Applicability of Certain Tax Code Provisions

Tex. Special District Local Laws Code § 3944.252, under Chapter 3944. Brazoria County Management District No. 1.

Tex. Special District Local Laws Code § 3944.252

Sec. 3944.252. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS. (a) For purposes of this subchapter: (1) a reference in Subchapter A, Chapter 352, Tax Code, to a county is a reference to the district; and (2) a reference in Subchapter A, Chapter 352, Tax Code, to the commissioners court is a reference to the board. (b) Except as inconsistent with this subchapter, Subchapter A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax, subject to the limitations prescribed by Sections 352.002(b) and (c), Tax Code. Added by Acts 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.