Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 156 - Hotel Occupancy Tax

Subchapter A. Definitions

Section 156.001. Definitions - Sec. 156.001. DEFINITIONS. (a) In this chapter, "hotel" means a...

Subchapter B. Tax

Section 156.051. Tax Imposed - Sec. 156.051. TAX IMPOSED. (a) A tax is imposed on...

Section 156.052. Rate of Tax - Sec. 156.052. RATE OF TAX. The rate of the tax...

Section 156.053. Collection of Tax - Sec. 156.053. COLLECTION OF TAX. A person owning, operating, managing,...

Subchapter C. Exceptions to Tax

Section 156.101. Exception--Permanent Resident - Sec. 156.101. EXCEPTION--PERMANENT RESIDENT. This chapter does not impose a...

Section 156.102. Exception--Religious, Charitable, or Educational Organization - Sec. 156.102. EXCEPTION--RELIGIOUS, CHARITABLE, OR EDUCATIONAL ORGANIZATION. (a) This chapter...

Section 156.103. Exception--State and Federal Government - Sec. 156.103. EXCEPTION--STATE AND FEDERAL GOVERNMENT. (a) This chapter does...

Section 156.104. Exemption Certificate - Sec. 156.104. EXEMPTION CERTIFICATE. (a) The right to use or...

Subchapter D. Reports and Payments

Section 156.151. Report and Payment - Sec. 156.151. REPORT AND PAYMENT. (a) A person required to...

Section 156.152. Access to Books and Records - Sec. 156.152. ACCESS TO BOOKS AND RECORDS. After the comptroller...

Section 156.153. Reimbursement for Tax Collection - Sec. 156.153. REIMBURSEMENT FOR TAX COLLECTION. The person required to...

Section 156.154. Refund - Sec. 156.154. REFUND. (a) A governmental entity that is entitled...

Section 156.155. Availability of Certain Taxpayer Information - Sec. 156.155. AVAILABILITY OF CERTAIN TAXPAYER INFORMATION. (a) A state...

Subchapter E. Enforcement

Section 156.201. Interest on Delinquent Taxes - Sec. 156.201. INTEREST ON DELINQUENT TAXES. A tax imposed by...

Section 156.202. Penalty - Sec. 156.202. PENALTY. (a) If the person who is required...

Section 156.203. Criminal Penalty - Sec. 156.203. CRIMINAL PENALTY. (a) A person commits an offense...

Section 156.204. Tax Collection on Termination of Business - Sec. 156.204. TAX COLLECTION ON TERMINATION OF BUSINESS. (a) If...

Subchapter F. Disposition of Revenue

Section 156.251. Revenue Deposited in General Revenue Fund - Sec. 156.251. REVENUE DEPOSITED IN GENERAL REVENUE FUND. (a) The...

Section 156.2511. Allocation of Certain Revenue - Sec. 156.2511. ALLOCATION OF CERTAIN REVENUE. (a) Not later than...

Section 156.2512. Allocation of Revenue to Certain Municipalities - Sec. 156.2512. ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES. (a) Not...

Section 156.2513. Allocation of Revenue to Certain Municipalities and Counties - Sec. 156.2513. ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES AND COUNTIES....

Section 156.252. Temporary Allocation of Certain Revenue to Benefit Coastal Counties - Sec. 156.252. TEMPORARY ALLOCATION OF CERTAIN REVENUE TO BENEFIT COASTAL...