Texas § 334.252 IMPOSITION OF TAX.

Texas Statutes

§ 334.252 — IMPOSITION OF TAX.

Texas § 334.252

Code LGLocal Government Code

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Bluebook

Tex. Local Government Code Code Ann. § 334.252 (2026).

Text

Sec. 334.252. IMPOSITION OF TAX.

(a)A municipality by ordinance or a county by order may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping.

(b)A municipality or county may impose a tax under this subchapter only if:

(1)an approved venue project is or is planned to be located in the municipality or county; and

(2)the tax is approved at an election held under Section 334.024 .

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Sec. 334.252. IMPOSITION OF TAX. (a) A municipality by ordinance or a county by order may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping.
(b) A municipality or county may impose a tax under this subchapter only if:
(1) an approved venue project is or is planned to be located in the municipality or county; and
(2) the tax is approved at an election held under Section 334.024 .