Sec. 382.155. HOTEL OCCUPANCY TAX. (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.
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