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Texas Tax Code - Section 352.003. Tax Rates

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 352.003. Tax Rates

§ 352.003. 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 or, until January 1, 2001, eight percent of the price paid for 
a room in a hotel in a county with a population of more than 3.3 
million.
	(b)  The county tax rate in a municipality that has a 
population of 1.9 million or more may not exceed two percent of the 
price paid for a room in a hotel.
	(c)  The rate in a county that does not have a municipality 
may not exceed four percent of the price paid for a room in a hotel.
	(d)  The tax rate in a county authorized to impose the tax 
under Section 352.002(a)(12) may not exceed three percent of the 
price paid for a room in a hotel.
	(e)  The tax rate in a county authorized to impose the tax 
under Section 352.002(a)(6) and that has a population of less than 
40,000 and adjoins the most populous county in this state may not 
exceed three percent of the price paid for a room in a hotel.
	(f)  The tax rate in a county that borders the Gulf of Mexico, 
has a population of more than 200,000, and borders the Neches River 
may not exceed two percent of the price paid for a room in a hotel in 
the county.
	(g)  The tax rate in a county authorized to impose the tax 
under Section 352.002(a)(17) may not exceed two percent of the 
price paid for a room in a hotel.

Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. 1, 1987.  
Amended by Acts 1989, 71st Leg., ch. 2, § 14.25(a), eff. Aug. 28, 
1989;  Acts 1995, 74th Leg., ch. 591, § 1, eff. Sept. 1, 1995;  
Acts 1997, 75th Leg., ch. 418, § 2, eff. May 28, 1997;  Acts 1999, 
76th Leg., ch. 1492, § 2, eff. June 19, 1999;  Acts 2001, 77th 
Leg., ch. 669, § 126, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., 
ch. 1402, § 2, eff. June 26, 2001;  Acts 2003, 78th Leg., ch. 741, 
§ 2, eff. June 20, 2003.

Last modified: August 11, 2007