Texas Special District Local Laws Code
Sec. § 3967.0702
Applicability of Certain Tax Code Provisions


(a)

For purposes of this subchapter:

(1)

a reference in Subchapter A, Chapter 352 (County Hotel Occupancy Taxes), Tax Code, to a county is a reference to the district; and

(2)

a reference in Subchapter A, Chapter 352 (County Hotel Occupancy Taxes), Tax Code, to the commissioners court is a reference to the board.

(b)

Except as inconsistent with this subchapter, Subchapter A, Chapter 352 (County Hotel Occupancy Taxes), Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax, subject to the limitations prescribed by Sections 352.002 (Tax Authorized)(b) and (c), Tax Code.
Added by Acts 2019, 86th Leg., R.S., Ch. 1254 (H.B. 4644), Sec. 1, eff. June 14, 2019.
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Last accessed
Jan. 27, 2020