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Tex. Tax Code § 351.0025

EXTRATERRITORIAL JURISDICTION

Texas · Texas Tax Code · Status: effective

Courts & Civil Procedure
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Tex. Tax Code § 351.0025, EXTRATERRITORIAL JURISDICTION, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/576146
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(a) A municipality with a population of less than 35,000 by ordinance may impose the tax authorized under Section 351.002 in the municipality's extraterritorial jurisdiction. (b) The municipality may not impose a tax under this section if as a result of the adoption the combined rate of state, county, and municipal hotel occupancy taxes in the extraterritorial jurisdiction exceeds 15 percent of the price paid for a room in a hotel.