Texas Statutes
Subtitle D - Local Hotel Occupancy Taxes
Chapter 352 - County Hotel Occupancy Taxes

Subchapter A. Imposition and Collection of Tax

Section 352.001. Definitions - Sec. 352.001. DEFINITIONS. In this chapter: (1) "Hotel" has the...

Section 352.002. Tax Authorized - Sec. 352.002. TAX AUTHORIZED. (a) The commissioners courts of the...

Section 352.003. Tax Rates - Sec. 352.003. TAX RATES. (a) Except as provided by this...

Section 352.0031. Preexisting Contracts - Sec. 352.0031. PREEXISTING CONTRACTS. (a) If a county increases the...

Section 352.004. Tax Collection; Penalty - Sec. 352.004. TAX COLLECTION; PENALTY. (a) The owner or operator...

Section 352.0041. Collection Procedures on Purchase of Hotel - Sec. 352.0041. COLLECTION PROCEDURES ON PURCHASE OF HOTEL. (a) If...

Section 352.005. Reimbursement for Tax Collection Expenses - Sec. 352.005. REIMBURSEMENT FOR TAX COLLECTION EXPENSES. A county may...

Section 352.006. Audit; Access to Books and Records - Sec. 352.006. AUDIT; ACCESS TO BOOKS AND RECORDS. (a) The...

Section 352.007. Exemption - Sec. 352.007. EXEMPTION. (a) A United States governmental entity described...

Section 352.008. Concurrent State Tax Delinquency - Sec. 352.008. CONCURRENT STATE TAX DELINQUENCY. (a) If, as a...

Section 352.009. Annual Report to Comptroller - Sec. 352.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later than...

Subchapter B. Use and Allocation of Revenue

Section 352.101. Use of Revenue in Populous Counties - Sec. 352.101. USE OF REVENUE IN POPULOUS COUNTIES. (a) The...

Section 352.1015. Use of Revenue: General Provisions - Sec. 352.1015. USE OF REVENUE: GENERAL PROVISIONS. (a) The commissioners...

Section 352.102. Use of Revenue: Counties Bordering Mexico - Sec. 352.102. USE OF REVENUE: COUNTIES BORDERING MEXICO. (a) Except...

Section 352.103. Use of Revenue: Counties With No Municipality - Sec. 352.103. USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY. (a)...

Section 352.1031. General Limitations on Use of Revenue - Sec. 352.1031. GENERAL LIMITATIONS ON USE OF REVENUE. (a) Except...

Section 352.1032. Use of Revenue: Counties Bordering Edwards Aquifer Authority - Sec. 352.1032. USE OF REVENUE: COUNTIES BORDERING EDWARDS AQUIFER AUTHORITY....

Section 352.1033. Use of Revenue; Counties Bordering the Gulf of Mexico - Sec. 352.1033. USE OF REVENUE; COUNTIES BORDERING THE GULF OF...

Section 352.1035. Certain Counties Bordering Whitney Lake - Sec. 352.1035. CERTAIN COUNTIES BORDERING WHITNEY LAKE. The revenue from...

Section 352.1036. Use of Revenue: Counties Bordering Lake J - Sec. 352.1036. USE OF REVENUE: COUNTIES BORDERING LAKE J. B....

Section 352.1037. Use of Revenue: Certain Counties Bordering Neches and Trinity Rivers - Sec. 352.1037. USE OF REVENUE: CERTAIN COUNTIES BORDERING NECHES AND...

Section 352.1038. Use of Revenue: Certain Counties Containing Universities - Sec. 352.1038. USE OF REVENUE: CERTAIN COUNTIES CONTAINING UNIVERSITIES. The...

Section 352.1039. Use of Revenue: Certain Counties Through Which Aransas River Flows - Sec. 352.1039. USE OF REVENUE: CERTAIN COUNTIES THROUGH WHICH ARANSAS...

Section 352.104. Pledge for Bonds - Sec. 352.104. PLEDGE FOR BONDS. A county may pledge the...

Section 352.105. Allocation of Revenue: Counties of More Than 3 - Sec. 352.105. ALLOCATION OF REVENUE: COUNTIES OF MORE THAN 3.3...

Section 352.106. Use of Revenue; Certain Counties Bordering Mexico - Sec. 352.106. USE OF REVENUE; CERTAIN COUNTIES BORDERING MEXICO. The...

Section 352.107. Hotel Tax Authorized for County Development Districts - Sec. 352.107. HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT DISTRICTS. Notwithstanding...

Section 352.108. Use of Revenue; Certain Counties That Border Mexico and Contain a National Recreation Area - Sec. 352.108. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO...

Section 352.109. Records - Sec. 352.109. RECORDS. (a) A county shall maintain a record...

Section 352.110. Use of Revenue; Certain Counties Located Wholly in Edwards Aquifer Authority - Sec. 352.110. USE OF REVENUE; CERTAIN COUNTIES LOCATED WHOLLY IN...

Section 352.111. Use of Revenue; Counties Bordering Portion of Neches River, Sabine River, and Sabine Lake - Sec. 352.111. USE OF REVENUE; COUNTIES BORDERING PORTION OF NECHES...

Section 352.112. Use of Revenue: Certain Counties Holding an Annual Strawberry Festival - Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES HOLDING AN ANNUAL...

Section 352.113. Use of Revenue: Certain Counties Bordering Lake Ray Roberts - Sec. 352.113. USE OF REVENUE: CERTAIN COUNTIES BORDERING LAKE RAY...

Section 352.114. Use of Revenue: Certain Counties Containing an Indian Reservation - Sec. 352.114. USE OF REVENUE: CERTAIN COUNTIES CONTAINING AN INDIAN...