Texas Special District Local Laws Code
Sec. § 3967.0704
Tax Rate


The amount of the hotel occupancy tax may not exceed the lesser of:


the maximum rate prescribed by Section 352.003 (Tax Rates)(a), Tax Code; or


a rate that, when added to the rates of all hotel occupancy taxes imposed by other political subdivisions with territory in the district and by this state, does not exceed the sum of the rate prescribed by Section 351.0025 (Extraterritorial Jurisdiction)(b), Tax Code, plus two percent.


The district tax is in addition to a tax imposed by a municipality under Chapter 351 (Municipal Hotel Occupancy Taxes), Tax Code, or by the county under Chapter 352 (County Hotel Occupancy Taxes), Tax Code.
Added by Acts 2019, 86th Leg., R.S., Ch. 1254 (H.B. 4644), Sec. 1, eff. June 14, 2019.
Last accessed
Sep. 26, 2020