Section 3863.351 - Hotel Occupancy Tax(a) In this section, "hotel" has the meaning assigned by Section 156.001, Tax Code.(b) For purposes of this section, a reference in Chapter 351, Tax Code, to a municipality is a reference to the district and a reference in Chapter 351, Tax Code, to the municipality's officers or governing body is a reference to the board.(c) Except as otherwise provided by this section, Subchapter A, Chapter 351, Tax Code, governs a hotel occupancy tax authorized by this section, including the collection of the tax.(d) The district may impose a hotel occupancy tax and may use revenue from the tax for any district purpose that is also an authorized use of a municipality's hotel occupancy tax revenue under Chapter 351, Tax Code.(e) 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 in the district's boundaries;(2) costs $2 or more each day; and(3) is ordinarily used for sleeping.(f) The amount of the tax may not exceed seven percent of the price paid for a room in a hotel.(g) The district may examine and receive information related to the imposition of hotel occupancy taxes to the same extent as if the district were a municipality.Tex. Spec. Dist. Loc. Laws § 3863.351
Added by Acts 2009, 81st Leg., R.S., Ch. 883, Sec. 1, eff. 6/19/2009.