Texas § LG.334.254 - TAX RATE
Full text of Texas The Texas Constitution § LG.334.254 — TAX RATE, with citation guidance and answers to common questions.
§ LG.334.254. TAX RATE
TAX RATE. (a) Except as provided by Subsections (c) and (d), the tax authorized by this subchapter may be imposed by a municipality or county at any rate not to exceed two percent of the price paid for a room in a hotel. (b) The ballot proposition at the election held to adopt the tax must specify: (1) the maximum rate of the tax to be adopted; and (2) the maximum combined hotel occupancy tax rate that would be imposed from all sources at any location in the municipality or county, as applicable, if the rate proposed in the ballot proposition is adopted. (c) Except as provided by Subsection (d), a county with a population of more than 2.5 million that is adjacent to a county with a population of more than 2.1 million may impose the tax authorized by this subchapter at any rate not to exceed three percent of the price paid for a room in a hotel. (d) A municipality or county may not propose a hotel occupancy tax rate that would cause the combined hotel occupancy tax rate imposed from all sources at any location in the municipality or county, as applicable, to exceed 17 percent of the price paid for a room in a hotel. The following are not included in calculating the combined tax rate under this subsection: (1) an assessment for an improvement project described by Section 372.0035 ; (2) an assessment authorized by Chapter 375 ; or (3) a fee collected by a hotel to recover the cost of an assessment described by Subdivision (1) or (2). Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 2003, 78th Leg., ch. 164, Sec. 4, eff. May 27, 2003. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 966 (H.B. 1908 ), Sec. 3, eff. September 1, 2013. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 174, eff. September 1, 2023.
Frequently Asked Questions About Texas § LG.334.254
What does The Texas Constitution § LG.334.254 cover?
Section LG.334.254 ("TAX RATE") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § LG.334.254?
A common citation format is "The Texas Constitution § LG.334.254" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § LG.334.254 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.