(a) A municipality with a population of less than 35,000 by ordinance may impose the tax authorized under § 351.002 in the municipality’s extraterritorial jurisdiction.
(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.

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Terms Used In Texas Tax Code 351.0025

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
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