Tex. Spec. Dist. Local Laws Code § 3916.304 · Subchapter G. 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), Tax Code, and 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 2013, 83rd Leg., R.S., Ch. 1112 (H.B. 3860), Sec. 1, eff. June 14, 2013.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3916.htm
- Text hash
- sha256 b53d14b688c518e9fa3aa21e4bc93abdd3505caf6caa40c800e52b42490d7e31
- 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.
Tax Code
- Tex. Tax Code ch. 351MUNICIPAL HOTEL OCCUPANCY TAXESPrinted as Chapter 351, Tax Code
- Tex. Tax Code § 351.0025EXTRATERRITORIAL JURISDICTION.Printed as Section 351.0025(b), Tax Code
- Tex. Tax Code ch. 352COUNTY HOTEL OCCUPANCY TAXESPrinted as Chapter 352, Tax Code
- Tex. Tax Code § 352.003TAX RATES.Printed as Section 352.003(a), 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.