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2021 Texas Statutes
Tax Code
Title 3 - Local Taxation
Subtitle D - Local Hotel Occupancy Taxes
Chapter 351 - Municipal Hotel Occupancy Taxes
Subchapter A. Imposition and Collection of Tax
- Section 351.001. Definitions
- Section 351.002. Tax Authorized
- Section 351.0025. Extraterritorial Jurisdiction
- Section 351.003. Tax Rates
- Section 351.004. Tax Collection
- Section 351.0041. Collection Procedures on Purchase of Hotel
- Section 351.0042. Interest on Delinquent Tax
- Section 351.005. Reimbursement for Expenses of Tax Collection and Use of Electronic Tax Administration System
- Section 351.006. Exemption
- Section 351.007. Preexisting Contracts
- Section 351.008. Concurrent State Tax Delinquency
- Section 351.009. Annual Report to Comptroller
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