Texas Tax Code

§ 352.001 — DEFINITIONS

TX § 352.001Title 3. LOCAL TAXATION · Part D. LOCAL HOTEL OCCUPANCY TAXES · Ch. 352. COUNTY HOTEL OCCUPANCY TAXES · Art. A. IMPOSITION AND COLLECTION OF TAX

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In this chapter:

(1)"Hotel" has the meaning assigned by Section 156.001(1).

(2)"Convention center facilities" or "convention center complex" means civic centers, civic center buildings, auditoriums, exhibition halls, and coliseums that are owned by the county or that are managed in whole or part by the county. The term includes parking areas or facilities that are for the parking or storage of conveyances and that are located at or in the immediate vicinity of other convention center facilities.

(3)"Tourism" means the guidance or management of tourists.

(4)"Tourist" means an individual who travels from the individual's residence to a different municipality, county, state, or country for pleasure, recreation, education, or culture.

(5)"Visitor information center" or "tourism information center" means a building or portion of a building used to distribute or disseminate information to tourists.

Legislative history

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1993, 73rd Leg., ch. 643, Sec. 1, eff. Sept. 1, 1993.