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    7. 16.    
Regular City Council Meeting
Meeting Date: 09/10/2019  

Agenda Item
Ordinance 2nd Reading - Planning: Consider Ordinance No. 2019-O0128, amending Article 18.03 "Hotel Occupancy Tax" with regard to the levy and collection of hotel occupancy taxes for short term rentals; providing a savings clause; providing a penalty; and providing for publication.
Item Summary
On August 27, 2019, the City Council approved the first reading of the ordinance.

Article 18.03 of the Lubbock Code of Ordinances levies a tax upon the cost of occupancy of any sleeping room furnished by any hotel.  The immediately preceding agenda item is an ordinance to add an article to Chapter 40 "Zoning" regarding the operation of short term rentals.  Section 40.06.004 of the proposed ordinance amending Chapter 40 will require an owner, operator, or agent operating a short term rental to assess and collect the hotel occupancy tax in accordance with Chapter 351 of the Texas Tax Code, and remit the local share of the tax to the City.

Accordingly, Article 18.03 "Hotel Occupancy Tax" of Chapter 18 "Taxation" should also be amended to levy the tax upon the cost of occupancy of any sleeping room furnished by any short term rental in addition to any hotel.  Additionally, this draft ordinance also provides for the payment of hotel occupancy taxes online, in addition to the other methods previously approved.
Fiscal Impact
Staff/Board Recommending
D. Blu Kostelich, Chief Financial Officer
Jesica McEachern, Assistant City Manager

Ordinance Amending Article 18.03
Ordinance - Redline Version

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