Tex. Spec. Dist. Local Laws Code Section 3836.251
Hotel Occupancy Tax


(a)

In this section, “hotel” has the meaning assigned by Section 156.001 (Definitions), Tax Code.

(b)

For purposes of this section, a reference in Subchapter A (Definitions), Chapter 352 (County Hotel Occupancy Taxes), Tax Code, to a county is a reference to the district and a reference in Subchapter A (Definitions), Chapter 352 (County Hotel Occupancy Taxes), Tax Code, to the county’s officers or governing body is a reference to the board.

(c)

Except as inconsistent with this section, Subchapter A (Definitions), Chapter 352 (County Hotel Occupancy Taxes), Tax Code, governs a hotel occupancy tax authorized by this section, including the collection of the tax, subject to the limitations prescribed by Sections 352.002 (Tax Authorized)(b) and (c), Tax Code.

(d)

The district may impose a hotel occupancy tax for any district purpose, including to:

(1)

maintain and operate the district;

(2)

construct or acquire improvements; and

(3)

provide a service.

(e)

The board by order may impose, repeal, increase, or decrease the rate of 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:

(1)

is in a hotel located in the district’s boundaries;

(2)

costs $2 or more each day; and

(3)

is ordinarily used for sleeping.

(f)

The amount of the tax may not exceed seven percent of the price paid for a room in a hotel.

(g)

The district may examine and receive information related to the imposition of hotel occupancy taxes to the same extent as if the district were a county.
Added by Acts 2007, 80th Leg., R.S., Ch. 821 (S.B. 1969), Sec. 1, eff. June 15, 2007.

Source: Section 3836.251 — Hotel Occupancy Tax, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3836.­htm#3836.­251 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 3836.251’s source at texas​.gov