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Tex. Special District Local Laws Code § 3971.0702

APPLICABILITY OF CERTAIN TAX CODE PROVISIONS

Texas · Texas Special District Local Laws Code · Status: effective

Taxation
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Tex. Special District Local Laws Code § 3971.0702, APPLICABILITY OF CERTAIN TAX CODE PROVISIONS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/600196
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(a) For the purposes of this subchapter: (1) a reference in Chapter 352, Tax Code, to a county is a reference to the district; and (2) a reference in Chapter 352, Tax Code, to the commissioners court is a reference to the board. (b) Except as inconsistent with this subchapter, Subchapter A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax, subject to the limitations prescribed by Sections 352.002(b) and (c), Tax Code.