{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3846.452","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3846.452","heading":"APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.","body":"(a) Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax.\n(b) For purposes of this subchapter, a reference:\n(1) in Subchapter B, Chapter 351, Tax Code, to a municipality is a reference to the district and a reference to the municipality's officers or governing body is a reference to the board; and\n(2) in Subchapter A or B, Chapter 352, Tax Code, to a county is a reference to the district and a reference to the county's officers or governing body is a reference to the board.\nAdded by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.040, eff. September 1, 2009.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 4. DEVELOPMENT AND IMPROVEMENT","SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT","CHAPTER 3846. EAST MONTGOMERY COUNTY IMPROVEMENT DISTRICT","SUBCHAPTER J. HOTEL OCCUPANCY TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3846.htm#3846.452","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"5910a0fe6d444f71597138b86db08cd9ad6bb426ed6e296fe9cd0afd7eebd3cb","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3846.451","next":"us-tx/tex.-special-district-local-laws-code-3846.453"},"notice":"GroundRules: Original legal text. Not legal advice."}