Texas Special District Local Laws Code - SDLL § 3875.112. Hotel Occupancy Tax

(a) In this section, “hotel” has the meaning assigned by Section 156.001, Tax Code.

(b) The board by order may impose, repeal, or increase or decrease the rate of 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 use or possess a room that is in a hotel located in the boundaries of the district, costs $2 or more each day, and is ordinarily used for sleeping.  The amount of the tax may not exceed seven percent of the price paid for a room in a hotel.

(c) Subchapter A, Chapter 352, Tax Code,  1 governs a hotel occupancy tax authorized under this section, including the collection of the tax, except as inconsistent with this section and Section 3875.113, subject to the limitations prescribed by Sections 352.002(b) and (c), Tax Code.

(d) The district may examine and receive information related to the imposition, assessment, and collection of hotel occupancy taxes to the same extent as if the district were a municipality.

(e) For purposes of this section, a reference in Subchapter A, Chapter 352, Tax Code,  1 to a county is a reference to the district and a reference in Subchapter A, Chapter 352, Tax Code,  1 to the county's officers or governing body is a reference to the board.