Tex. Spec. Dist. Local Laws Code § 8109.403 · Subchapter I. 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 maximum rate provided by Section 351.003(a), Tax Code.
(b) The district may not adopt a hotel occupancy tax at a rate that would cause the combined rate of all hotel occupancy taxes imposed by the district and other political subdivisions of this state at a location in the district to exceed 15 percent. If a political subdivision's adoption of a hotel occupancy tax rate causes the combined hotel occupancy tax rate imposed at a location in the district to exceed 15 percent, the district's hotel occupancy tax rate in the entire district is automatically reduced to bring the combined rate imposed at that location down to not more than 15 percent.
(c) The district shall notify each hotel in the district of any change in the hotel occupancy tax rate under this section.
(d) Any change in the hotel occupancy tax rate takes effect on the first day of the next calendar month following the change.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., R.S., Ch. 1194 (H.B. 3845), Sec. 2, 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.8109.htm
- Text hash
- sha256 91d9c684d6261a290843a0426433d501fcaa569a783b76d2ceb5897afdc6281c
- 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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