§ 19. Hotel/motel occupancy tax.

There is hereby levied for the purposes provided in Article 1269j-4.1, Vernon's Annotated Civil Statutes, 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, a tax to be equal to four 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 governmental agencies. No tax shall be imposed by other governmental agencies. No tax shall be imposed hereunder upon a corporation or association organized and operated exclusively for religious, charitable or educational purposes, no part of the net earnings of which inures to the benefit of any shareholder or individual.

(Ord. No. 1228, 4-14-81)