Texas Statutes
§ 351.0025 — EXTRATERRITORIAL JURISDICTION.
Texas § 351.0025
JurisdictionTexas
Code TXTax Code
This text of Texas § 351.0025 (EXTRATERRITORIAL JURISDICTION.) 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. § 351.0025 (2026).
Text
Sec. 351.0025. EXTRATERRITORIAL JURISDICTION.
(a)A municipality with a population of less than 35,000 by ordinance may impose the tax authorized under Section 351.002 in the municipality's extraterritorial jurisdiction.
(b)The municipality may not impose a tax under this section if as a result of the adoption the combined rate of state, county, and municipal hotel occupancy taxes in the extraterritorial jurisdiction exceeds 15 percent of the price paid for a room in a hotel.
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Related
Opinion No.
(Texas Attorney General Reports, 2006)
Legislative History
Added by Acts 1991, 72nd Leg., ch. 328, Sec. 3, eff. Aug. 26, 1991. Amended by Acts 1993, 73rd Leg., ch. 680, Sec. 2, eff. Sept. 1, 1993.
Nearby Sections
15
§ 351.001
DEFINITIONS.§ 351.002
TAX AUTHORIZED.§ 351.0025
EXTRATERRITORIAL JURISDICTION.§ 351.003
TAX RATES.§ 351.004
TAX COLLECTION.§ 351.0042
INTEREST ON DELINQUENT TAX.§ 351.005
REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM.§ 351.006
EXEMPTION.§ 351.007
PREEXISTING CONTRACTS.§ 351.008
CONCURRENT STATE TAX DELINQUENCY.§ 351.009
ANNUAL REPORT TO COMPTROLLER.§ 351.101
USE OF TAX REVENUE.§ 351.1012
ELECTRONIC TAX ADMINISTRATION SYSTEM.§ 351.1015
CERTAIN QUALIFIED PROJECTS.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 351.0025, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/351.0025.