Tex. Special District Local Laws Code § 8109.403
TAX RATE
Texas · Texas Special District Local Laws Code · Status: effective
Cite this
- Citation
- Tex. Special District Local Laws Code § 8109.403, TAX RATE, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/610642
- Permanent ID
ys:prov:610642@1- SHA-256
a1e7510d4db690bc790dc44c089ca21a9d9f95b118ae8d239715df7470e38750
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
(a) The amount of the hotel occupancy tax may not exceed the maximum rate provided by Section 351.003(a), Tax Code.
(b) The district may not adopt a hotel occupancy tax at a rate that would cause the combined rate of all hotel occupancy taxes imposed by the district and other political subdivisions of this state at a location in the district to exceed 15 percent. If a political subdivision's adoption of a hotel occupancy tax rate causes the combined hotel occupancy tax rate imposed at a location in the district to exceed 15 percent, the district's hotel occupancy tax rate in the entire district is automatically reduced to bring the combined rate imposed at that location down to not more than 15 percent.
(c) The district shall notify each hotel in the district of any change in the hotel occupancy tax rate under this section.
(d) Any change in the hotel occupancy tax rate takes effect on the first day of the next calendar month following the change.