{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3971.0703","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3971.0703","heading":"TAX AUTHORIZED; USE OF REVENUE.","body":"(a) The district may not impose a hotel occupancy tax unless the city consents to the imposition.\n(b) The district may impose the hotel occupancy tax for:\n(1) any purpose authorized under Chapter 351, Tax Code; or\n(2) the construction, operation, or maintenance of a sports-related facility of the district if the city is authorized to impose the tax under Section 351.002, Tax Code, for that purpose that:\n(A) has a notable impact on tourism and hotel activity; and\n(B) is available to the public.\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#3971.0703","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"48f734e9f4df51c230666af483461098eb4b3567d21aa717c2949214d2571a04","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3971.0702","next":"us-tx/tex.-special-district-local-laws-code-3971.0704"},"notice":"GroundRules: Original legal text. Not legal advice."}