{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3846.453","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3846.453","heading":"HOTEL OCCUPANCY TAX AUTHORIZED.","body":"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 wholly or partly in the district;\n(2) costs $2 or more each day; and\n(3) is ordinarily used for sleeping.\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#3846.453","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"db7f998fb12b018d37faad39d1f91fe6417c516f765ec1781a909c8106fe8160","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3846.452","next":"us-tx/tex.-special-district-local-laws-code-3846.454"},"notice":"GroundRules: Original legal text. Not legal advice."}