Sec. 351.0025. EXTRATERRITORIAL JURISDICTION. (a) A municipality with a population of less than 35,000 by ordinance may impose the tax authorized under Section 351.002 in the municipality's extraterritorial jurisdiction.
(b) The municipality may not impose a tax under this section if as a result of the adoption the combined rate of state, county, and municipal hotel occupancy taxes in the extraterritorial jurisdiction exceeds 15 percent of the price paid for a room in a hotel.
Added by Acts 1991, 72nd Leg., ch. 328, Sec. 3, eff. Aug. 26, 1991. Amended by Acts 1993, 73rd Leg., ch. 680, Sec. 2, eff. Sept. 1, 1993.
Structure Texas Statutes
Subtitle D - Local Hotel Occupancy Taxes
Chapter 351 - Municipal Hotel Occupancy Taxes
Subchapter A. Imposition and Collection of Tax
Section 351.002. Tax Authorized
Section 351.0025. Extraterritorial Jurisdiction
Section 351.004. Tax Collection
Section 351.0041. Collection Procedures on Purchase of Hotel
Section 351.0042. Interest on Delinquent Tax
Section 351.007. Preexisting Contracts