Tex. Spec. Dist. Local Laws Code § 3901.304 · Subchapter F. HOTEL OCCUPANCY TAX
TAX RATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The amount of the hotel occupancy tax may not exceed the lesser of:
(1) the maximum rate prescribed by Section 352.003(a), Tax Code; or
(2) a rate that, when added to the rates of all hotel occupancy taxes imposed by other political subdivisions with territory in the district and by this state, does not exceed the sum of the rate prescribed by Section 351.0025(b) plus two percent.
(b) The district tax is in addition to a tax imposed by the city under Chapter 351, Tax Code, or by the county under Chapter 352, Tax Code.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., R.S., Ch. 861 (H.B. 3842), Sec. 1, eff. June 17, 2011.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3901.htm
- Text hash
- sha256 ab4a2041f7b33112a0a3157508e232d0cfce540aec060b5ef5ebae9d5f57cf20
- 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
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