Tex. Spec. Dists. Code § 3870.157

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

Section 3870.157 - 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 Subchapter A, Chapter 352, Tax Code, to a county is a reference to the district and a reference in Subchapter A, Chapter 352, Tax Code, to the county's officers or governing body is a reference to the board.

(c) Except as inconsistent with this section, Subchapter A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this section, including the collection of the tax, subject to the limitations prescribed by Sections 352.002(b) and (c), Tax Code.

(d) The district may impose a hotel occupancy tax for any district purpose, including to:

(1) maintain and operate the district;

(2) construct or acquire improvements; and

(3) provide a service.

(e) 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 county.

Tex. Spec. Dist. Loc. Laws § 3870.157

Added by Acts 2009, 81st Leg., R.S., Ch. 245, Sec. 1, eff. 9/1/2009.