Tex.
Spec. Dist. Local Laws Code Section 3863.351
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 Chapter 351 (Municipal Hotel Occupancy Taxes), Tax Code, to a municipality is a reference to the district and a reference in Chapter 351 (Municipal Hotel Occupancy Taxes), Tax Code, to the municipality’s officers or governing body is a reference to the board.(c)
Except as otherwise provided by this section, Subchapter A (Definitions), Chapter 351 (Municipal Hotel Occupancy Taxes), Tax Code, governs a hotel occupancy tax authorized by this section, including the collection of the tax.(d)
The district may impose a hotel occupancy tax and may use revenue from the tax for any district purpose that is also an authorized use of a municipality’s hotel occupancy tax revenue under Chapter 351 (Municipal Hotel Occupancy Taxes), Tax Code.(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 municipality.
Source:
Section 3863.351 — Hotel Occupancy Tax, https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3863.htm#3863.351 (accessed May 4, 2024).
