Tex. Tax Code § 351.002 · Subchapter A. IMPOSITION AND COLLECTION OF TAX
TAX AUTHORIZED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A municipality by ordinance may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping.
(b) The price of a room in a hotel does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession.
(c) The tax does not apply to a person who is a permanent resident under Section 156.101 of this code.
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 328, Sec. 5, eff. Aug. 26, 1991.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.351.htm
- Text hash
- sha256 c499f21f83c9c938a2f5595685b1e9280b9f90791d9321ad997521b82c24ec4f
- 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.
Cited by 6 provisions
Provisions in this library whose text cites Tex. Tax Code § 351.002. Each shows the citation as that text prints it.
Local Government Code
Special District Local Laws Code
- Tex. Spec. Dist. Local Laws Code § 3845.155HOTEL OCCUPANCY TAX.Printed as Section 351.002, Tax Code
- Tex. Spec. Dist. Local Laws Code § 3865.154HOTEL OCCUPANCY TAX.Printed as Section 351.002, Tax Code
- Tex. Spec. Dist. Local Laws Code § 3971.0703TAX AUTHORIZED; USE OF REVENUE.Printed as Section 351.002, 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.