the use or possession or for the right to the use or possession of a hotel room shall collect the tax levied by this chapter for the City.
(B)
A person who collects the tax shall deposit the tax proceeds into in a separate liability account and may not use the tax proceeds for any purpose other than payment to the City.
Source: 1992 Code Sections 5-3-2(A) and 5-3-4(B); Ord. 031204-10; Ord. 031211-11.