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HOTEL ROOM TAX

El Paso City Code tit. 3, ch. 3.12
in effect

El Paso City Code § 3.12.010 Definitions.

3.12.010 - Definitions. As used in this chapter, and in accord with Chapter 351 of the Texas Tax Code and Chapter 334 of the Texas Local Government Code, the following terms shall have the following meanings: A. "Additional tax" means the tax imposed for the purpose of financing a portion of the costs of the approved venue project. B. "Approved venue project" means a multipurpose coliseum, stadium or other type of arena or facility that is planned for use for one or more professional or amateur sports events, including minor league baseball games, and related infrastructure project that was approved by a majority of the voters voting at the election held in the city on November 6, 2012, in accordance the Chapter 334, Local Government Code, as amended. C. "City comptroller" means the Comptroller of the City of El Paso. D. "Consideration" means the price of a room in a hotel, but does not include the cost of food served by the hotel or the cost of personal services performed by the hotel except those services related to cleaning and readying the room for use or possession. E. "Hotel" means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house or bed and breakfast, but does not include a hospital, sanitarium, nursing home or a dormitory or other housing facility owned or leased and operated by an institution of higher learning as those terms are defined in Section 61.003, Texas Education Code, used by the institution for the purpose of providing sleeping accommodations for persons engaged in an education program or activity at the institution. F. "Occupancy" means the use or possession or the right to use or possess a room or space that is ordinarily used for sleeping. G. "Occupant" means any person who under a lease, concession, permit, right of access, license, contract or agreement uses or possesses a hotel room or space, but shall not include a person who has the right to use or possess a room in a hotel for at least thirty consecutive days, so long as there is no interruption of payment for the period. H. "Person" means any individual, company, corporation or association. I. "Venue project fund" means the fund entitled "Ballpark Venue Project Fund" created pursuant to the city resolution approved on December 18, 2012. (Ord. 12791 § 1, 1996: Ord. 8749 § 1, 1986: prior code § 14A-1) (Ord. No. 17912, § 1, 12-18-2012, election of 11-6-2012; Ord. No. 17913, § 1, 12-18-2012)

El Paso City Code § 3.12.020 Tax imposed—Rate.

3.12.020 - Tax imposed—Rate. There is levied a tax upon the cost of occupancy of any room or space in a hotel, when such cost is at the rate of two dollars or more per day, such tax to be equal to seven percent of the consideration paid by the occupant of such room of such hotel. (Ord. 15233 § 1, 2002: prior code § 14A-2)

El Paso City Code § 3.12.021 Additional tax imposed for approved venue project—Rate.

3.12.021 - Additional tax imposed for approved venue project—Rate. In addition to the tax levied in Section 3.12.020, there is levied an additional tax upon the cost of occupancy of any room or space in a hotel, when such cost is at the rate of two dollars or more per day, such additional tax to be equal to two percent of the consideration paid by the occupant of such room of such hotel. The additional tax imposed under this section must be collected on every occupancy occurring on or after January 1, 2013 and must continue to be collected for so long as any bonds or other obligations that are issued for the purpose of financing a portion of the costs of the approved venue project, and any bonds refunding or refinancing those bonds or other obligations, are outstanding and unpaid. (Ord. No. 17912, § 2, 12-18-2012, election of 11-6-2012)

El Paso City Code § 3.12.030 Collection of tax.

3.12.030 - Collection of tax. The tax levied in this chapter is against the person paying for the occupancy of the room. Every person owning, operating, managing or controlling any hotel shall collect the tax for the city. (Prior code § 14A-3)

El Paso City Code § 3.12.031 Collection of additional tax—Approved venue project.

3.12.031 - Collection of additional tax—Approved venue project. A. The additional tax levied in this chapter is against the person paying for the occupancy of the room. Every person owning, operating, managing or controlling any hotel that is required to collect a tax under Section 3.12.030 shall collect the additional tax for the city. B. Each bill or other receipt for hotel charge that is subject to the additional tax imposed under this chapter must conspicuously include the following statement: "The City of El Paso requires an additional tax of two percent be imposed on each hotel charge for the purpose of financing a venue project." (Ord. No. 17912, § 3, 12-18-2012, election of 11-6-2012)

El Paso City Code § 3.12.040 Reports and remittances.

3.12.040 - Reports and remittances. On or before the last day of January, April, July and October, every person required to collect the tax imposed by this chapter shall file a report with the city comptroller showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies and any other information which the city comptroller may reasonably require. Such report shall also show the amount paid for that quarter to the comptroller of public accounts of the state under Section 156.151 of the Tax Code of the state. Such person shall, at the time of filing such report, pay over to the city comptroller the amount of taxes required to be collected for room occupancies during the preceding quarter. (Ord. 8749 § 2, 1986: prior code § 14A-4)

El Paso City Code § 3.12.041 Additional tax—Reports and remittances.

3.12.041 - Additional tax—Reports and remittances. Every person required to collect a tax imposed by this chapter shall include in the quarterly reports required under Section 3.12.040, the following additional information: A. The amount of the additional tax collected on such occupancies; and B. Any other information which the city comptroller may reasonably require. Such person shall, at the time of filing such report, pay over to the city comptroller the amount of additional taxes required to be collected for room occupancies during the preceding quarter. (Ord. No. 17912, § 4, 12-18-2012, election of 11-6-2012)

El Paso City Code § 3.12.050 Rules and regulations—Record inspection authority.

3.12.050 - Rules and regulations—Record inspection authority. A. The city comptroller shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied herein, and shall upon reasonable notice have access to books and records necessary to enable him to determine the correctness of any report filed as required by this chapter and the amount of taxes due under the provisions of this chapter. B. Whenever necessary to make an inspection of books and records to enforce any of the provisions of this chapter, the city comptroller or his authorized representative may enter such building or premises at all reasonable times to inspect the books and records or to perform any duty imposed upon the city comptroller by this chapter; provided, that if such building or premises be occupied, he shall first present proper credentials and request entry; and if such building or premises be unoccupied, he shall first make a reasonable effort to locate the owner or other persons having charge or control of the building or premises and request entry. If such entry is refused, the city comptroller or his authorized representative shall have recourse to every remedy provided by law to secure entry. C. When the city comptroller or his authorized representative shall have first obtained a proper inspection warrant or other remedy provided by law to secure entry, no owner or occupant or any other persons having charge, care or control of any building or premises shall fail or neglect, after proper request is made as herein provided, to promptly permit entry therein by the city comptroller or his authorized representative for the purpose of inspection and examination pursuant to this chapter. D. The city may directly perform an audit or contract with another person to perform the audit on an hourly rate or fixed-fee basis. The city shall provide at least thirty days' written notice to a person who is required to collect the tax with respect to a hotel before conducting an audit of the collection and payment of the hotel occupancy tax. The city shall notify and submit to the state comptroller a copy of the audit if the city obtains documentation or information showing a failure to collect or pay the state hotel occupancy tax when due. The authority to conduct an audit under this chapter is in addition to any other audit authority the city may have. E. All of the provisions of this Section 3.12.050 and any rules and regulations made hereunder shall apply to the additional tax. (Prior code § 14A-5) (Ord. No. 17912, § 5, 12-18-2012, election of 11-6-2012; Ord. No. 17913, § 2, 12-18-2012)

El Paso City Code § 3.12.060 Use of proceeds.

3.12.060 - Use of proceeds. The proceeds of the tax levied in this chapter shall be allocated to the following purposes: A. One-half of one percent to maintain, improve, administer and develop the auditorium and convention center and related permanent improvements owned by the city; B. Two and one-half percent to pay the principal of and interest on bonds used by the city to construct such auditorium and convention center and related permanent improvements; C. Two and one-half percent to be used for advertising and conducting solicitation programs to acquaint potential users with public meeting and convention facilities, and for promotion of tourism and advertising of the city and its vicinity either by the city or through contract with persons or organizations selected by the city; D. One and one-half percent to be used for the maintenance and support of the Civic Center, tourism promotion, and the encouragement, promotion, improvement and application of arts; however, not more than one percent will be spent on the arts. (Ord. 15233 § 2, 2002; Ord. 9494, 1988: Ord. 9175, 1987: prior code § 14A-7)

El Paso City Code § 3.12.061 Use of additional tax proceeds—Venue project fund.

3.12.061 - Use of additional tax proceeds—Venue project fund. The proceeds of the additional tax levied in this chapter shall be allocated to the following purposes: A. To reimburse or pay the costs of planning, acquiring, establishing, developing, constructing, and renovating the approved venue project; B. To pay the principal, interest, reserves and other costs relating to bonds or other obligations issued to finance the approved venue project, or bonds issued to refund the obligations; or C. To pay the costs of operating or maintaining the approved venue project. The collection of the additional tax shall be discontinued when the bonds or other obligations described in this chapter for the approved venue project are paid in full, unless the additional tax is continued in accordance with the law. (Ord. No. 17912, § 6, 12-18-2012, election 11-6-2012)

El Paso City Code § 3.12.070 Violation—Penalty.

3.12.070 - Violation—Penalty. A. Any person who violates any of the provisions of this chapter shall be guilty of a Class C misdemeanor and upon conviction thereof shall be fined an amount not to exceed five hundred dollars for each offense. Each day that a violation is permitted to exist shall constitute a separate offense. B. If any person shall fail to (1) collect the tax imposed by this chapter; (2) file a report as required in this chapter when due; or (3) pay to the city comptroller the tax as imposed in this chapter when the payment is due; or (4) fails to comply with Sec. 351.0041, Texas Government Code, when purchasing a hotel; or if any person files a false report, the person shall forfeit five percent of the amount due as a penalty, and after the first thirty days he shall forfeit an additional five percent of such tax, provided, however, that the penalty shall never be less than one dollar. Delinquent taxes shall draw interest at the rate of six percent per annum beginning sixty days from the date due. C. The city may bring suit against the person who is required to collect the tax and pay the collections to the city and who has failed to file a tax report or pay the tax when due. The city may also bring suit to enjoin the person from operating a hotel until the tax is paid or the report filed. In addition to the amount of any tax owed, the person is liable to the city for: (1) The city's reasonable attorney's fees incurred in enforcing this chapter and in collecting any tax owed by the person, and (2) The costs of an audit conducted under this chapter as determined by the city using a reasonable rate, but only if (a) the tax has been delinquent for at least two complete city fiscal quarters at the time the audit is conducted, and (b) the city has not received a disbursement from the state comptroller related to the person's concurrent state tax delinquency; and (3) A penalty equal to fifteen percent of the total amount of the tax owed if the tax has been delinquent for at least one complete municipal fiscal quarter. D. All of the provisions of this Section 3.12.070 shall apply to the additional tax. (Prior code § 14A-6) (Ord. No. 17912, § 7, 12-8-2012, election 11-6-2012; Ord. No. 17913, § 3, 12-18-2012)
Source: City of El Paso, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/el_paso/codes/code_of_ordinances?nodeId=TIT3REFI_CH3.12HOROTAFetched: 10/28/2026

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