Texas § 3870.157 HOTEL OCCUPANCY TAX.

Texas Statutes

§ 3870.157 — HOTEL OCCUPANCY TAX.

Texas § 3870.157

Code SDSpecial District Local Laws Code

This text of Texas § 3870.157 (HOTEL OCCUPANCY TAX.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Special District Local Laws Code Code Ann. § 3870.157 (2026).

Text

Sec. 3870.157. HOTEL OCCUPANCY TAX.

(a)In this section, "hotel" has the meaning assigned by Section 156.001 , Tax Code.

(b)For purposes of this section, a reference in Subchapter A , Chapter 352 , Tax Code, to a county is a reference to the district and a reference in Subchapter A , Chapter 352 , Tax Code, to the county's officers or governing body is a reference to the board.

(c)Except as inconsistent with this section, Subchapter A , Chapter 352 , Tax Code, governs a hotel occupancy tax authorized by this section, including the collection of the tax, subject to the limitations prescribed by Sections 352.002 (b) and (c), Tax Code.

(d)The district may impose a hotel occupancy tax for any district purpose, including to:

(1)maintain and operate the district;

(2)construct or acquire imp

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Sec. 3870.157. HOTEL OCCUPANCY TAX. (a) In this section, "hotel" has the meaning assigned by Section 156.001 , Tax Code.
(b) For purposes of this section, a reference in Subchapter A , Chapter 352 , Tax Code, to a county is a reference to the district and a reference in Subchapter A , Chapter 352 , Tax Code, to the county's officers or governing body is a reference to the board.
(c) Except as inconsistent with this section, Subchapter A , Chapter 352 , Tax Code, governs a hotel occupancy tax authorized by this section, including the collection of the tax, subject to the limitations prescribed by Sections 352.002 (b) and (c), Tax Code.
(d) The district may impose a hotel occupancy tax for any district purpose, including to:
(1) maintain and operate the district;
(2) construct or acquire improvements; and
(3) provide a service.
(e) The district may examine and receive information related to the imposition of hotel occupancy taxes to the same extent as if the district were a county.
SUBCHAPTER E. BONDS AND OTHER OBLIGATIONS