Texas Statutes
Subchapter G. Hotel Occupancy Tax
Section 3971.0703. Tax Authorized; Use of Revenue

Sec. 3971.0703. TAX AUTHORIZED; USE OF REVENUE. (a) The district may not impose a hotel occupancy tax unless the city consents to the imposition.
(b) The district may impose the hotel occupancy tax for:
(1) any purpose authorized under Chapter 351, Tax Code; or
(2) the construction, operation, or maintenance of a sports-related facility of the district if the city is authorized to impose the tax under Section 351.002, Tax Code, for that purpose that:
(A) has a notable impact on tourism and hotel activity; and
(B) is available to the public.
Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.

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