Texas § 3971.0703 TAX AUTHORIZED; USE OF REVENUE.

Texas Statutes

§ 3971.0703 — TAX AUTHORIZED; USE OF REVENUE.

Texas § 3971.0703

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 3971.0703 (2026).

Text

Sec. 3971.0703. TAX AUTHORIZED; USE OF REVENUE.

(a)The district may not impose a hotel occupancy tax unless the city consents to the imposition.

(b)The district may impose the hotel occupancy tax for:

(1)any purpose authorized under Chapter 351 , Tax Code; or

(2)the construction, operation, or maintenance of a sports-related facility of the district if the city is authorized to impose the tax under Section 351.002 , Tax Code, for that purpose that:

(A)has a notable impact on tourism and hotel activity; and

(B)is available to the public.

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Sec. 3971.0703. TAX AUTHORIZED; USE OF REVENUE. (a) The district may not impose a hotel occupancy tax unless the city consents to the imposition.
(b) The district may impose the hotel occupancy tax for:
(1) any purpose authorized under Chapter 351 , Tax Code; or
(2) the construction, operation, or maintenance of a sports-related facility of the district if the city is authorized to impose the tax under Section 351.002 , Tax Code, for that purpose that:
(A) has a notable impact on tourism and hotel activity; and
(B) is available to the public.