yourstate.us
Tex. Government Code § 660.116

HOTEL OCCUPANCY AND SIMILAR TAXES

Texas · Texas Government Code · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Tex. Government Code § 660.116, HOTEL OCCUPANCY AND SIMILAR TAXES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/658234
Permanent ID
ys:prov:658234@1
SHA-256
b965334663a6806cac454896e47813b826f51ae9f3ed34bc44bd999d308c2cc6

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) A state employee is entitled to be reimbursed for a state, county, or local hotel occupancy tax or any similar tax imposed by a law of this state, another state, or a foreign nation. (b) A state employee is entitled to be reimbursed for a hotel occupancy or similar tax from which the employee is legally exempt only if the employee properly claims the exemption and the commercial lodging establishment refuses to honor the exemption. (c) If a state agency directly pays a commercial lodging establishment under Section 660.114, the agency may directly pay a hotel occupancy or similar tax to the establishment.