{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3863.351","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3863.351","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 Chapter 351, Tax Code, to a municipality is a reference to the district and a reference in Chapter 351, Tax Code, to the municipality's officers or governing body is a reference to the board.\n(c) Except as otherwise provided by this section, Subchapter A, Chapter 351, Tax Code, governs a hotel occupancy tax authorized by this section, including the collection of the tax.\n(d) The district may impose a hotel occupancy tax and may use revenue from the tax for any district purpose that is also an authorized use of a municipality's hotel occupancy tax revenue under Chapter 351, Tax Code.\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 municipality.\nAdded by Acts 2009, 81st Leg., R.S., Ch. 883 (S.B. 2526), Sec. 1, eff. June 19, 2009.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 4. DEVELOPMENT AND IMPROVEMENT","SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT","CHAPTER 3863. TRAVIS COUNTY IMPROVEMENT DISTRICT NO. 1","SUBCHAPTER H. HOTEL OCCUPANCY TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3863.htm#3863.351","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"f060ae78fc3f0d2f3294c27f42f55ef244079e8e33f1df1aefdcf6bde93324fa","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3863.305","next":"us-tx/tex.-special-district-local-laws-code-3864.001"},"notice":"GroundRules: Original legal text. Not legal advice."}