Sec. 334.252. IMPOSITION OF TAX

Latest version.

(a) A municipality by ordinance or a county by order 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) A municipality or county may impose a tax under this subchapter only if:
(1) an approved venue project is or is planned to be located in the municipality or county; and
(2) the tax is approved at an election held under Section 334.024.

Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.

                    
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