Tex. Spec. Dists. Code § 3846.453

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 3846.453 - Hotel Occupancy Tax Authorized

The board by order may impose, repeal, increase, or decrease the rate of 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:

(1) is in a hotel located wholly or partly in the district;

(2) costs $2 or more each day; and

(3) is ordinarily used for sleeping.

Tex. Spec. Dist. Loc. Laws § 3846.453

Added by Acts 2009, 81st Leg., R.S., Ch. 87, Sec. 21.040, eff. 9/1/2009.