GroundRules
Tex. Special District Local Laws Code § 3971.0703: TAX AUTHORIZED; USE OF REVENUE.
Where this section sits in the code
- SPECIAL DISTRICT LOCAL LAWS CODE
- TITLE 4. DEVELOPMENT AND IMPROVEMENT
- SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT
- CHAPTER 3971. SH130 MUNICIPAL MANAGEMENT DISTRICT NO. 1
- SUBCHAPTER G. HOTEL OCCUPANCY TAX
(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 construction, operation, or maintenance of a sports-related facility of the district if the city is authorized to impose the tax under Section 351.002, Tax Code, for that purpose that:
(A) has a notable impact on tourism and hotel activity; and
(B) is available to the public.
Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.
Collected 2026-08-27T01:47:41Z. Source file · JSON