Tex. Tax Code § 351.0025
This is the official text of Tex. Tax Code § 351.0025, part of Texas’s Tax Code — governs state and local taxation.
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§ 351.0025. EXTRATERRITORIAL JURISDICTION.
Official statutory text
(a) A municipality with a population of less than 35,000 by ordinance may impose the tax authorized under Section 351.002 in the municipality's extraterritorial jurisdiction.
(b) The municipality may not impose a tax under this section if as a result of the adoption the combined rate of state, county, and municipal hotel occupancy taxes in the extraterritorial jurisdiction exceeds 15 percent of the price paid for a room in a hotel.
(b) The municipality may not impose a tax under this section if as a result of the adoption the combined rate of state, county, and municipal hotel occupancy taxes in the extraterritorial jurisdiction exceeds 15 percent of the price paid for a room in a hotel.
Status: in_force · Read it on the official government site
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