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Tex. Special District Local Laws Code § 3971.0703

TAX AUTHORIZED; USE OF REVENUE

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

Taxation
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Tex. Special District Local Laws Code § 3971.0703, TAX AUTHORIZED; USE OF REVENUE, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/600197
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(a) The district may not impose a hotel occupancy tax unless the city consents to the imposition. (b) The district may impose the hotel occupancy tax for: (1) any purpose authorized under Chapter 351, Tax Code; or (2) the construction, operation, or maintenance of a sports-related facility of the district if the city is authorized to impose the tax under Section 351.002, Tax Code, for that purpose that: (A) has a notable impact on tourism and hotel activity; and (B) is available to the public.