{"data":{"id":"us-tx/tex.-tax-code-352.005","jurisdiction":"us-tx","citation":"Tex. Tax Code § 352.005","heading":"REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM.","body":"(a) A county may permit a person who is required to collect and pay over to the county the tax authorized by this chapter to withhold not more than one percent of the amount collected and required to be reported as reimbursement to the person for the cost of collecting the tax.\n(b) If a county uses revenue derived from the tax authorized by this chapter to create, maintain, operate, or administer an electronic tax administration system as authorized by Section 352.1016, the county shall permit a person who is required to collect and pay over to the county the tax authorized by this chapter to withhold not more than one percent of the amount of the tax collected and required to be reported as reimbursement to the person for the cost of collecting the tax.\n(c) The county may provide that the reimbursement provided or required by this section be forfeited because of a failure to pay the tax authorized by this chapter or to file a report related to that tax as required by the county.\nAdded by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1993, 73rd Leg., ch. 643, Sec. 2, eff. Sept. 1, 1993.\nAmended by:\nActs 2023, 88th Leg., R.S., Ch. 420 (H.B. 1689), Sec. 1, eff. June 9, 2023.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE D. LOCAL HOTEL OCCUPANCY TAXES","CHAPTER 352. COUNTY HOTEL OCCUPANCY TAXES","SUBCHAPTER A. IMPOSITION AND COLLECTION OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.352.htm#352.005","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"643d0792980de80de2b5dc2673ab9e2ce56964908e658b2f3894f409da09b31a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-352.0041","next":"us-tx/tex.-tax-code-352.006"},"notice":"GroundRules: Original legal text. Not legal advice."}