Tex. Spec. Dists. Code § 3971.0702

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

Section 3971.0702 - Applicability of Certain Tax Code Provisions

(a) For the purposes of this subchapter:

(1) a reference in Chapter 352, Tax Code, to a county is a reference to the district; and

(2) a reference in Chapter 352, Tax Code, to the commissioners court is a reference to the board.

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

Tex. Spec. Dist. Loc. Laws § 3971.0702

Added by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 473,Sec. 1, eff. 6/7/2019.