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Tex. Tax Code § 156.053

COLLECTION OF TAX

Texas · Texas Tax Code · Status: effective

Taxation
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Tex. Tax Code § 156.053, COLLECTION OF TAX, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575246
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A person owning, operating, managing, or controlling a hotel shall collect for the state the tax that is imposed by this chapter and that is calculated on the amount paid for a room in the hotel.