Sec. 3903.205. HOTEL OCCUPANCY TAX. (a) The district may impose a hotel occupancy tax in the manner that Chapter 351, Tax Code, provides for a municipality.
(b) The district may use revenue from the tax for any purpose described by Section 351.101, Tax Code.
(c) The amount of the hotel occupancy tax may not exceed a rate that, when added to the rates of all hotel occupancy taxes imposed by other political subdivisions with territory in the district, does not exceed the rate prescribed by Section 351.003(a), Tax Code.
Added by Acts 2011, 82nd Leg., R.S., Ch. 1191 (H.B. 3827), Sec. 1, eff. June 17, 2011.
Section: Previous 3903.151 3903.152 3903.153 3903.154 3903.155 3903.156 3903.201 3903.202 3903.203 3903.204 3903.205 3903.206 3903.207 3903.251 3903.252 NextLast modified: September 28, 2016