Texas Tax Code

§ 352.002 — TAX AUTHORIZED

TX § 352.002Title 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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(a)The commissioners courts of the following counties by the adoption of an order or resolution may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping:

(1)a county that has a population of more than 3.3 million;

(2)a county that has a population of 90,000 or more, borders the United Mexican States, does not border the Gulf of Mexico, and does not have four or more cities that each have a population of more than 25,000;

(3)a county in which there is no municipality;

(4)a county in which there is located an Indian reservation under the jurisdiction of the United States government;

(5)a county that has a population of 30,000 or less, that has no more than one municipality with a population of less than 2,500, and that borders two counties located wholly in the Edwards Aquifer Authority established by Chapter 626, Acts of the 73rd Legislature, Regular Session, 1993;

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