Tex. Local Government Code § 382.155
This is the official text of Tex. Local Government Code § 382.155, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 382.155. HOTEL OCCUPANCY TAX.
Official statutory text
(a) A county may authorize a district to impose a hotel occupancy tax on a person who pays for the use or possession of or for the right to the use or possession of a room that is ordinarily used for sleeping in a hotel in the district.
(b) If authorized by a county, a district shall impose a hotel occupancy tax in the same manner as provided by Section 352.107, Tax Code.
(c) The hotel occupancy tax rate is the greater of nine percent or the rate imposed by the municipality.
(d) A hotel occupancy tax imposed by a district in a county described by Section 382.002(1) may be used:
(1) for a purpose described by Chapter 352, Tax Code; or
(2) to encourage the development or operation of a hotel in the district, including an economic development program for or a grant, loan, service, or improvement to a hotel in the district.
(b) If authorized by a county, a district shall impose a hotel occupancy tax in the same manner as provided by Section 352.107, Tax Code.
(c) The hotel occupancy tax rate is the greater of nine percent or the rate imposed by the municipality.
(d) A hotel occupancy tax imposed by a district in a county described by Section 382.002(1) may be used:
(1) for a purpose described by Chapter 352, Tax Code; or
(2) to encourage the development or operation of a hotel in the district, including an economic development program for or a grant, loan, service, or improvement to a hotel in the district.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.