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2025 Texas Statutes
Tax Code
Title 3 - Local Taxation
Subtitle D - Local Hotel Occupancy Taxes
Chapter 352 - County Hotel Occupancy Taxes
Subchapter A. Imposition and Collection of Tax
- Section 352.001. Definitions
- Section 352.002. Tax Authorized
- Section 352.003. Tax Rates
- Section 352.0031. Preexisting Contracts
- Section 352.004. Tax Collection; Penalty
- Section 352.0041. Collection Procedures on Purchase of Hotel
- Section 352.005. Reimbursement for Expenses of Tax Collection and Use of Electronic Tax Administration System
- Section 352.006. Audit; Access to Books and Records
- Section 352.007. Exemption
- Section 352.008. Concurrent State Tax Delinquency
- Section 352.009. Annual Report to Comptroller
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