Tex. Tax Code Section 352.107
Hotel Tax Authorized for County Development Districts

Notwithstanding any other provision of this chapter to the contrary, a commissioners court of a county with a population of less than 600,000 may impose a hotel occupancy tax not to exceed seven percent on a person who pays for the use or possession or for the right to the use or possession of a room in a hotel ordinarily used for sleeping that is located within the boundaries of the county development district created under Subchapter D, Chapter 312 (Property Redevelopment and Tax Abatement Act), and that is not located within the corporate limits of a municipality, subject to the limitations set forth in Sections 352.002 (Tax Authorized)(b) and (c). Taxes collected by a county under this section shall be remitted to the county development district not later than the 10th day after the date the county receives such funds and may be used by the district for the purposes for which sales and use tax proceeds may be used by the district.
Added by Acts 1995, 74th Leg., ch. 995, Sec. 6, eff. Sept. 1, 1995. Amended by Acts 2001, 77th Leg., ch. 669, Sec. 130, eff. Sept. 1, 2001.

Source: Section 352.107 — Hotel Tax Authorized for County Development Districts, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­352.­htm#352.­107 (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

§ 352.107. Hotel Tax Authorized for Cnty. Dev. Districts's source at texas​.gov