§ 3879.351 — HOTEL OCCUPANCY TAX.

Texas § 3879.351

• Jurisdiction: Texas
• Code SD: Special District Local Laws Code

Text

Sec. 3879.351. 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 Chapter 351 , Tax Code, to a municipality is a reference to the district and a reference in Chapter 351 , Tax Code, to the municipality's officers or governing body is a reference to the board.
(c) Except as otherwise provided by this section, Subchapter A , Chapter 351 , Tax Code, governs a hotel occupancy tax authorized by this section, including the collection of the tax.
(d) The district may impose a hotel occupancy tax and may use revenue from the tax for any district purpose that is an authorized use of hotel occupancy tax revenue under Chapter 351 , Tax Code.
(e) The board by order may impose, repeal, increase, or decrease the rate of 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:
(1) is in a hotel located in the district's boundaries;
(2) costs $2 or more each day; and
(3) is ordinarily used for sleeping.
(f) The amount of the tax may not exceed seven percent of the price paid for a room in a hotel.
(g) 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 municipality.
SUBCHAPTER I. MUNICIPAL ANNEXATION AND DISSOLUTION

Legislative History

Added by Acts 2009, 81st Leg., R.S., Ch. 872 (S.B. 2510 ), Sec. 1, eff. June 19, 2009.