Tex. Tax Code § 156.053
This is the official text of Tex. Tax Code § 156.053, part of Texas’s Tax Code — governs state and local taxation.
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§ 156.053. COLLECTION OF TAX.
Official statutory text
A person owning, operating, managing, or controlling a hotel shall collect for the state the tax that is imposed by this chapter and that is calculated on the amount paid for a room in the hotel.
Status: in_force · Read it on the official government site
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