{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3836.251","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3836.251","heading":"HOTEL OCCUPANCY TAX.","body":"(a) In this section, \"hotel\" has the meaning assigned by Section 156.001, Tax Code.\n(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.\n(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.\n(d) The district may impose a hotel occupancy tax for any district purpose, including to:\n(1) maintain and operate the district;\n(2) construct or acquire improvements; and\n(3) provide a service.\n(e) The board by order may impose, repeal, increase, or decrease the rate of 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:\n(1) is in a hotel located in the district's boundaries;\n(2) costs $2 or more each day; and\n(3) is ordinarily used for sleeping.\n(f) The amount of the tax may not exceed seven percent of the price paid for a room in a hotel.\n(g) 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.\nAdded by Acts 2007, 80th Leg., R.S., Ch. 821 (S.B. 1969), Sec. 1, eff. June 15, 2007.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 4. DEVELOPMENT AND IMPROVEMENT","SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT","CHAPTER 3836. LAS DAMAS MANAGEMENT DISTRICT","SUBCHAPTER F. HOTEL OCCUPANCY TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3836.htm#3836.251","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"9470669e6b752a465571a4273e4f2da39ffc3d5a3c6625050e899f74b9783687","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3836.205","next":"us-tx/tex.-special-district-local-laws-code-3836.301"},"notice":"GroundRules: Original legal text. Not legal advice."}