Texas Special District Local Laws Code
Sec. § 3971.0703
Tax Authorized; Use of Revenue


(a)

The district may not impose a hotel occupancy tax unless the city consents to the imposition.

(b)

The district may impose the hotel occupancy tax for:

(1)

any purpose authorized under Chapter 351 (Municipal Hotel Occupancy Taxes), Tax Code; or

(2)

the construction, operation, or maintenance of a sports-related facility of the district if the city is authorized to impose the tax under Section 351.002 (Tax Authorized), Tax Code, for that purpose that:

(A)

has a notable impact on tourism and hotel activity; and

(B)

is available to the public.
Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.
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Last accessed
Aug. 4, 2020