Texas § SD.3863.351 - HOTEL OCCUPANCY TAX

§ SD.3863.351. HOTEL OCCUPANCY TAX

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. Added by Acts 2009, 81st Leg., R.S., Ch. 883 (S.B. 2526 ), Sec. 1, eff. June 19, 2009.