Texas Tax Code

§ 156.052 — RATE OF TAX

TX § 156.052Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 156. HOTEL OCCUPANCY TAX · Art. B. TAX

Statute text

The rate of the tax imposed by this chapter is six percent of the price paid for a room in a hotel.

Legislative history

Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 5, Sec. 1, eff. Oct. 2, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 5, Sec. 1.