Texas Local Government Code 382.155 – Hotel Occupancy Tax
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(a) A county may authorize a district to impose a hotel occupancy tax on a person who pays for the use or possession of or for the right to the use or possession of a room that is ordinarily used for sleeping in a hotel in the district.
(b) If authorized by a county, a district shall impose a hotel occupancy tax in the same manner as provided by § 352.107, Tax Code.
Terms Used In Texas Local Government Code 382.155
- Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
(c) The hotel occupancy tax rate is the greater of nine percent or the rate imposed by the municipality.
(d) A hotel occupancy tax imposed by a district in a county described by § 382.002(1) may be used:
(1) for a purpose described by Chapter 352, Tax Code; or
(2) to encourage the development or operation of a hotel in the district, including an economic development program for or a grant, loan, service, or improvement to a hotel in the district.