Sec. 334.252. IMPOSITION OF TAX. (a) A municipality by ordinance or a county by order may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping.
(b) A municipality or county may impose a tax under this subchapter only if:
(1) an approved venue project is or is planned to be located in the municipality or county; and
(2) the tax is approved at an election held under Section 334.024.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Structure Texas Statutes
Title 10 - Parks and Other Recreational and Cultural Resources
Chapter 334 - Sports and Community Venues
Subchapter H. Hotel Occupancy Taxes
Section 334.2516. Use of Revenue by Certain Municipalities for Certain Purposes
Section 334.2517. Use of Revenue for Certain Purposes
Section 334.2518. Use of Revenue by Certain Municipalities for Certain Park Facilities
Section 334.252. Imposition of Tax
Section 334.253. Tax Code Applicable
Section 334.255. Rate Increase
Section 334.256. Notice of Tax