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

Tex. Special District Local Laws Code § 3870.157: HOTEL OCCUPANCY TAX.

(a) In this section, "hotel" has the meaning assigned by Section 156.001, Tax Code.
(b) For purposes of this section, a reference in Subchapter A, Chapter 352, Tax Code, to a county is a reference to the district and a reference in Subchapter A, Chapter 352, Tax Code, to the county's officers or governing body is a reference to the board.
(c) Except as inconsistent with this section, Subchapter A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this section, including the collection of the tax, subject to the limitations prescribed by Sections 352.002(b) and (c), Tax Code.
(d) The district may impose a hotel occupancy tax for any district purpose, including to:
(1) maintain and operate the district;
(2) construct or acquire improvements; and
(3) provide a service.
(e) The district may examine and receive information related to the imposition of hotel occupancy taxes to the same extent as if the district were a county.
Added by Acts 2009, 81st Leg., R.S., Ch. 245 (S.B. 2470), Sec. 1, eff. September 1, 2009.

Where this section sits in the code

SPECIAL DISTRICT LOCAL LAWS CODE
TITLE 4. DEVELOPMENT AND IMPROVEMENT
SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT
CHAPTER 3870. MAVERICK IMPROVEMENT DISTRICT OF PALO PINTO COUNTY
SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS

(a) In this section, "hotel" has the meaning assigned by Section 156.001, Tax Code.

(b) For purposes of this section, a reference in Subchapter A, Chapter 352, Tax Code, to a county is a reference to the district and a reference in Subchapter A, Chapter 352, Tax Code, to the county's officers or governing body is a reference to the board.

(c) Except as inconsistent with this section, Subchapter A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this section, including the collection of the tax, subject to the limitations prescribed by Sections 352.002(b) and (c), Tax Code.

(d) The district may impose a hotel occupancy tax for any district purpose, including to:

(1) maintain and operate the district;

(2) construct or acquire improvements; and

(3) provide a service.

(e) The district may examine and receive information related to the imposition of hotel occupancy taxes to the same extent as if the district were a county.

Added by Acts 2009, 81st Leg., R.S., Ch. 245 (S.B. 2470), Sec. 1, eff. September 1, 2009.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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