§ 90-60. Levied; amount; exception; refunds.

(a)

Levied. There is levied a tax of seven percent on the consideration paid for a room in a hotel on every occupant 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, that costs $2.00 or more each day and that is ordinarily used for sleeping.

(b)

Exceptions. Subject to this section, no tax shall be imposed under this section:

(1)

Upon a permanent resident; or

(2)

On the United States or a governmental entity thereof.

(3)

On an officer or employee of a state governmental entity described in subsection (c)(1) of this section for whom a special provision or exemption 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 when such person is traveling on or otherwise engaged in the course of official duties for the governmental entity.

(4)

On an officer or employee of a governmental entity of the United States who is provided with photo identification verifying the identity and exempt status of the person when traveling on or otherwise engaged in the course of official duties for the governmental entity if the governmental entity directly pays to the hotel the price for the room.

(5)

For diplomatic personnel who present a tax exemption card issued by the United States Department of State.

(c)

Refund. Except as otherwise provided in subsection (b), a tax imposed on the following persons or entities shall be paid, but each governmental entity herein described shall be entitled to a refund in accordance with subsection (d):

(1)

The state or an agency, institution, board or commission of the state other than an institution of higher education, as defined in V.T.C.A., Education Code § 61.003.

(2)

An officer or employee of a state governmental entity described in subsection (c)(1) who is entitled to reimbursement for the cost of lodging and for whom a special provision or exception to the general rate of reimbursement under the General Appropriations Act is not applicable when such person is traveling on or otherwise engaged in the course of official duties for the governmental entity.

(d)

Refund procedure.

(1)

A governmental entity that is entitled under subsection (c) to a refund of taxes paid under this division must file a refund claim with the treasurer.

(2)

The claim must be filed on a form provided by the treasurer, which shall be substantially similar to that prescribed by the state comptroller, and shall be submitted along with all documentation required by treasurer, which information shall include, but not be limited to,

a.

A copy of the hotel folio, billing statement, invoice, or other document, that contains the following information:

1.

Name of the hotel;

2.

Location address of hotel;

3.

Name of city where hotel is located;

4.

Name of county where hotel is located;

5.

Date(s) of lodging;

6.

Amount of municipal hotel tax paid;

7.

Method of payment (travel voucher reimbursement, state credit card, state purchase order, direct billing, other); and

8.

Name of employee, if tax reimbursed on travel voucher; and

b.

Additional documentation as may be required by the treasurer to ensure a proper refund is processed.

(3)

A claim for a refund may be filed only for each calendar quarter for all reimbursements accrued during that quarter.

(4)

A state agency may apply for a refund of state hotel tax no later than two years after the end of the fiscal year in which the travel occurred.

(Code 1967, § 28½-5(b); Ord. No. 7096, § 1, 9-22-94; Ord. No. 8668, § 1, 8-26-99)