Texas Special District Local Laws Code 3971.0703 – Tax Authorized; Use of Revenue
Current as of: 2024 | Check for updates
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(a) The district may not impose a hotel occupancy tax unless the city consents to the imposition.
(b) The district may impose the hotel occupancy tax for:
(1) any purpose authorized under Chapter 351, Tax Code; or
(2) the construction, operation, or maintenance of a sports-related facility of the district if the city is authorized to impose the tax under § 351.002, Tax Code, for that purpose that:
(A) has a notable impact on tourism and hotel activity; and
(B) is available to the public.
