Section 334.252 - Imposition of Tax(a) A municipality by ordinance or a county by order 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) A municipality or county may impose a tax under this subchapter only if: (1) an approved venue project is or is planned to be located in the municipality or county; and(2) the tax is approved at an election held under Section 334.024.Tex. Loc. Gov't. Code § 334.252
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. 9/1/1997.