Tex. Tax Code § 352.107
HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT DISTRICTS
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- Tex. Tax Code § 352.107, HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT DISTRICTS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/576238
- Permanent ID
ys:prov:576238@1- SHA-256
8b4aec3f1a1ceeed81e420d72ea07fe47a7f9bf67e4dc74598cc413ab67daaf0
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Notwithstanding any other provision of this chapter to the contrary, a commissioners court of a county with a population of less than 600,000 may impose a hotel occupancy tax not to exceed seven percent on a person who pays for the use or possession or for the right to the use or possession of a room in a hotel ordinarily used for sleeping that is located within the boundaries of the county development district created under Subchapter D, Chapter 312, and that is not located within the corporate limits of a municipality, subject to the limitations set forth in Sections 352.002(b) and (c). Taxes collected by a county under this section shall be remitted to the county development district not later than the 10th day after the date the county receives such funds and may be used by the district for the purposes for which sales and use tax proceeds may be used by the district.