Tex. Tax Code Section 352.0041
Collection Procedures on Purchase of Hotel

(a)

If a person who is liable for the payment of a tax under this chapter is the owner of a hotel and sells the hotel, the successor to the seller or the seller’s assignee shall withhold an amount of the purchase price sufficient to pay the amount due until the seller provides a receipt by a person designated by the county to provide the receipt showing that the amount has been paid or a certificate showing that no tax is due.

(b)

The purchaser of a hotel who fails to withhold an amount of the purchase price as required by this section is liable for the amount required to be withheld to the extent of the value of the purchase price.

(c)

The purchaser of a hotel may request that the person designated by the county to provide a receipt under Subsection (a) issue a certificate stating that no tax is due or issue a statement of the amount required to be paid before a certificate may be issued. The person designated by the county shall issue the certificate or statement not later than the 60th day after the date that the person receives the request.

(d)

If the person designated by the county to provide a receipt under Subsection (a) fails to issue the certificate or statement within the period provided by Subsection (c), the purchaser is released from the obligation to withhold the purchase price or pay the amount due.
Added by Acts 1991, 72nd Leg., ch. 328, Sec. 2, eff. Aug. 26, 1991.

Source: Section 352.0041 — Collection Procedures on Purchase of Hotel, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­352.­htm#352.­0041 (accessed May 26, 2025).

352.001
Definitions 352.002
Tax Authorized 352.003
Tax Rates 352.004
Tax Collection 352.005
Reimbursement for Expenses of Tax Collection and Use of Electronic Tax Administration System 352.006
Audit 352.007
Exemption 352.008
Concurrent State Tax Delinquency 352.009
Annual Report to Comptroller 352.0031
Preexisting Contracts 352.0041
Collection Procedures on Purchase of Hotel 352.101
Use of Revenue in Populous Counties 352.102
Use of Revenue: Counties Bordering Mexico 352.103
Use of Revenue: Counties with No Municipality 352.104
Pledge for Bonds 352.106
Use of Revenue 352.107
Hotel Tax Authorized for County Development Districts 352.108
Use of Revenue 352.109
Records 352.110
Use of Revenue 352.111
Use of Revenue 352.112
Use of Revenue: Certain Counties Holding an Annual Strawberry Festival 352.113
Use of Revenue: Certain Counties Bordering Lake Ray Roberts 352.114
Use of Revenue: Certain Counties Containing an Indian Reservation 352.115
Use of Revenue: Certain Counties Containing National Grassland 352.1015
Use of Revenue: General Provisions 352.1016
Electronic Tax Administration System 352.1031
General Limitations on Use of Revenue 352.1032
Use of Revenue: Counties Bordering Edwards Aquifer Authority 352.1033
Use of Revenue 352.1035
Certain Counties Bordering Whitney Lake 352.1036
Use of Revenue: Counties Bordering Lake J 352.1037
Use of Revenue: Certain Counties Bordering Neches and Trinity Rivers 352.1038
Use of Revenue: Certain Counties Containing Universities 352.1039
Use of Revenue: Certain Counties Through Which Aransas River Flows
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Verified:
May 26, 2025

§ 352.0041. Collection Procedures on Purchase of Hotel's source at texas​.gov