1,328 chapters · 31,723 sections in this title.
Tex. Special District Local Laws Code § 3971.0701 Definition
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Sec. 3971.0701. DEFINITION. In this subchapter, "hotel" has the meaning assigned by Section 156.001, Tax Code. Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.
Tex. Special District Local Laws Code § 3971.0702 Applicability of Certain Tax Code Provisions
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Sec. 3971.0702. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS. (a) For the purposes of this subchapter: (1) a reference in Chapter 352, Tax Code, to a county is a reference to the district; and (2) a reference in Chapter 352, Tax Code, to the commissioners court is a reference to …
Tex. Special District Local Laws Code § 3971.0703 Tax Authorized; Use of Revenue
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Sec. 3971.0703. TAX AUTHORIZED; USE OF REVENUE. (a) The district may not impose a hotel occupancy tax unless the city consents to the imposition. (b) The district may impose the hotel occupancy tax for: (1) any purpose authorized under Chapter 351, Tax Code; or (2) the constructi…
Tex. Special District Local Laws Code § 3971.0704 Tax Rate
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Sec. 3971.0704. TAX RATE. The amount of the hotel occupancy tax may not exceed seven percent of the price paid for a room in a hotel. Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.