Texas § SD.3870.157 - HOTEL OCCUPANCY TAX
Full text of Texas The Texas Constitution § SD.3870.157 — HOTEL OCCUPANCY TAX, with citation guidance and answers to common questions.
§ SD.3870.157. 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 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. Added by Acts 2009, 81st Leg., R.S., Ch. 245 (S.B. 2470 ), Sec. 1, eff. September 1, 2009. SUBCHAPTER E. BONDS AND OTHER OBLIGATIONS
Frequently Asked Questions About Texas § SD.3870.157
What does The Texas Constitution § SD.3870.157 cover?
Section SD.3870.157 ("HOTEL OCCUPANCY TAX") 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 § SD.3870.157?
A common citation format is "The Texas Constitution § SD.3870.157" (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 § SD.3870.157 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.