Tex. Loc. Gov't Code § 324.0995 · Subchapter E. BONDS, TAXES, AND OTHER FINANCIAL MATTERS
TAX EXEMPTIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Section 324.099(b)(2) does not impose a tax on:
(1) an employee of the United States government conducting official business in the district; or
(2) a person who occupies a lodging facility or campground in the district if the person has evacuated from the person's home due to an emergency and the state has temporarily suspended collection of the state hotel occupancy tax.
(b) The district may not tax a transaction between a person and an interest operated by:
(1) the United States in the district; or
(2) a state park in the district.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 145 (S.B. 1638), Sec. 2, eff. September 1, 2009.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.324.htm
- Text hash
- sha256 3ed3b35660cb8373d2e15bdd25ab483507be16f522967575b2abfcce79e39eaa
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.