Tex. Special District Local Laws Code § 3846.453
HOTEL OCCUPANCY TAX AUTHORIZED
Texas · Texas Special District Local Laws Code · Status: effective
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- Citation
- Tex. Special District Local Laws Code § 3846.453, HOTEL OCCUPANCY TAX AUTHORIZED, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/594540
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Full text
The board by order may impose, repeal, increase, or decrease the rate of a tax 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 that:
(1) is in a hotel located wholly or partly in the district;
(2) costs $2 or more each day; and
(3) is ordinarily used for sleeping.