Texas § 3944.254 TAX RATE.

Texas Statutes

§ 3944.254 — TAX RATE.

Texas § 3944.254

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 3944.254 (2026).

Text

Sec. 3944.254. TAX RATE.

(a)The amount of the hotel occupancy tax may not exceed the lesser of:

(1)the maximum rate prescribed by Section 352.003 (a), Tax Code; or

(2)a rate that, when added to the rates of all hotel occupancy taxes imposed by other political subdivisions with territory in the district and by this state, does not exceed the sum of the rate prescribed by Section 351.0025 (b), Tax Code, plus two percent.

(b)The district tax is in addition to a tax imposed by a municipality under Chapter 351 , Tax Code, or by the county under Chapter 352 , Tax Code.

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Sec. 3944.254. TAX RATE. (a) The amount of the hotel occupancy tax may not exceed the lesser of:
(1) the maximum rate prescribed by Section 352.003 (a), Tax Code; or
(2) a rate that, when added to the rates of all hotel occupancy taxes imposed by other political subdivisions with territory in the district and by this state, does not exceed the sum of the rate prescribed by Section 351.0025 (b), Tax Code, plus two percent.
(b) The district tax is in addition to a tax imposed by a municipality under Chapter 351 , Tax Code, or by the county under Chapter 352 , Tax Code.