Tex. Loc. Gov't Code § 334.253 · Subchapter H. HOTEL OCCUPANCY TAXES
TAX CODE APPLICABLE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Sections 351.002(c), 351.004, 351.0041, 351.005, and 351.006, Tax Code, govern the imposition, computation, administration, collection, and remittance of a municipal tax authorized under this subchapter except as inconsistent with this subchapter.
(b) Sections 352.002(c), 352.004, 352.0041, 352.005, and 352.007, Tax Code, govern the imposition, computation, administration, collection, and remittance of a county tax authorized under this subchapter except as inconsistent with this subchapter.
(c) The tax imposed by this subchapter is in addition to a tax imposed under Chapter 351 or 352, Tax Code.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.334.htm
- Text hash
- sha256 556fa723c7ea8992bd1efa14e1f3c7b07fb8c95f8aa72e74c21e0dbd61eef101
- 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.
Local Government Code
Tax Code
- Tex. Tax Code § 351.002TAX AUTHORIZED.Printed as Sections 351.002(c), 351.004, 351.0041, 351.005, and 351.006, Tax Code
- Tex. Tax Code § 351.004TAX COLLECTION.Printed as Sections 351.002(c), 351.004, 351.0041, 351.005, and 351.006, Tax Code
- Tex. Tax Code § 351.0041COLLECTION PROCEDURES ON PURCHASE OF HOTEL.Printed as Sections 351.002(c), 351.004, 351.0041, 351.005, and 351.006, Tax Code
- Tex. Tax Code § 351.005REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM.Printed as Sections 351.002(c), 351.004, 351.0041, 351.005, and 351.006, Tax Code
- Tex. Tax Code § 351.006EXEMPTION.Printed as Sections 351.002(c), 351.004, 351.0041, 351.005, and 351.006, Tax Code
- Tex. Tax Code § 352.002TAX AUTHORIZED.Printed as Sections 352.002(c), 352.004, 352.0041, 352.005, and 352.007, Tax Code
- Tex. Tax Code § 352.004TAX COLLECTION; PENALTY.Printed as Sections 352.002(c), 352.004, 352.0041, 352.005, and 352.007, Tax Code
- Tex. Tax Code § 352.0041COLLECTION PROCEDURES ON PURCHASE OF HOTEL.Printed as Sections 352.002(c), 352.004, 352.0041, 352.005, and 352.007, Tax Code
- Tex. Tax Code § 352.005REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM.Printed as Sections 352.002(c), 352.004, 352.0041, 352.005, and 352.007, Tax Code
- Tex. Tax Code § 352.007EXEMPTION.Printed as Sections 352.002(c), 352.004, 352.0041, 352.005, and 352.007, Tax Code
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.