Sec. 3901.302. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS

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(a) In this subchapter:
(1) a reference in Subchapter A, Chapter 352, Tax Code, to a county is a reference to the district; and
(2) a reference in Subchapter A, Chapter 352, Tax Code, to the commissioners court is a reference to the board.
(b) Except as inconsistent with this subchapter, Subchapter A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax, subject to the limitations prescribed by Sections 352.002(b) and (c), Tax Code.

Added by Acts 2011, 82nd Leg., R.S., Ch. 861 , Sec. 1, eff. June 17, 2011.

                    
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