The City of Hewitt levies an occupancy tax for any room or space furnished by any hotel where occupancy costs are $2.00 or more per day, at the rate of seven percent of the charge for the room. A hotel shall mean any building in which the public may, for consideration, obtain sleeping accommodations. Occupant shall mean anyone who, for a consideration, uses, possesses, or has a right to use or possess any room or rooms, or sleeping space or facility in a hotel under any lease, permit, right of access, license, contract, or agreement for less than 30 days.
Memo to Hotel Owners
Ordinance
Occupancy Tax Form