{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3870.157","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3870.157","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 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 2009, 81st Leg., R.S., Ch. 245 (S.B. 2470), Sec. 1, eff. September 1, 2009.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 4. DEVELOPMENT AND IMPROVEMENT","SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT","CHAPTER 3870. MAVERICK IMPROVEMENT DISTRICT OF PALO PINTO COUNTY","SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3870.htm#3870.157","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"329d6bfe7f5f4ffcf5c98d1ce9962d45570c68a176f8f4560b5aadf3d7535eee","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3870.156","next":"us-tx/tex.-special-district-local-laws-code-3870.201"},"notice":"GroundRules: Original legal text. Not legal advice."}