Chapter 11: Taxation
City of Lowry Crossing, TX Code of Ordinances
ARTICLE 11.01
GENERAL PROVISIONS (RESERVED)
ARTICLE 11.02
PROPERTY TAX
§ 11.02.001 Exemption for residence homestead of elderly or disabled persons.
Pursuant to article VIII, section 1-b of the Texas Constitution and section 11.13 of the Texas Property
Tax Code, $15,000.00 of the appraised value of the residence homestead of a person that is age sixty-
five (65) or older and/or disabled shall be exempt from ad valorem taxation by the city beginning
with tax year 2002 and continuing thereafter as provided by law. Such qualified person must make
application for such exemption to the Collin Central Appraisal District.
(Ordinance 150 adopted 2/5/02)
§ 11.02.002 Tax freeze for residence homesteads of elderly or disabled persons.
Pursuant to article VIII, section 1-b of the Texas Constitution and section 11.261 of the Texas Property
Tax Code (the “Tax Code”), the amount of ad valorem property taxes for residence homesteads owned
by persons who are disabled, as defined by the Tax Code, or by persons sixty-five (65) years of age
and older, shall not be increased above the amount due for tax year 2004, except as provided by section
11.261 of the Tax Code. Qualified persons must make application for such tax freeze to the Collin
County Central Appraisal District.
(Ordinance 185 adopted 5/4/04)
§ 11.02.003 Penalty to defray costs of collection of delinquent taxes.
(a) Whenever any accounts for delinquent property taxes owed to the city are given to an attorney
for collection on or after July 1 of the year they become delinquent, the city shall be entitled to
and may collect an additional penalty of fifteen percent (15%) of the delinquent taxes, penalty,
and interest due on each delinquent property at the time of collection, either before or after suit
or foreclosure sale, as provided by section 33.07 of the Texas Property Tax Code.
(b) In addition to the collection expenses provided for in subsection (a) of this section, whenever a
delinquent tax suit is filed, the city shall be entitled to recover reasonable expenses subject to the
approval of the court that are incurred by the city in determining the name, identity, and location
of necessary parties and in procuring the necessary legal description of the property on which a
delinquent tax is due, as provided by section 33.48(a) of the Texas Property Tax Code.
(c) Whenever taxes become delinquent on or after June 1 under section 31.03, 31.03 [sic], 31.032, or
31.04 of the Texas Property Tax Code, said delinquent taxes shall incur an additional penalty to
defray costs of collection in the amount of fifteen percent (15%) of the amount of tax, penalty,
and interest due, as provided by section 33.08 of the Texas Property Tax Code.
(Ordinance 151 adopted 2/5/02)
§ 11.02.004 Taxation of tangible personal property in transit.
The goods-in-transit, as defined by Texas Tax Code section 11.253(a)(2), as amended by Senate Bill 1,
enacted by the 82nd Texas Legislature in special session, shall remain subject to taxation by the city.
(Ordinance 242 adopted 12/6/11)
ARTICLE 11.03
SALES AND USE TAX
§ 11.03.001 Economic development tax.
(a) Findings.
(1) At a special election held on November 8, 2011 pursuant to and in accordance with law
there was submitted to the duly qualified voters of the city a proposition pertaining to the
adoption and use of a one-half of one percent (1/2 of 1%) sales and use tax for the purposes
set forth in the proposition and in chapters 505 and 501 of subtitle C1 of title 12 of the Texas
Local Government Code (said subtitle C1 being the Development Corporation Act (the
“Act”)).
(2) On November 8, 2011, the returns from the election were duly canvassed in accordance
with law and it was determined that a majority of the voters of the city voting at the election
voted for the sales and use tax and by such vote approved said sales and use tax.
(3) Section 505.251 of the Local Government Code provides that the city council may, by
ordinance, adopt a sales and use tax for the benefit of a corporation governed by chapter
505 of the Local Government Code (a “type B corporation”) if the tax is approved by a
majority of the voters of the city voting at the election.
(4) The city council desires to adopt and levy a sales and use tax at the rate of one-half of one
percent (1/2 of 1%) to be used for the purposes set forth in the proposition, the Act, and in
the articles and bylaws of the type B corporation to be created pursuant to the Act.
(b) Tax adopted.There is hereby adopted, levied and imposed a tax on the receipts from the sale at
retail of taxable items within the city at the rate of one-half of one percent (1/2 of 1%). In
accordance with section 505.253 of the Local Government Code, there is also levied and
imposed an excise tax at the same rate on the use, storage, or other consumption within the city
of tangible personal property purchased, leased or rented from a retailer during the period that
the tax adopted in the first sentence of this subsection is effective within the city. The tax
adopted, levied and imposed hereby is to be used in accordance with and for the purposes
authorized by the proposition, the Act, and in the articles and bylaws of the type B corporation
to be created pursuant to the Act, and is for the benefit of said type B corporation.
(Ordinance 240 adopted 12/6/11)
§ 11.03.002 Tax for street maintenance.
(a) Findings.
(1) At a special election held on November 8, 2011 pursuant to and in accordance with law
there was submitted to the duly qualified voters of the city a proposition pertaining to the
adoption of a sales and use tax at the rate of one-fourth of one percent (1/4 of 1%) to provide
revenue for maintenance and repair of municipal streets pursuant to the provisions of
chapter 327, Texas Tax Code.
(2) On November 8, 2011, the returns from the election were duly canvassed in accordance
with law and it was determined that a majority of the voters of the city voting at the election
voted for said sales and use tax and by such vote approved said sales and use tax.
(3) Section 327.003 of the Tax Code provides that a municipality may adopt the sales and use
tax authorized by chapter 327 of the code at an election held in the municipality.
(4) In accordance with the requirements of chapter 327 of the Tax Code, with the adoption of
the sales and use tax as described herein, the combined rate of all sales and use taxes,
including the tax approved pursuant to the election, imposed by the city and other political
subdivisions of the state having territory in the city will not exceed two percent at any
location in the city.
(5) The city council desires to adopt and levy a sales and use tax at the rate of one-fourth of one
percent (1/4 of 1%) to provide revenue for maintenance and repair of municipal streets.
(b) Tax adopted.There is hereby adopted, levied and imposed a sales and use tax at the rate of one-
fourth of one percent (1/4 of 1%) to provide revenue for maintenance and repair of municipal
streets. Said tax is to be used in accordance with and for the purposes authorized by the
proposition and chapter 327 of the Tax Code. Accordingly, revenue from said tax may be used
only to maintain and repair municipal streets existing on the date of the election. For purposes of
this section, the term “municipal street” means the entire width of a way held by the city in fee
or by easement or dedication that has a part open for public use for vehicular travel; the term
does not include a designated state or federal highway or road or a designated county road.
(Ordinance 241 adopted 12/6/11)
ARTICLE 11.04
HOTEL OCCUPANCY TAX
§ 11.04.001 Definitions.
The following words, terms, and phrases, when used in this article, shall have the meanings ascribed
to them in this section, except where the context clearly indicates a different meaning:
Administrator. The city staff member responsible for administering and collecting the tax for the city
described in this article.
Consideration. The cost of a room or space in a hotel if the room is one ordinarily used for sleeping,
and shall not include the cost of any food served or personal services rendered to the occupant of such
room not related to the cleaning and readying of such room for occupancy.
Hotel. Any building in which the public may, for consideration, obtain sleeping accommodations. The
term shall include hotels, motels, tourist homes, lodging houses, cabins, inns, rooming houses, trailer
houses, trailer motels, dormitories where bed space is rented, apartments not occupied by permanent
resident, short-term rentals, and all other facilities where rooms or sleeping facilities or space are
furnished for consideration. The term "hotel" does not include a residence or portion of a residence
rented to a member of the resident's family or hospitals, sanitariums, or nursing homes.
Occupancy. The use or possession, or the right to the use or possession, of any room in a hotel if
the room is one ordinarily used for sleeping and if the occupant's use, possession, or right to use or
possession extends for a period of less than thirty (30) days.
Occupant. Anyone who, for consideration, uses, possesses, or has a right to use or possess any room in
a hotel if the room is one ordinarily used for sleeping. This term applies regardless of whether such use,
possession, or right to use or possession is arranged under a lease, concession, permit, right of access,
license, contract or other agreement. All occupants are subject to all applicable ordinances of the city
and laws of the State of Texas, including, but not limited to, regulations for noise, vehicles, property
maintenance, fireworks, and alcohol.
Permanent resident. Any occupant who has or shall have the right to use or possess a room in a hotel
for at least thirty (30) consecutive days, so long as there is no interruption of payment for the period.
Quarterly period. The regular calendar quarters of the year, the first quarter being the month of
October, November and December, the second quarter being the months of January, February, and
March, the third quarter being the months of April, May and June and the fourth quarter being the
months of July, August, and September.
Short-term rental. The rental of all or part of a residential property to a person who is not a permanent
resident for purposes of state law.
§ 11.04.002 Established and levied.
There is hereby established and levied a tax upon the cost of occupancy of any room ordinarily used
for sleeping and furnished by any hotel in the city or in the city's extraterritorial jurisdiction where such
costs of occupancy are at the rate of two dollars ($2.00) or more per day. Such tax is hereby levied
at the rate of seven (7) percent of the consideration paid to the hotel by the occupant of the room.
All persons, organizations, and entities specified for exemption in Texas Tax Code chapter 351, as
amended, are exempt from the payment of the tax imposed under this section.
§ 11.04.003 Expenditure of revenues.
The revenues derived from the hotel occupancy tax levied pursuant to this article shall be expended
only for the purposes and in the manner authorized by Texas Tax Code chapter 351, as it exists and or
may be amended, as the city council may direct and authorize.
§ 11.04.004 Collection of tax by hotel and payment to city.
(a) The tax levied pursuant to this article upon hotel occupancy shall be collected by each person
owning, operating, managing, or controlling any hotel within the city or within the city's
extraterritorial jurisdiction upon collection by said person of the consideration paid by the
occupant of the sleeping room. Such revenues shall be paid by the hotel to the city by the fifteenth
(15th) day of the month following each monthly reporting period in which the tax is earned
pursuant to section 11.04.007.
(b) All persons required to collect and pay the hotel occupancy tax to the city are hereby authorized
to withhold from the payment to the city, as reimbursement for the cost of collecting the tax, one
percent (1%) of the amount of tax collected and required to be reported to the city. The amount
withheld under this subsection shall be reflected in the records maintained by the parties
collecting the tax.
(c) All parties collecting the subject tax shall forfeit the one-percent reimbursement for failure to pay
the tax or the file reports as required by this article.
§ 11.04.005 Records to be maintained by hotel.
Every hotel within the city or within the city's extraterritorial jurisdiction shall keep and maintain an
accurate record of the consideration and the hotel occupancy tax paid by the occupant of each sleeping
room in the hotel, and any employee, agent, officer, or representative of the city shall be authorized to
have access to the records maintained hereunder at all reasonable times.
§ 11.04.006 Rules and regulations for implementation.
(a) The administrator shall have the power to make any rules and regulations necessary to effectively
collect the tax. The administrator shall, upon giving reasonable notice, have access to all books
and records necessary to determine the correctness of any report filed as required by this article
and the amount of taxes due under this article.
(b) Each hotel shall register with the administrator, in a form prescribed by the administrator. The
administrator shall keep records of all hotels in the city. The hotel operator may be required to
provide updated contact information on a regular basis.
(c) Each hotel operator shall schedule an annual inspection by the building inspector of the interior
and exterior of a hotel to determine compliance with state and local laws, including the Texas
Health and Safety Code. A nonrefundable inspection fee shall be paid to the city by the hotel
operator. If entry for a building inspector is refused by a hotel operator, the building inspector
may seek a warrant permitting entry pursuant to Texas Code of Criminal Procedure art. 18.05, as
the same may be amended from time-to-time.
§ 11.04.007 Reporting requirements.
(a) On the 15th day of the month following each month in which a tax is earned, every person
required by this article to collect the tax shall file a report with the administrator showing:
(1) The consideration paid for all occupancies in the preceding month;
(2) The amount of the tax collected on the occupancies; and
(3) Any other information the administrator may reasonably require.
(b) Every person required by this article to collect the tax shall pay the tax due on all occupancies in
the preceding month to the administrator at the time of filing the report required under subsection
(a) of this section.
§ 11.04.008 Offenses and penalties.
(a) A person commits an offense if he:
(1) Fails to collect the tax;
(2) Fails to file a report as required by this article;
(3) Fails to pay the administrator the tax when payment is due; or
(4) Files a false report.
(b) A person who commits an offense under this article shall be deemed guilty of a misdemeanor and
upon conviction be punished by a fine of no less than $100.00, but not to exceed the sum of
$500.00, for each offense, and each and every day such offense shall continue shall be deemed to
constitute a separate offense. No culpable mental state need be pleaded or proved during a
prosecution for a violation of this article.
(c) In addition to any penalties imposed under subsection (b) of this section, a person failing to pay
the tax to the administrator within the time required shall pay an additional ten (10) percent of the
tax due as a penalty. An additional ten (10) percent of the tax due shall be paid thirty (30) days
later if the tax is not paid. The penalty provided by this subsection may never be less than five
dollars ($5.00). Delinquent taxes shall draw interest at the rate of ten (10) percent per year
beginning thirty (30) days from the date the tax is due.
§ 11.04.009 Civil action for collections authorized.
In addition to any other remedies allowed by state law, the city attorney or other attorney acting for
the city may bring suit against a person who is required to file a report required by section 11.04.007,
collect the tax imposed by this chapter and/or pay the collections over to the city if such person has
failed to file a tax report, collect the tax and/or pay the tax when due in order to collect the tax not paid,
obtain the reports or to enjoin the person from operating a hotel in the municipality until the tax is paid
and/or the report filed, as applicable. In addition to the amount of any tax owed under this chapter, the
person is liable to the city for the city's reasonable attorney's fees and a penalty equal to fifteen (15)
percent of the total amount of the tax owed, pursuant to Texas Tax Code § 351.004.
§ 11.04.009 LOWRY CROSSING CODE
TRAFFIC AND VEHICLES