Texas Statutes
§ 352.001 — DEFINITIONS.
Texas § 352.001
JurisdictionTexas
Code TXTax Code
This text of Texas § 352.001 (DEFINITIONS.) 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. § 352.001 (2026).
Text
Sec. 352.001. DEFINITIONS. In this chapter:
(1)"Hotel" has the meaning assigned by Section 156.001 (1).
(2)"Convention center facilities" or "convention center complex" means civic centers, civic center buildings, auditoriums, exhibition halls, and coliseums that are owned by the county or that are managed in whole or part by the county. The term includes parking areas or facilities that are for the parking or storage of conveyances and that are located at or in the immediate vicinity of other convention center facilities.
(3)"Tourism" means the guidance or management of tourists.
(4)"Tourist" means an individual who travels from the individual's residence to a different municipality, county, state, or country for pleasure, recreation, education, or culture.
(5)"Visitor information ce
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Legislative History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1993, 73rd Leg., ch. 643, Sec. 1, eff. Sept. 1, 1993.
Nearby Sections
15
§ 352.001
DEFINITIONS.§ 352.002
TAX AUTHORIZED.§ 352.003
TAX RATES.§ 352.0031
PREEXISTING CONTRACTS.§ 352.004
TAX COLLECTION; PENALTY.§ 352.005
REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM.§ 352.006
AUDIT; ACCESS TO BOOKS AND RECORDS.§ 352.007
EXEMPTION.§ 352.008
CONCURRENT STATE TAX DELINQUENCY.§ 352.009
ANNUAL REPORT TO COMPTROLLER.§ 352.101
USE OF REVENUE IN POPULOUS COUNTIES.§ 352.1015
USE OF REVENUE: GENERAL PROVISIONS.§ 352.1016
ELECTRONIC TAX ADMINISTRATION SYSTEM.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 352.001, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/352.001.