Sec. 324.0995. TAX EXEMPTIONS. (a) Section 324.099(b)(2) does not impose a tax on:
(1) an employee of the United States government conducting official business in the district; or
(2) a person who occupies a lodging facility or campground in the district if the person has evacuated from the person's home due to an emergency and the state has temporarily suspended collection of the state hotel occupancy tax.
(b) The district may not tax a transaction between a person and an interest operated by:
(1) the United States in the district; or
(2) a state park in the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 145 (S.B. 1638), Sec. 2, eff. September 1, 2009.
Section: Previous 324.092 324.093 324.094 324.095 324.096 324.097 324.098 324.099 324.0995 324.100 324.101 324.121 324.122 324.123 324.124 NextLast modified: September 28, 2016