Texas § SD.8109.403 - TAX RATE
Full text of Texas The Texas Constitution § SD.8109.403 — TAX RATE, with citation guidance and answers to common questions.
§ SD.8109.403. TAX RATE
TAX RATE. (a) The amount of the hotel occupancy tax may not exceed the maximum rate provided by Section 351.003 (a), Tax Code. (b) The district may not adopt a hotel occupancy tax at a rate that would cause the combined rate of all hotel occupancy taxes imposed by the district and other political subdivisions of this state at a location in the district to exceed 15 percent. If a political subdivision's adoption of a hotel occupancy tax rate causes the combined hotel occupancy tax rate imposed at a location in the district to exceed 15 percent, the district's hotel occupancy tax rate in the entire district is automatically reduced to bring the combined rate imposed at that location down to not more than 15 percent. (c) The district shall notify each hotel in the district of any change in the hotel occupancy tax rate under this section. (d) Any change in the hotel occupancy tax rate takes effect on the first day of the next calendar month following the change. Added by Acts 2011, 82nd Leg., R.S., Ch. 1194 (H.B. 3845 ), Sec. 2, eff. June 17, 2011.
Frequently Asked Questions About Texas § SD.8109.403
What does The Texas Constitution § SD.8109.403 cover?
Section SD.8109.403 ("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 § SD.8109.403?
A common citation format is "The Texas Constitution § SD.8109.403" (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.8109.403 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.