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Texas Special District Local Laws Code - SDLL § 3846.452. Applicability of Certain Tax Code Provisions

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax.

(b) For purposes of this subchapter, a reference:

(1) in Subchapter B, Chapter 351, Tax Code, to a municipality is a reference to the district and a reference to the municipality's officers or governing body is a reference to the board; and

(2) in Subchapter A or B, Chapter 352, Tax Code, to a county is a reference to the district and a reference to the county's officers or governing body is a reference to the board.

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Cite this article: FindLaw.com - Texas Special District Local Laws Code - SDLL § 3846.452. Applicability of Certain Tax Code Provisions - last updated January 01, 2024 | https://codes.findlaw.com/tx/special-district-local-laws-code/sdll-sect-3846-452/

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