Texas Tax Code Title 3, Chapter 352 - County Hotel Occupancy Taxes

SUBCHAPTER A IMPOSITION AND COLLECTION OF TAX

• Texas Section 352.001 - Definitions
  In this chapter: (1) "Hotel" has the meaning assigned by Section 156.001(1). (2) "Convention center facilities" or "convention center complex" means civic centers, civic center...
• Texas Section 352.002 - Tax Authorized
  Sec. 352.002. TAX AUTHORIZED. (a) The commissioners courts of the following counties by the adoption of an order or resolution may impose a tax on...
• Texas Section 352.003 - Tax Rates
  (a) Except as provided by this section the tax authorized by this chapter may be imposed at any rate not to exceed seven percent of...
• Texas Section 352.0031 - Preexisting Contracts
  If a county increases the rate of the tax authorized by this chapter, the increased tax rate does not apply to the tax imposed on...
• Texas Section 352.004 - Tax Collection; Penalty
  (a) The owner or operator of a hotel shall report and send the taxes collected under this chapter to the county as provided by the...
• Texas Section 352.0041 - Collection Procedures On Purchase Of Hotel
  (a) If a person who is liable for the payment of a tax under this chapter is the owner of a hotel and sells the...
• Texas Section 352.005 - Reimbursement For Tax Collection Expenses
  A county may permit a person who is required to collect and pay over to the county the tax authorized by this chapter not more...
• Texas Section 352.006 - Audit; Access To Books And Records
  (a) The county that imposes the tax under this chapter may audit the hotel to determine the amount of taxes due under this chapter. (b)...
• Texas Section 352.007 - Exemption
  (a) A United States governmental entity described in Section 156.103(a) is exempt from the payment of tax authorized by this chapter. (b) A state governmental...

SUBCHAPTER B USE AND ALLOCATION OF REVENUE

• Texas Section 352.008 - Concurrent State Tax Delinquency
  (a) If, as a result of an audit conducted under Section 352.004, a county obtains documentation or other information showing a failure to collect or...
• Texas Section 352.101 - Use Of Revenue In Populous Counties
  (a) The revenue from a tax imposed under this chapter by a county having a population of more than 3.3 million may be used only...
• Texas Section 352.1015 - Use Of Revenue: General Provisions
  (a) The commissioners court of a county by contract may delegate to a person, including another governmental entity or a private organization, the management or...
• Texas Section 352.102 - Use Of Revenue: Counties Bordering Mexico
  (a) Except as provided by Subsection (b), the revenue from a tax imposed under this chapter by a county that borders the Republic of Mexico...
• Texas Section 352.103 - Use Of Revenue: Counties With No Municipality
  The revenue from a tax imposed under this chapter by a county that has no municipality may be used only for: (1) the purposes provided...
• Texas Section 352.1031 - General Limitations On Use Of Revenue
  (a) Except as otherwise explicitly provided, revenue derived from the tax authorized by this chapter may be used only for the purposes stated in Section...
• Texas Section 352.1032 - Use Of Revenue: Counties Bordering Edwards Aquifer Authority
  The revenue from a tax imposed under this chapter by a county authorized to impose the tax by Section 352.002(a)(5) may be used only for:...
• Texas Section 352.1033 - Use Of Revenue; Counties Bordering The Gulf Of Mexico
  (a) Subject to Subsection (c), the revenue from a tax imposed under this chapter by a county that borders the Gulf of Mexico authorized to...
• Texas Section 352.1035 - Certain Counties Bordering Whitney Lake
  The revenue from a tax imposed under this chapter by a county authorized to impose the tax by Section 352.002(a)(29) may be used only for...
• Texas Section 352.1036 - Use Of Revenue: Counties Bordering Lake J
  B. THOMAS. The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(h) may be used...
• Texas Section 352.1037 - Use Of Revenue: Certain Counties Bordering Neches And Trinity Rivers
  The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(o) may be used only to...
• Texas Section 352.1038 - Use Of Revenue: Certain Counties Containing Universities
  The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(q) may be used only to:...
• Texas Section 352.1039 - Use Of Revenue: Certain Counties Through Which Aransas River Flows
  The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(r) may be used only to:...
• Texas Section 352.104 - Pledge For Bonds
  A county may pledge the revenue derived from the tax imposed under this chapter for the payment of bonds that are issued by the county...
• Texas Section 352.105 - Allocation Of Revenue: Counties Of More Than 3
  Sec. 352.105. ALLOCATION OF REVENUE: COUNTIES OF MORE THAN 3.3 MILLION. In each county fiscal year, a county with a population of more than 3.3...
• Texas Section 352.106 - Use Of Revenue; Certain Counties Bordering Mexico
  The revenue from a tax imposed under this chapter by a county authorized to impose the tax by Section 352.002(a)(11) may be used for the...
• Texas Section 352.107 - Hotel Tax Authorized For County Development Districts
  Notwithstanding any other provision of this chapter to the contrary, a commissioners court of a county with a population of less than 600,000 may impose...
• Texas Section 352.108 - Use Of Revenue; Certain Counties That Border Mexico And Contain A National Recreation Area
  A county authorized to impose a tax under this chapter by Section 352.002(a)(13) may use the revenue from the tax only as follows: (1) 75...
• Texas Section 352.109 - Records
  (a) A county shall maintain a record that accurately identifies the receipt and expenditure of all revenue derived from the tax imposed under this chapter....
• Texas Section 352.110 - Use Of Revenue; Certain Counties Located Wholly In Edwards Aquifer Authority
  A county authorized to impose a tax by Section 352.002(a)(15) may use the revenue from the tax only as follows: (1) 75 percent of the...

Last modified: September 28, 2016