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56 chapters · 2,122 sections in this title.
Tex. Tax Code § 351.001 Definitions
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Sec. 351.001. DEFINITIONS. In this chapter: (1) "Municipality" includes any incorporated city, town, or village. (2) "Convention center facilities" or "convention center complex" means facilities that are primarily used to host conventions and meetings. The term means civic cente…
Tex. Tax Code § 351.002 Tax Authorized
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Sec. 351.002. TAX AUTHORIZED. (a) A municipality by ordinance may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hot…
Tex. Tax Code § 351.0025 Extraterritorial Jurisdiction
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Sec. 351.0025. EXTRATERRITORIAL JURISDICTION. (a) A municipality with a population of less than 35,000 by ordinance may impose the tax authorized under Section 351.002 in the municipality's extraterritorial jurisdiction. (b) The municipality may not impose a tax under this sectio…
Tex. Tax Code § 351.003 Tax Rates
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Sec. 351.003. 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 the price paid for a room in a hotel. (b) The rate in an eligible central municipality may not exceed nine percent of the …