Texas Special District Local Laws Code 3846.453 – Hotel Occupancy Tax Authorized
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Terms Used In Texas Special District Local Laws Code 3846.453
- Contract: A legal written agreement that becomes binding when signed.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- 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
The board by order may impose, repeal, increase, or decrease the rate of a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that:
(1) is in a hotel located wholly or partly in the district;
(2) costs $2 or more each day; and
(3) is ordinarily used for sleeping.