Texas § 351.002 TAX AUTHORIZED.

Texas Statutes

§ 351.002 — TAX AUTHORIZED.

Texas § 351.002

Code TXTax Code

This text of Texas § 351.002 (TAX AUTHORIZED.) 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. Tax Code Code Ann. § 351.002 (2026).

Text

Sec. 351.002. TAX AUTHORIZED.

(a)A municipality by ordinance may impose 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 is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping.

(b)The price of a room in a hotel does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession.

(c)The tax does not apply to a person who is a permanent resident under Section 156.101 of this code.

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Sec. 351.002. TAX AUTHORIZED. (a) A municipality by ordinance may impose 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 is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping.
(b) The price of a room in a hotel does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession.
(c) The tax does not apply to a person who is a permanent resident under Section 156.101 of this code.