Tax Code §351.002

In force on Jul 19, 2019 · this text took effect Aug 26, 1991 · same as today's text

TAX AUTHORIZED

(a) A municipality by ordinance 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. (b) The price of a room in a hotel does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession. (c) The tax does not apply to a person who is a permanent resident under Section 156.101 of this code.

History: Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 328, Sec. 5, eff. Aug. 26, 1991.

Source: the Legislature's file server, seen Nov 08, 2026.

Every version on file

Effective Aug 26, 1991 · seen Nov 2026–Nov 2026

Attorney General opinions that cite it

KP-0281 (Jul 19, 2019): Whether a municipality may use tax revenue for a visitor information center owned and operated by a chamber of commerce
KP-0131 (Aug 02, 2016): Authority of a municipality to use hotel occupancy tax revenue to fund a feasibility study and the construction; operation, and maintenance of a performing arts center
GA-0851 (Oct 19, 2010): Restrictions on a municipality's use of certain reserve funds originally generated from a hotel occupancy tax
GA-0787 (Jan 28, 2010): Whether a property tax lien lender may exercise a right of forced sale after a property owner who has filed a deferment of taxes attains the age of65
GA-0408 (Aug 29, 2005): Authority of a municipality with a population of fewer than 35,000 to impose a hotel occupancy tax in its extraterritorial jurisdiction when the combined rate of state, county, and municipal hotel occupancy taxes would exceed 15 percent

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.