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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 3. LOCAL TAXATION |
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Subtitle D. LOCAL HOTEL OCCUPANCY TAXES |
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Chapter 352. COUNTY HOTEL OCCUPANCY TAXES |
| Subchapter A. IMPOSITION AND COLLECTION OF TAX |
| § 352.001. DEFINITIONS |
| § 352.002. TAX AUTHORIZED |
| § 352.003. TAX RATES |
| § 352.0031. PREEXISTING CONTRACTS |
| § 352.004. TAX COLLECTION; PENALTY |
| § 352.0041. COLLECTION PROCEDURES ON PURCHASE OF HOTEL |
| § 352.005. REIMBURSEMENT FOR TAX COLLECTION EXPENSES |
| § 352.006. AUDIT; ACCESS TO BOOKS AND RECORDS |
| § 352.007. EXEMPTION |
| § 352.008. CONCURRENT STATE TAX DELINQUENCY |
| Subchapter B. USE AND ALLOCATION OF REVENUE |
| § 352.101. USE OF REVENUE IN POPULOUS COUNTIES |
| § 352.1015. USE OF REVENUE: GENERAL PROVISIONS |
| § 352.102. USE OF REVENUE: COUNTIES BORDERING MEXICO |
| § 352.103. USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY |
| § 352.1031. GENERAL LIMITATIONS ON USE OF REVENUE |
| § 352.1032. USE OF REVENUE: COUNTIES BORDERING EDWARDS AQUIFER AUTHORITY |
| § 352.1033. USE OF REVENUE; COUNTIES BORDERING THE GULF OF MEXICO |
| § 352.1034. USE OF REVENUE AND RELATED ISSUES: MID-SIZED COUNTY BORDERING BRAZOS AND NAVASOTA RIVERS |
| § 352.1035. CERTAIN COUNTIES BORDERING WHITNEY LAKE |
| § 352.1036. USE OF REVENUE: COUNTIES BORDERING LAKE J. B. THOMAS |
| § 352.1037. USE OF REVENUE: CERTAIN COUNTIES BORDERING NECHES AND TRINITY RIVERS |
| § 352.104. PLEDGE FOR BONDS |
| § 352.105. ALLOCATION OF REVENUE: COUNTIES OF MORE THAN 3.3 MILLION |
| § 352.106. USE OF REVENUE; CERTAIN COUNTIES BORDERING MEXICO |
| § 352.107. HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT DISTRICTS |
| § 352.108. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA |
| § 352.109. RECORDS |
| § 352.110. USE OF REVENUE; CERTAIN COUNTIES LOCATED WHOLLY IN EDWARDS AQUIFER AUTHORITY |