{"data":{"id":"us-tx/tex.-tax-code-156.053","jurisdiction":"us-tx","citation":"Tex. Tax Code § 156.053","heading":"COLLECTION OF TAX.","body":"A person owning, operating, managing, or controlling a hotel shall collect for the state the tax that is imposed by this chapter and that is calculated on the amount paid for a room in the hotel.\nActs 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 156. HOTEL OCCUPANCY TAX","SUBCHAPTER B. TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.156.htm#156.053","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"b3b6e4b5da190af35a639f0b7203561984240799e78ee171bf2a4a841ebcbf4b","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-156.052","next":"us-tx/tex.-tax-code-156.101"},"notice":"GroundRules: Original legal text. Not legal advice."}