Tex. Spec. Dist. Local Laws Code § 3903.205 · Subchapter E. TAXES AND BONDS
HOTEL OCCUPANCY TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district may impose a hotel occupancy tax in the manner that Chapter 351, Tax Code, provides for a municipality.
(b) The district may use revenue from the tax for any purpose described by Section 351.101, Tax Code.
(c) The amount of the hotel occupancy tax may not exceed a rate that, when added to the rates of all hotel occupancy taxes imposed by other political subdivisions with territory in the district, does not exceed the rate prescribed by Section 351.003(a), Tax Code.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., R.S., Ch. 1191 (H.B. 3827), 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.3903.htm
- Text hash
- sha256 ca12aa06075f00db9f97eba83e95f2c45b238f8c014e4030b52f2a5ada5957ad
- 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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