Sec. 3846.453. HOTEL OCCUPANCY TAX AUTHORIZED. The board by order may impose, repeal, increase, or decrease the rate of a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that:
(1) is in a hotel located wholly or partly in the district;
(2) costs $2 or more each day; and
(3) is ordinarily used for sleeping.
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