Tex. Spec. Dists. Code § 3971.0703

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

Section 3971.0703 - Tax Authorized; Use of Revenue

(a) The district may not impose a hotel occupancy tax unless the city consents to the imposition.

(b) The district may impose the hotel occupancy tax for:

(1) any purpose authorized under Chapter 351, Tax Code; or

(2) the construction, operation, or maintenance of a sports-related facility of the district if the city is authorized to impose the tax under Section 351.002, Tax Code, for that purpose that:

(A) has a notable impact on tourism and hotel activity; and

(B) is available to the public.

Tex. Spec. Dist. Loc. Laws § 3971.0703

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