Tex. Spec. Dist. Local Laws Code § 3846.453 · Subchapter J. HOTEL OCCUPANCY TAX
HOTEL OCCUPANCY TAX AUTHORIZED.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
The board by order may impose, repeal, increase, or decrease the rate of a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that:
(1) is in a hotel located wholly or partly in the district;
(2) costs $2 or more each day; and
(3) is ordinarily used for sleeping.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.040, 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/SD/htm/SD.3846.htm
- Text hash
- sha256 a1bab5c69b4e8d0979f77bf057504da34fb36b34e2f9aa659fc744ff6be1cfe5
- 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
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.