Texas Statutes
Subchapter J. Hotel Occupancy Tax
Section 3846.453. Hotel Occupancy Tax Authorized

Sec. 3846.453. HOTEL OCCUPANCY TAX AUTHORIZED. The board by order may impose, repeal, increase, or decrease the rate of 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:
(1) is in a hotel located wholly or partly in the district;
(2) costs $2 or more each day; and
(3) is ordinarily used for sleeping.
Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.040, eff. September 1, 2009.

Structure Texas Statutes