Texas § 8109.403 TAX RATE.

Texas Statutes

§ 8109.403 — TAX RATE.

Texas § 8109.403

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 8109.403 (2026).

Text

Sec. 8109.403. TAX RATE.

(a)The amount of the hotel occupancy tax may not exceed the maximum rate provided by Section 351.003 (a), Tax Code.

(b)The district may not adopt a hotel occupancy tax at a rate that would cause the combined rate of all hotel occupancy taxes imposed by the district and other political subdivisions of this state at a location in the district to exceed 15 percent. If a political subdivision's adoption of a hotel occupancy tax rate causes the combined hotel occupancy tax rate imposed at a location in the district to exceed 15 percent, the district's hotel occupancy tax rate in the entire district is automatically reduced to bring the combined rate imposed at that location down to not more than 15 percent.

(c)The district shall notify each hotel in the district of a

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Sec. 8109.403. TAX RATE. (a) The amount of the hotel occupancy tax may not exceed the maximum rate provided by Section 351.003 (a), Tax Code.
(b) The district may not adopt a hotel occupancy tax at a rate that would cause the combined rate of all hotel occupancy taxes imposed by the district and other political subdivisions of this state at a location in the district to exceed 15 percent. If a political subdivision's adoption of a hotel occupancy tax rate causes the combined hotel occupancy tax rate imposed at a location in the district to exceed 15 percent, the district's hotel occupancy tax rate in the entire district is automatically reduced to bring the combined rate imposed at that location down to not more than 15 percent.
(c) The district shall notify each hotel in the district of any change in the hotel occupancy tax rate under this section.
(d) Any change in the hotel occupancy tax rate takes effect on the first day of the next calendar month following the change.