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Texas Tax Code - Section 351.003. Tax Rates

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 351.003. Tax Rates

§ 351.003. TAX RATES.  (a) Except as provided by this 
section, the tax authorized by this chapter may be imposed at any 
rate not to exceed seven percent of the price paid for a room in a 
hotel.
	(b)   The rate in an eligible central municipality may not 
exceed nine percent of the price paid for a room.  This subsection 
does not apply to a municipality to which Section 351.106 applies.
	(c)  The rate in a municipality that borders on the Gulf of 
Mexico and has a population of more than 250,000 or in a 
municipality with a population of less than 5,000 adjacent to a 
home-rule city with a population of less than 80,000 may not exceed 
nine percent of the price paid for a room.

Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. 1, 1987.  
Amended by Acts 1989, 71st Leg., ch. 2, § 14.23(a), eff. Aug. 28, 
1989;  Acts 1993, 73rd Leg., ch. 620, § 2, eff. Aug. 30, 1993;  
Acts 1999, 76th Leg., ch. 825, § 1, eff. June 18, 1999;  Acts 
2001, 77th Leg., ch. 1308, § 2, eff. June 16, 2001;  Acts 2003, 
78th Leg., ch. 247, § 2, eff. Sept. 1, 2003;  Acts 2003, 78th 
Leg., ch. 382, § 1, 3, eff. June 18, 2003.

Last modified: August 11, 2007