ORD 1488 03/11/2025 Amending Chapter 701 O r C/o
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ORDINANCE NO: 1488
AN ORDINANCE OF THE CITY OF CIBOLO, TEXAS AMENDING
CHAPTER 70 OF THE CODE OF ORDINANCES; PROVIDING FOR
THE IMPOSITION OF A HOTEL OCCUPANCY TAX WITHIN THE
EXTRATERRITORIAL JURISDICTION OF THE CITY; PROVIDING
FOR SAVINGS; REPEAL; SEVERABILITY; PUBLICATION AND
CODIFICATION; DECLARING THAT THE MEETING AT WHICH
THIS ORDINANCE WAS ADOPTED WAS CONDUCTED IN
COMPLIANCE WITH THE TEXAS OPEN MEETINGS ACT;
PROVIDING A PENALTY; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City of Cibolo is a Home Rule municipality duly created under the laws of the
State of Texas and is authorized to adopt a hotel occupancy tax pursuant to Chapter 351 of the
Texas Tax Code; and
WHEREAS, the City Council finds the City has previously adopted an ordinance imposing a hotel
occupancy tax within the city limits; and
WHEREAS, Section 351.0025 of the Texas Tax Code law authorizes a municipality with a
population of less than 35,000 to impose a hotel occupancy tax within its extraterritorial
jurisdiction; and
WHEREAS, the City Council now desires to impose a hotel occupancy tax within the
extraterritorial jurisdiction of the City of Cibolo.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CIBOLO:
SECTION 1: Findings. The recitals are hereby found to be true and correct and are hereby
incorporated as part of this Ordinance.
SECTION 2: Amendments. The Cibolo Code of Ordinances is hereby amended by deleting
Section 70-2 of Chapter 70 and substituting a new Section 70-2 of Chapter 70 as set forth in Exhibit
A attached hereto.
SECTION 3. Savings. All rights and remedies of the City of Cibolo are expressly saved as to any
and all violations of the provisions of any ordinances which have accrued at the time of the
effective date of this Ordinance; and, as to such accrued violations and all pending litigation, both
civil and criminal, whether pending in court or not, under such ordinances, same shall not be
affected by this Ordinance but may be prosecuted until final disposition by the courts.
SECTION 4. Repeal. This Ordinance shall be and is hereby cumulative of all other ordinances of
the City of Cibolo, Texas, and this Ordinance shall not operate to repeal or affect any of such other
ordinances except insofar as the provisions thereof might be inconsistent or in conflict with the
provisions of this Ordinance, in which event such conflicting provisions, if any, in such other
ordinances are hereby repealed.
SECTION 5. Severability. If any section, paragraph, sentence, clause, or phrase of this Ordinance
shall for any reason be held to be unconstitutional or invalid by a court of competent jurisdiction,
such decision shall not affect the validity of the remaining portions of this Ordinance.
SECTION 6. Publication and Codification. The City shall publish this Ordinance in the
newspaper designated as the official newspaper of the City twice as required by Section 3.13(3) of
the City Charter. This Ordinance will be codified in the Cibolo Code in the next appropriate update.
SECTION 7. Open Meeting. The City Council hereby finds and determines that the meeting at
which this Ordinance was passed was conducted in accordance with the Texas Open Meetings
Act.
SECTION 8. Penalty. It shall be unlawful for any person to violate any provision of this
Ordinance. Any person who violates any provision of this Ordinance shall be deemed guilty of a
misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than Five
Hundred Dollars ($500.00). Each occurrence of any violation of this Ordinance shall constitute a
separate offense. Each day in which any violation occurs shall constitute a separate offense.
SECTION 9. Effective Date. This Ordinance will become upon the required newspaper
publication.
PASSED,
ATTEST:
Peggy Cimics, TRMC
City Secretary
on this the J ( day of h� 2025.
Allen, Mayor
Hyde Kell LLP
City Attorney
011 D) 9110
rv0Me)alu1Diem W
CIBOLO CODE OF ORDINANCES
Chapter 70 TAXATION
Sec. 70-2. - Levy of tax; rate; exceptions to levy.
(a) There is hereby levied a tax upon the cost of occupancy of any room, space or facility furnished
by any hotel located within the corporate limits of the city or within the extraterritorial
jurisdiction of the city, where such cost of occupancy is at the rate of $2.00 or more per day,
such tax to be equal to seven 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.
(b) The combined rate of state, county and municipal hotel occupancy taxes within the
extraterritorial jurisdiction of the city shall not exceed fifteen pursuant (15%) of the price for
the room, space or facility.
(c) No tax shall be imposed under this article upon a permanent resident.
(d) No tax shall be imposed under this article upon foreign diplomatic personnel.
(e) This article does not impose a tax on the United States, this state, or an agency, institution,
board or commission of this state other than an institution of higher education.
(f) This article does not impose a tax on an officer or employee of a governmental entity described
by subsection (d) of this section when traveling on or otherwise engaged in the course of
official duties for the governmental entity.
(g) As used in subsection (d) of this section, "institution of higher education" has the meaning
assigned by Tex. Education Code § 61.003.