Tex. Tax Code § 156.051
TAX IMPOSED
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 156.051, TAX IMPOSED, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575244
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Full text
(a) A tax is imposed 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 or space in a hotel costing $15 or more each day.
(b) The price of a room in a hotel does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession.