Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Local Government Code § 334.257: EFFECTIVE DATE AND ENDING DATE 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 tax imposed under this subchapter or a change in the tax rate takes effect on the date prescribed by the ordinance or order imposing the tax or changing the rate.

(b) A municipality or county may impose a tax under this subchapter only if the municipality or county issues bonds or other obligations under Section 334.043 before the first anniversary of the date the tax is imposed. The municipality or county may impose the tax only while those bonds or other obligations are outstanding and unpaid.

Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.

Collected 2026-08-27T01:47:27Z. Source file · JSON

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