Sec. 3845.155. HOTEL OCCUPANCY TAX. (a) The district may impose a hotel occupancy tax in the manner provided by Section 351.002, Tax Code. A tax imposed under this section may not exceed the maximum rate provided by Section 351.003(a), Tax Code.
(b) The district may use revenue from the hotel occupancy tax for any district purpose that is an authorized use of hotel occupancy tax revenue under Chapter 351, Tax Code.
(c) If any territory of the district is annexed by a municipality or incorporates as a municipality, the district may not impose a hotel occupancy tax.
Added by Acts 2009, 81st Leg., R.S., Ch. 1079 (H.B. 4759), Sec. 1, eff. June 19, 2009.
Structure Texas Statutes
Special District Local Laws Code
Title 4 - Development and Improvement
Subtitle C - Development, Improvement, and Management
Chapter 3845 - Tornillo Management District
Subchapter D. General Financial Provisions
Section 3845.151. Elections Regarding Taxes or Bonds
Section 3845.152. Operation and Maintenance Tax
Section 3845.153. Contract Taxes
Section 3845.154. Taxes for Water, Wastewater, and Drainage Purposes
Section 3845.155. Hotel Occupancy Tax