§ 30-67. Levied; exemptions.

(a)

There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel where such cost of occupancy is at the rate of $2.00 or more per day, such tax to be equal to seven percent of the consideration paid by the occupant of such room, space or facility to such hotel, exclusive of other occupancy taxes imposed by other government agencies.

(b)

This tax does not apply and shall not be imposed upon a permanent resident of a hotel.

(c)

No tax hereunder shall be imposed upon a corporation or association that is organized and operated exclusively for a religious, charitable, or educational purpose if no part of the net earnings of the corporation or association inure to the benefit of a private share holder or individual.

(d)

No tax hereunder shall be imposed upon the United States, the State of Texas, or an agency, institution, board, or commission of the State of Texas other than an institution of higher education, or upon an officer or employee of a governmental entity when that officer or employee is traveling on or otherwise engaged in the course of official duties for the governmental entity. In this section, "institution of higher education" has the meaning assigned by V.T.C.A., Education Code § 61.003.

(Code 1973, § 6-32; Ord. No. O-24-93, § 2, 10-11-93)