{"data":{"id":"us-tx/tex.-tax-code-351.0042","jurisdiction":"us-tx","citation":"Tex. Tax Code § 351.0042","heading":"INTEREST ON DELINQUENT TAX.","body":"(a) A person who fails to pay a tax due under this chapter is liable to the municipality for interest on the unpaid amount at the greater of the rate provided by Section 111.060(b) or the rate imposed by the municipality on January 1, 2013.\n(b) Interest under this section accrues from the first day after the date due until the tax is paid.\nAdded by Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724), Sec. 2, eff. September 1, 2013.","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#351.0042","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"5a5dd70466b02a84fc7412eeb861c3b707fa313aeb506264dd2d7cae0f719e28","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-351.0041","next":"us-tx/tex.-tax-code-351.005"},"notice":"GroundRules: Original legal text. Not legal advice."}