Texas Special District Local Laws Code 3863.351 – Hotel Occupancy Tax
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(a) In this section, “hotel” has the meaning assigned by § 156.001, Tax Code.
(b) For purposes of this section, a reference in Chapter 351, Tax Code, to a municipality is a reference to the district and a reference in Chapter 351, Tax Code, to the municipality’s officers or governing body is a reference to the board.
Terms Used In Texas Special District Local Laws Code 3863.351
- 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
(c) Except as otherwise provided by this section, Subchapter A, Chapter 351, Tax Code, governs a hotel occupancy tax authorized by this section, including the collection of the tax.
(d) The district may impose a hotel occupancy tax and may use revenue from the tax for any district purpose that is also an authorized use of a municipality’s hotel occupancy tax revenue under Chapter 351, Tax Code.
(e) 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 in the district’s boundaries;
(2) costs $2 or more each day; and
(3) is ordinarily used for sleeping.
(f) The amount of the tax may not exceed seven percent of the price paid for a room in a hotel.
(g) The district may examine and receive information related to the imposition of hotel occupancy taxes to the same extent as if the district were a municipality.