Cameron Hotel & Lodging Ordinance
The Hotel Occupancy Tax helps fund local tourism efforts, community projects, and economic development initiatives, supporting the city's growth and enhancing its appeal as a travel destination. This tax applies to hotel room stays within the city and its surrounding areas, charged on rooms typically used for sleeping, with some exceptions outlined in the ordinance. Key terms like "hotel," "occupancy," "occupant," and "consideration" are defined to ensure clarity for both hotel owners and guests. The ordinance provides a structured framework to clearly identify who is subject to the tax and when it applies. For details, see Article 11.05 of the Hotel Occupancy Tax Ordinance.
Article 11.05 Hotel Occupancy Tax
In summary, Article 11.05 states:
Consideration: The cost of a hotel room refers only to the price of the room when it is used for sleeping. It does not include charges for food served or any personal services provided to the occupant, unless those services are related to cleaning and preparing the room for occupancy.
Hotel: Any building or buildings in which members of the public obtain sleeping accommodations for a consideration, including, but not limited to, hotels, motels, tourist homes, inns, and bed and breakfast facilities, but not including hospitals, sanitariums, nursing homes, or dormitories owned by educational institutions.
Occupancy: The use or possession, or the right to the use or possession, of any room or rooms in a hotel ordinarily used for sleeping, excluding permanent residents.
Occupant: Anyone who, for a consideration, uses, possesses, or has a right to use or possess any room or rooms in a hotel under any agreement, excluding permanent residents.
Person: Any individual, company, corporation, partnership, venture, or association owning, operating, managing, or controlling any hotel.
Tax Levied: A seven percent (7%) tax is levied on the consideration paid for hotel rooms costing $2.00 or more per day, provided the rooms are ordinarily used for sleeping.