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56 chapters · 2,122 sections in this title.
Tex. Tax Code § 352.001 Definitions
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Sec. 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 buildings, auditoriums, exhibition halls, and coliseums that are owned by th…
Tex. Tax Code § 352.002 Tax Authorized
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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 a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or …
Tex. Tax Code § 352.003 Tax Rates
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Sec. 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 the price paid for a room in a hotel or, until January 1, 2001, eight percent of the price paid for a room in a hotel in a …
Tex. Tax Code § 352.0031 Preexisting Contracts
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Sec. 352.0031. PREEXISTING CONTRACTS. (a) 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 the use or possession, or the right to the use or possession, of a room under a contract that was executed b…