Sec. 8109.401. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS. (a) In this subchapter:
(1) a reference in Subchapter A, Chapter 351, Tax Code, to a municipality is a reference to the district; and
(2) a reference in Subchapter A, Chapter 351, Tax Code, to the governing body of a municipality is a reference to the board.
(b) Except as inconsistent with this subchapter, Subchapter A, Chapter 351, Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax, subject to the limitations prescribed by Sections 351.002(b) and (c), Tax Code.
Added by Acts 2011, 82nd Leg., R.S., Ch. 1194 (H.B. 3845), Sec. 2, eff. June 17, 2011.
Section: Previous 8109.205 8109.206 8109.207 8109.208 8109.251 8109.301 8109.302 8109.303 8109.304 8109.351 8109.352 8109.353 8109.354 8109.401 8109.402 NextLast modified: September 28, 2016