Texas Tax Code 156.053 – Collection of Tax
Current as of: 2024 | Check for updates
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Terms Used In Texas Tax Code 156.053
- 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
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.