§ 3-3-2. Levy of tax; rate; exceptions.

(A)

There is hereby levied a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs two dollars or more each day, and is ordinarily used for sleeping, such tax to be equal to seven percent of the price paid for a room in a hotel, or the maximum rate allowed pursuant to section 351.003 of the Tax Code, as amended.

(B)

The price of a room in a hotel does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession.

(C)

Exemptions.

(1)

The tax does not apply to a person who is a permanent resident;

(2)

Federal Government. The United States, or an officer or employee of a governmental entity of the United States when traveling on or otherwise engaged in the course of official duties for the governmental entity is exempt from paying this tax.

(3)

A state officer or employee for whom a special provision or exception to the general rate of reimbursement under the General Appropriations Act applies and who is provided with photo identification verifying the identity and exempt status of the person is not required to pay the tax.

(Ord. No. 7837, § 1, 4-13-99)