81st Texas Legislature, Senate Bill 2526, Chapter 883 Page: 18 of 33
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S.B. No. 2526
1 [Sections 3863.306-3863.350 reserved for expansion]
2 SUBCHAPTER H. HOTEL OCCUPANCY TAXES
3 Sec. 3863.351. HOTEL OCCUPANCY TAX. (a) In this section,
4 "hotel" has the meaning assigned by Section 156.001, Tax Code.
5 (b) For purposes of this section, a reference in Chapter
6 351, Tax Code, to a municipality is a reference to the district and
7 a reference in Chapter 351, Tax Code, to the municipality's
8 officers or governing body is a reference to the board.
9 (c) Except as otherwise provided by this section,
10 Subchapter A, Chapter 351, Tax Code, governs a hotel occupancy tax
11 authorized by this section, including the collection of the tax.
12 (d) The district may impose a hotel occupancy tax and may
13 use revenue from the tax for any district purpose that is also an
14 authorized use of a municipality's hotel occupancy tax revenue
15 under Chapter 351, Tax Code.
16 (e) The board by order may impose, repeal, increase, or
17 decrease the rate of a tax on a person who, under a lease,
18 concession, permit, right of access, license, contract, or
19 agreement, pays for the use or possession or for the right to the
20 use or possession of a room that:
21 (1) is in a hotel located in the district's boundaries;
22 (2) costs $2 or more each day; and
23 (3) is ordinarily used for sleeping.
24 (f) The amount of the tax may not exceed seven percent of the
25 price paid for a room in a hotel.
26 (g) The district may examine and receive information
27 related to the imposition of hotel occupancy taxes to the same18
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Texas. Legislature. Senate. 81st Texas Legislature, Senate Bill 2526, Chapter 883, legislative document, June 19, 2009; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth149606/m1/18/: accessed May 4, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.