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Chapter 156

Hotel Occupancy Tax

Subchapter A. Definitions

156.001 Definitions

Subchapter B. Tax

156.051 Tax Imposed 156.052 Rate of Tax 156.053 Collection of Tax

Subchapter C. Exceptions to Tax

156.101 Exception--Permanent Resident 156.102 Exception--Religious, Charitable, or Educational Organization 156.103 Exception--State and Federal Government 156.104 Exemption Certificate

Subchapter D. Reports and Payments

156.151 Report and Payment 156.152 Access to Books and Records 156.153 Reimbursement for Tax Collection 156.154 Refund 156.155 Availability of Certain Taxpayer Information

Subchapter E. Enforcement

156.201 Interest on Delinquent Taxes 156.202 Penalty 156.203 Criminal Penalty 156.204 Tax Collection on Termination of Business

Subchapter F. Disposition of Revenue

156.251 Revenue Deposited in General Revenue Fund 156.2511 Allocation of Certain Revenue 156.2512 Allocation of Revenue to Certain Municipalities 156.2513 Allocation of Revenue to Certain Municipalities and Counties 156.252 Temporary Allocation of Certain Revenue to Benefit Coastal Counties