Tex. Spec. Dist. Local Laws Code § 3971.0703 · Subchapter G. HOTEL OCCUPANCY TAX
TAX AUTHORIZED; USE OF REVENUE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district may not impose a hotel occupancy tax unless the city consents to the imposition.
(b) The district may impose the hotel occupancy tax for:
(1) any purpose authorized under Chapter 351, Tax Code; or
(2) the construction, operation, or maintenance of a sports-related facility of the district if the city is authorized to impose the tax under Section 351.002, Tax Code, for that purpose that:
(A) has a notable impact on tourism and hotel activity; and
(B) is available to the public.
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 4fb558214fc8105c7e72595048a70b928380d9e1b8b68b08259bd14b56869db2
- 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.
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.