Sec. 382.1555. USE OF HOTEL OCCUPANCY TAX FOR ANY PURPOSE. (a) If authorized by a county, a district may impose a hotel occupancy tax under Section 382.155 and use the revenue from the tax for any purpose authorized by this chapter if the owner of the hotel agrees to the imposition of the tax.
(b) After the owner agrees, the agreement may not be revoked by the owner of the hotel or any subsequent owner of the hotel.
(c) To the extent of a conflict with Section 382.155(d), this section controls.
Added by Acts 2011, 82nd Leg., R.S., Ch. 846 (H.B. 3597), Sec. 4, eff. June 17, 2011.
Structure Texas Statutes
Title 12 - Planning and Development
Subtitle B - County Planning and Development
Chapter 382 - Improvement Projects in Certain Counties
Subchapter D. General Financial Provisions; Taxes
Section 382.151. No Tax Abatements
Section 382.154. Use of Revenue From Taxes
Section 382.155. Hotel Occupancy Tax
Section 382.1555. Use of Hotel Occupancy Tax for Any Purpose
Section 382.156. Sales and Use Tax