{"data":{"id":"us-tx/tex.-local-government-code-334.252","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 334.252","heading":"IMPOSITION OF TAX.","body":"(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.\n(b) A municipality or county may impose a tax under this subchapter only if:\n(1) an approved venue project is or is planned to be located in the municipality or county; and\n(2) the tax is approved at an election held under Section 334.024.\nAdded by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.334.htm#334.252","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"c4048bb0ac6d2b7b6990ce1e9e9d7c5e79b39fcc7d8e181ac6a10fe4463fd0d6","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-334.2518","next":"us-tx/tex.-local-government-code-334.253"},"notice":"GroundRules: Original legal text. Not legal advice."}