Texas § 352.107 HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT DISTRICTS.

Texas Statutes

§ 352.107 — HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT DISTRICTS.

Texas § 352.107

Code TXTax Code

This text of Texas § 352.107 (HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT DISTRICTS.) 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. § 352.107 (2026).

Text

Sec. 352.107. HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT DISTRICTS. Notwithstanding any other provision of this chapter to the contrary, a commissioners court of a county with a population of less than 600,000 may impose a hotel occupancy tax not to exceed seven percent on a person who pays for the use or possession or for the right to the use or possession of a room in a hotel ordinarily used for sleeping that is located within the boundaries of the county development district created under Subchapter D, Chapter 312 , and that is not located within the corporate limits of a municipality, subject to the limitations set forth in Sections 352.002 (b) and (c). Taxes collected by a county under this section shall be remitted to the county development district not later than the 10th day after

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Sec. 352.107. HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT DISTRICTS. Notwithstanding any other provision of this chapter to the contrary, a commissioners court of a county with a population of less than 600,000 may impose a hotel occupancy tax not to exceed seven percent on a person who pays for the use or possession or for the right to the use or possession of a room in a hotel ordinarily used for sleeping that is located within the boundaries of the county development district created under Subchapter D, Chapter 312 , and that is not located within the corporate limits of a municipality, subject to the limitations set forth in Sections 352.002 (b) and (c). Taxes collected by a county under this section shall be remitted to the county development district not later than the 10th day after the date the county receives such funds and may be used by the district for the purposes for which sales and use tax proceeds may be used by the district.