Tex. Tax Code § 351.0025 · Subchapter A. IMPOSITION AND COLLECTION OF TAX
EXTRATERRITORIAL JURISDICTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A municipality with a population of less than 35,000 by ordinance may impose the tax authorized under Section 351.002 in the municipality's extraterritorial jurisdiction.
(b) The municipality may not impose a tax under this section if as a result of the adoption the combined rate of state, county, and municipal hotel occupancy taxes in the extraterritorial jurisdiction exceeds 15 percent of the price paid for a room in a hotel.
Notes and commentary — not statutory text
History
Added by Acts 1991, 72nd Leg., ch. 328, Sec. 3, eff. Aug. 26, 1991. Amended by Acts 1993, 73rd Leg., ch. 680, Sec. 2, eff. Sept. 1, 1993.
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 b935ad081c79497ea86b8a3fcb56abaed43914b956706609fec9395c25ef82a9
- 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 7 provisions
Provisions in this library whose text cites Tex. Tax Code § 351.0025. Each shows the citation as that text prints it.
Special District Local Laws Code
- Tex. Spec. Dist. Local Laws Code § 3916.304TAX RATE.Printed as Section 351.0025(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3944.254TAX RATE.Printed as Section 351.0025(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3967.0704TAX RATE.Printed as Section 351.0025(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3979.0704TAX RATE.Printed as Section 351.0025(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3984.0704TAX RATE.Printed as Section 351.0025(b), Tax Code
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