Sec. 156.201. INTEREST ON DELINQUENT TAXES. A tax imposed by this chapter that is not paid to the comptroller when it is due draws interest as provided by Section 111.060 of this code. Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Interest On Delinquent Taxes
Tex. Tax Code § 156.201, under Hotel Occupancy Tax.
Tex. Tax Code § 156.201