{"data":{"id":"us-tx/tex.-tax-code-351.0025","jurisdiction":"us-tx","citation":"Tex. Tax Code § 351.0025","heading":"EXTRATERRITORIAL JURISDICTION.","body":"(a) A municipality with a population of less than 35,000 by ordinance may impose the tax authorized under Section 351.002 in the municipality's extraterritorial jurisdiction.\n(b) The municipality may not impose a tax under this section if as a result of the adoption the combined rate of state, county, and municipal hotel occupancy taxes in the extraterritorial jurisdiction exceeds 15 percent of the price paid for a room in a hotel.\nAdded by Acts 1991, 72nd Leg., ch. 328, Sec. 3, eff. Aug. 26, 1991. Amended by Acts 1993, 73rd Leg., ch. 680, Sec. 2, eff. Sept. 1, 1993.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE D. LOCAL HOTEL OCCUPANCY TAXES","CHAPTER 351. MUNICIPAL HOTEL OCCUPANCY TAXES","SUBCHAPTER A. IMPOSITION AND COLLECTION OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.351.htm#351.0025","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"48e31344c79b1c0a4594a40dc83def02d1d9e67ee84d91c84d0751814bdafe00","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-351.002","next":"us-tx/tex.-tax-code-351.003"},"notice":"GroundRules: Original legal text. Not legal advice."}