Texas Tax Code

§ 352.003 — TAX RATES

TX § 352.003Title 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)Except as provided by this section the tax authorized by this chapter may be imposed at any rate not to exceed seven percent of the price paid for a room in a hotel or, until January 1, 2001, eight percent of the price paid for a room in a hotel in a county with a population of more than 3.3 million.

(b)The county tax rate in a municipality that has a population of 1.9 million or more may not exceed two percent of the price paid for a room in a hotel.

(c)The rate in a county that does not have a municipality may not exceed four percent of the price paid for a room in a hotel. This subsection does not apply to:

(1)a county that has a population of 10,000 or more and borders the United Mexican States; or

(2)a county that borders three counties, each of which borders the United Mexican States.

(d)The tax rate in a county that borders the United Mexican States and in which there is located a national park of more than 400,000 acres may not exceed seven percent of the price paid for a room in a hotel.

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Legislative history

Acts 2007, 80th Leg., R.S., Ch. 24 (S.B. 213), Sec. 2, eff. May 4, 2007. Acts 2007, 80th Leg., R.S., Ch. 167 (S.B. 1463), Sec. 2, eff. May 22, 2007. Acts 2007, 80th Leg., R.S., Ch. 319 (H.B. 2322), Sec. 1, eff. June 15, 2007. Acts 2007, 80th Leg., R.S., Ch. 749 (H.B. 3132), Sec. 2, eff. June 15, 2007. Acts 2007, 80th Leg., R.S., Ch. 1031 (H.B. 1669), Sec. 2, eff. June 15, 2007. Acts 2007, 80th Leg., R.S., Ch. 1359 (H.B. 1820), Sec. 2, eff. June 15, 2007. Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.011, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.012, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.013, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 327 (H.B. 749), Sec. 2, eff. June 19, 2009. Acts 2009, 81st Leg., R.S., Ch. 1087 (H.B. 4781), Sec. 5, eff. June 19, 2009. Acts 2009, 81st Leg., R.S., Ch. 1185 (H.B. 3669), Sec. 3, eff. June 19, 2009. Acts 2009, 81st Leg., R.S., Ch. 1185 (H.B. 3669), Sec. 4, eff. June 19, 2009. Acts 2011, 82nd Leg., R.S., Ch. 828 (H.B. 3076), Sec. 1, eff. June 17, 2011. Acts 2011, 82nd Leg., R.S., Ch. 919 (S.B. 1413), Sec. 2, eff. June 17, 2011. Acts 2011, 82nd Leg., R.S., Ch. 1084 (S.B. 1185), Sec. 2, eff. June 17, 2011. Acts 2013, 83rd Leg., R.S., Ch. 83 (S.B. 412), Sec. 2, eff. May 18, 2013. Acts 2013, 83rd Leg., R.S., Ch. 113 (S.B. 1041), Sec. 2, eff. May 18, 2013. Acts 2013, 83rd Leg., R.S., Ch. 1073 (H.B. 3296), Sec. 1, eff. June 14, 2013. Acts 2013, 83rd Leg., R.S., Ch. 1239 (S.B. 1833), Sec. 1, eff. June 14, 2013. Acts 2015, 84th Leg., R.S., Ch. 981 (H.B. 4037), Sec. 2, eff. June 19, 2015. Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 13, eff. June 15, 2017. Acts 2019, 86th Leg., R.S., Ch. 349 (H.B. 1633), Sec. 2, eff. June 2, 2019. Acts 2019, 86th Leg., R.S., Ch. 536 (H.B. 2272), Sec. 1, eff. June 10, 2019. Acts 2019, 86th Leg., R.S., Ch. 998 (H.B. 1634), Sec. 3, eff. June 14, 2019. Acts 2019, 86th Leg., R.S., Ch. 1016 (S.B. 2137), Sec. 3, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 775 (H.B. 3217), Sec. 2, eff. September 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 779 (S.B. 696), Sec. 2, eff. September 1, 2021. Acts 2023, 88th Leg., R.S., Ch. 215 (S.B. 1809), Sec. 2, eff. May 27, 2023. Acts 2023, 88th Leg., R.S., Ch. 641 (H.B. 1034), Sec. 2, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 238, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 775 (H.B. 3453), Sec. 2, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 780 (H.B. 5105), Sec. 2, eff. September 1, 2023. Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620), Sec. 22.001(40), eff. September 1, 2025. Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620), Sec. 22.001(41), eff. September 1, 2025. Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620), Sec. 22.001(42), eff. September 1, 2025. Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620), Sec. 22.002(14), eff. September 1, 2025.