2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle D - Local Hotel Occupancy Taxes › Chapter 352 - County Hotel Occupancy Taxes › Subchapter A. Imposition and Collection of Tax › Section 352.003. Tax Rates

Sec. 352.003.  TAX RATES.  (a)  Except as provided by this section the tax authorized by this chapter may be imposed at any rate not to exceed seven percent of the price paid for a room in a hotel or, until January 1, 2001, eight percent of the price paid for a room in a hotel in a county with a population of more than 3.3 million.
(b)  The county tax rate in a municipality that has a population of 1.9 million or more may not exceed two percent of the price paid for a room in a hotel.
(c)  The rate in a county that does not have a municipality may not exceed four percent of the price paid for a room in a hotel.  This subsection does not apply to:
(1)  a county that has a population of 10,000 or more and borders the United Mexican States; or
(2)  a county that borders three counties, each of which borders the United Mexican States.
(d)  The tax rate in a county that borders the United Mexican States and in which there is located a national park of more than 400,000 acres may not exceed seven percent of the price paid for a room in a hotel.
(e)  The tax rate in a county authorized to impose the tax under Section 352.002(a)(6) and that has a population of less than 50,000 and adjoins the most populous county in this state may not exceed three percent of the price paid for a room in a hotel.
(f)  The tax rate in a county that borders the Gulf of Mexico, has a population of more than 200,000, and borders the Neches River may not exceed two percent of the price paid for a room in a hotel in the county.
(g)  The tax rate in a county authorized to impose the tax under Section 352.002(a)(18) may not exceed two percent of the price paid for a room in a hotel.
(h)  The tax rate in a county authorized to impose the tax under Section 352.002(a-1) may not exceed one percent of the price paid for a room in a hotel in the county.
(i)  The tax rate in a county authorized to impose the tax under Section 352.002(g) may not exceed two percent of the price paid for a room in a hotel.
(i-1)  Notwithstanding Subsection (i), the tax rate in a county authorized to impose the tax under Section 352.002(g) may not exceed 2.75 percent of the price paid for a room in a hotel if:
(1)  the convention and visitors bureau within the county executes a preferred access facilities contract with a major state university based in the county for the purpose of promoting tourism in the county;
(2)  the county allocates, for payments to the university under the contract described by Subdivision (1) to be used for the renovation of a stadium located in the county and owned by the university, the portion of the revenue received by the county that is derived from the application of the tax at a rate of more than two percent of the price paid for a room in a hotel; and
(3)  not more than 30 years have passed from the date bonds were originally issued by the university to finance a stadium renovation project for the stadium described by Subdivision (2).
(i-2)  Subsection (i-1) and this subsection expire on the date the county commissioners court certifies that all debt issued or incurred by the university to finance or refinance the stadium renovation project described by Subsection (i-1), including interest and any costs relating to the debt, has been paid in full.
(j)  The tax rate in a county authorized to impose the tax under Section 352.002(a)(24), (25), (26), or (27) may not exceed two percent of the price paid for a room in a hotel.
(k)  The tax rate in a county authorized to impose the tax under Section 352.002(a)(28) may not exceed two percent of the price paid for a room in a hotel.
(l)  The tax rate in a county authorized to impose the tax under Section 352.002(h) may not exceed two percent of the price paid for a room in a hotel.
(m)  The tax rate in a county authorized to impose the tax under Section 352.002(k) may not exceed two percent of the price paid for a room in a hotel.
(n)  The tax rate in a county authorized to impose the tax under Section 352.002(o) may not exceed two percent of the price paid for a room in a hotel.
(o)  Except as otherwise provided by this subsection, the tax rate in a county authorized to impose the tax under Section 352.002(p) may not exceed seven percent of the price paid for a room in a hotel.  The county shall impose the tax authorized under Section 352.002(p) at a rate that may not exceed 0.75 percent of the price paid for a room in a hotel if the hotel is located in:
(1)  a municipality that imposes a tax under Chapter 351 applicable to the hotel; or
(2)  the extraterritorial jurisdiction of that municipality and the municipality imposes a tax in that area under Section 351.0025 applicable to the hotel.
(p)  In a county authorized to impose the tax under Section 352.002(n), the county tax rate in relation to a hotel located in a municipality that imposes a tax under Chapter 351 may not exceed a rate that, when added to the rate of the tax imposed by the municipality under Chapter 351, exceeds the sum of the rate prescribed by Section 351.003(a) plus two percent.
(q)  Except as otherwise provided by this subsection, the tax rate in a county authorized to impose the tax under Section 352.002(a)(13) may not exceed seven percent of the price paid for a room in the hotel.  The county shall impose the tax authorized under Section 352.002(a)(13) at a rate that may not exceed two percent of the price paid for a room in a hotel if the hotel is located in:
(1)  a municipality that imposes a tax under Chapter 351 applicable to the hotel; or
(2)  the extraterritorial jurisdiction of that municipality and the municipality imposes a tax in that area under Section 351.0025 applicable to the hotel.
(r)  The tax rate in a county authorized to impose the tax under Section 352.002(q) may not exceed two percent of the price paid for a room in a hotel.
(s)  The county tax rate in a county authorized to impose the tax under Section 352.002(r) may not exceed two percent of the price paid for a room in a hotel if the hotel is located in a municipality that imposes a tax under Chapter 351 applicable to that hotel.
(t)  The tax rate in a county that is authorized to impose the tax under Section 352.002(a)(6), that has a population of less than 25,000, and that is adjacent to a county with a population of more than 750,000 may not exceed nine percent of the price paid for a room in a hotel.
(u)  The tax rate in a county authorized to impose the tax under Section 352.002(x) may not exceed two percent of the price paid for a room in a hotel.
(v)  The tax rate in a county authorized to impose the tax under Section 352.002(y) may not exceed seven percent of the price paid for a room in a hotel, except that the tax rate may not exceed two percent of the price paid for a room in a hotel if the hotel is located in:
(1)  a municipality that imposes a tax under Chapter 351 applicable to the hotel; or
(2)  the extraterritorial jurisdiction of a municipality that imposes a tax under Section 351.0025 applicable to the hotel.
(w)  The tax rate in a county authorized to impose the tax under Section 352.002(z) may not exceed seven percent of the price paid for a room in a hotel, except that the tax rate may not exceed two percent of the price paid for a room in a hotel if the hotel is located in:
(1)  a municipality that imposes a tax under Chapter 351 applicable to the hotel; or
(2)  the extraterritorial jurisdiction of a municipality that imposes a tax under Section 351.0025 applicable to the hotel.
(x)  The tax rate in a county authorized to impose the tax under Section 352.002(s) may not exceed two percent of the price paid for a room in a hotel.
(y)  The tax rate in a county authorized to impose the tax under Section 352.002(a)(4) may not exceed two percent of the price paid for a room in a hotel.
(z)  The tax rate in a county authorized to impose the tax under Section 352.002(bb) may not exceed two percent of the price paid for a room in a hotel.
(aa)  The tax rate in a county authorized to impose the tax under Section 352.002(cc) may not exceed two percent of the price paid for a room in a hotel.
Text of subsection as added by Acts 2023, 88th Leg., R.S., Ch. 215 (S.B. 1809), Sec. 2
(bb) The tax rate in a county authorized to impose the tax under Section 352.002(v) may not exceed seven percent of the price paid for a room in a hotel, except that the tax rate may not exceed two percent of the price paid for a room in a hotel if the hotel is located in:
(1)  a municipality that imposes a tax under Chapter 351 applicable to the hotel; or
(2)  the extraterritorial jurisdiction of a municipality that imposes a tax under Section 351.0025 applicable to the hotel.
Text of subsection as added by Acts 2023, 88th Leg., R.S., Ch. 641 (H.B. 1034), Sec. 2
(bb)  The tax rate in a county authorized to impose the tax under Section 352.002(w) may not exceed two percent of the price paid for a room in a hotel.
Text of subsection as added by Acts 2023, 88th Leg., R.S., Ch. 775 (H.B. 3453), Sec. 2
(bb)  The tax rate in a county authorized to impose the tax under Section 352.002(ee) may not exceed seven percent of the price paid for a room in a hotel, except that the tax rate may not exceed two percent of the price paid for a room in a hotel if the hotel is located in:
(1)  a municipality that imposes a tax under Chapter 351 applicable to the hotel; or
(2)  the extraterritorial jurisdiction of a municipality that imposes a tax under Section 351.0025 applicable to the hotel.
Text of subsection as added by Acts 2023, 88th Leg., R.S., Ch. 780 (H.B. 5105), Sec. 2
(bb)  The tax rate in a county authorized to impose the tax under Section 352.002(v) may not exceed two percent of the price paid for a room in a hotel.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.25(a), eff. Aug. 28, 1989;  Acts 1995, 74th Leg., ch. 591, Sec. 1, eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 418, Sec. 2, eff. May 28, 1997;  Acts 1999, 76th Leg., ch. 1492, Sec. 2, eff. June 19, 1999;  Acts 2001, 77th Leg., ch. 669, Sec. 126, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1402, Sec. 2, eff. June 26, 2001;  Acts 2003, 78th Leg., ch. 741, Sec. 2, eff. June 20, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 24 (S.B. 213), Sec. 2, eff. May 4, 2007.
Acts 2007, 80th Leg., R.S., Ch. 167 (S.B. 1463), Sec. 2, eff. May 22, 2007.
Acts 2007, 80th Leg., R.S., Ch. 319 (H.B. 2322), Sec. 1, eff. June 15, 2007.
Acts 2007, 80th Leg., R.S., Ch. 749 (H.B. 3132), Sec. 2, eff. June 15, 2007.
Acts 2007, 80th Leg., R.S., Ch. 1031 (H.B. 1669), Sec. 2, eff. June 15, 2007.
Acts 2007, 80th Leg., R.S., Ch. 1359 (H.B. 1820), Sec. 2, eff. June 15, 2007.
Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.011, eff. September 1, 2009.
Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.012, eff. September 1, 2009.
Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.013, eff. September 1, 2009.
Acts 2009, 81st Leg., R.S., Ch. 327 (H.B. 749), Sec. 2, eff. June 19, 2009.
Acts 2009, 81st Leg., R.S., Ch. 1087 (H.B. 4781), Sec. 5, eff. June 19, 2009.
Acts 2009, 81st Leg., R.S., Ch. 1185 (H.B. 3669), Sec. 3, eff. June 19, 2009.
Acts 2009, 81st Leg., R.S., Ch. 1185 (H.B. 3669), Sec. 4, eff. June 19, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 828 (H.B. 3076), Sec. 1, eff. June 17, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 919 (S.B. 1413), Sec. 2, eff. June 17, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 1084 (S.B. 1185), Sec. 2, eff. June 17, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 83 (S.B. 412), Sec. 2, eff. May 18, 2013.
Acts 2013, 83rd Leg., R.S., Ch. 113 (S.B. 1041), Sec. 2, eff. May 18, 2013.
Acts 2013, 83rd Leg., R.S., Ch. 1073 (H.B. 3296), Sec. 1, eff. June 14, 2013.
Acts 2013, 83rd Leg., R.S., Ch. 1239 (S.B. 1833), Sec. 1, eff. June 14, 2013.
Acts 2015, 84th Leg., R.S., Ch. 981 (H.B. 4037), Sec. 2, eff. June 19, 2015.
Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 13, eff. June 15, 2017.
Acts 2019, 86th Leg., R.S., Ch. 349 (H.B. 1633), Sec. 2, eff. June 2, 2019.
Acts 2019, 86th Leg., R.S., Ch. 536 (H.B. 2272), Sec. 1, eff. June 10, 2019.
Acts 2019, 86th Leg., R.S., Ch. 998 (H.B. 1634), Sec. 3, eff. June 14, 2019.
Acts 2019, 86th Leg., R.S., Ch. 1016 (S.B. 2137), Sec. 3, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 775 (H.B. 3217), Sec. 2, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 779 (S.B. 696), Sec. 2, eff. September 1, 2021.
Acts 2023, 88th Leg., R.S., Ch. 215 (S.B. 1809), Sec. 2, eff. May 27, 2023.
Acts 2023, 88th Leg., R.S., Ch. 641 (H.B. 1034), Sec. 2, eff. September 1, 2023.
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 238, eff. September 1, 2023.
Acts 2023, 88th Leg., R.S., Ch. 775 (H.B. 3453), Sec. 2, eff. September 1, 2023.
Acts 2023, 88th Leg., R.S., Ch. 780 (H.B. 5105), Sec. 2, eff. September 1, 2023.