{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3971.0702","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3971.0702","heading":"APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.","body":"(a) For the purposes of this subchapter:\n(1) a reference in Chapter 352, Tax Code, to a county is a reference to the district; and\n(2) a reference in Chapter 352, Tax Code, to the commissioners court is a reference to the board.\n(b) Except as inconsistent with this subchapter, Subchapter A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax, subject to the limitations prescribed by Sections 352.002(b) and (c), Tax Code.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 4. DEVELOPMENT AND IMPROVEMENT","SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT","CHAPTER 3971. SH130 MUNICIPAL MANAGEMENT DISTRICT NO. 1","SUBCHAPTER G. HOTEL OCCUPANCY TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3971.htm#3971.0702","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"df105005341a305d19f5f35f1d5bffc25c7cd0070442f17dad504dba128ac8c5","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3971.0701","next":"us-tx/tex.-special-district-local-laws-code-3971.0703"},"notice":"GroundRules: Original legal text. Not legal advice."}