Sec. 3846.452. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS. (a) Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax.
(b) For purposes of this subchapter, a reference:
(1) in Subchapter B, Chapter 351, Tax Code, to a municipality is a reference to the district and a reference to the municipality's officers or governing body is a reference to the board; and
(2) in Subchapter A or B, Chapter 352, Tax Code, to a county is a reference to the district and a reference to the county's officers or governing body is a reference to the board.
Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.040, eff. September 1, 2009.
Section: Previous 3846.302 3846.303 3846.351 3846.352 3846.353 3846.354 3846.401 3846.402 3846.403 3846.404 3846.451 3846.452 3846.453 3846.454 3846.455 NextLast modified: September 28, 2016