Texas Local Government Code - Section 334.254. Tax Rate
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Texas Laws > Local Government Code > Texas Local Government Code - Section 334.254. Tax Rate
Section: 334.207 334.251 334.2515 334.2516 334.2517 334.252 334.253 334.254 334.255 334.256 334.257 334.258 334.301 334.302 334.303
§ 334.254. TAX RATE. (a) Except as provided by
Subsection (c), 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 the maximum rate of the tax to be adopted.
(c) A county with a population of more than two million that
is adjacent to a county with a population of more than one 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.
Added by Acts 1997, 75th Leg., ch. 551, § 1, eff. Sept. 1, 1997.
Amended by Acts 2003, 78th Leg., ch. 164, § 4, eff. May 27, 2003.
Last modified: August 11, 2007