Tex. Spec. Dist. Local Laws Code § 3875.112 · Subchapter D. TAXES; BONDS; CONTRACTS
HOTEL OCCUPANCY TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In this section, "hotel" has the meaning assigned by Section 156.001, Tax Code.
(b) The board by order may impose, repeal, or 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 use or possess a room that is in a hotel located in the boundaries of the district, costs $2 or more each day, and is ordinarily used for sleeping. The amount of the tax may not exceed seven percent of the price paid for a room in a hotel.
(c) Subchapter A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized under this section, including the collection of the tax, except as inconsistent with this section and Section 3875.113, subject to the limitations prescribed by Sections 352.002(b) and (c), Tax Code.
(d) The district may examine and receive information related to the imposition, assessment, and collection of hotel occupancy taxes to the same extent as if the district were a municipality.
(e) For purposes of this section, a reference in Subchapter A, Chapter 352, Tax Code, to a county is a reference to the district and a reference in Subchapter A, Chapter 352, Tax Code, to the county's officers or governing body is a reference to the board.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., Ch. 1204 (H.B. 3647), Sec. 1, eff. June 15, 2001.
Transferred and redesignated from Local Government Code, Chapter 385 by Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.001(41), eff. September 1, 2015.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.002(22), eff. September 1, 2015.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3875.htm
- Text hash
- sha256 d4fb11b47b49bb4d0fab51d2e389e09586b70fb5be59dbb06e8a17f1acdce54b
- 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.
Special District Local Laws Code
Cited by 3 provisions
Provisions in this library whose text cites Tex. Spec. Dist. Local Laws Code § 3875.112. Each shows the citation as that text prints it.
Special District Local Laws Code
- Tex. Spec. Dist. Local Laws Code § 3875.033POWERS RELATED GENERALLY TO FINANCIAL AND TERRITORIAL MATTERS.Printed as Sections 3875.112 and 3875.113
- Tex. Spec. Dist. Local Laws Code § 3875.113USE OF HOTEL OCCUPANCY TAX.Printed as Section 3875.112
- Tex. Spec. Dist. Local Laws Code § 3875.114BONDS.Printed as Section 3875.112
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