Tex. Spec. Dist. Local Laws Code § 3971.0702 · Subchapter G. HOTEL OCCUPANCY TAX
APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) For the purposes of this subchapter:
(1) a reference in Chapter 352, Tax Code, to a county is a reference to the district; and
(2) a reference in Chapter 352, Tax Code, to the commissioners court is a reference to the board.
(b) Except as inconsistent with this subchapter, Subchapter A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax, subject to the limitations prescribed by Sections 352.002(b) and (c), Tax Code.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3971.htm
- Text hash
- sha256 0f46d96ce44613cc1aa139ca4378eee37ec099e381c857067cf00be49638fabb
- 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
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