GroundRules
Tex. Local Government Code § 334.252: IMPOSITION OF TAX.
Where this section sits in the code
- LOCAL GOVERNMENT CODE
- TITLE 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES
- SUBTITLE C. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT
- CHAPTER 334. SPORTS AND COMMUNITY VENUES
- SUBCHAPTER H. HOTEL OCCUPANCY TAXES
(a) A municipality by ordinance or a county by order 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 hotel, costs $2 or more each day, and is ordinarily used for sleeping.
(b) A municipality or county may impose a tax under this subchapter only if:
(1) an approved venue project is or is planned to be located in the municipality or county; and
(2) the tax is approved at an election held under Section 334.024.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Collected 2026-08-27T01:47:27Z. Source file · JSON