Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE E. SALES, EXCISE, AND USE TAXES · CHAPTER 156. HOTEL OCCUPANCY TAX
Texas Codes

Tex. Tax Code § 156.001 (2026)

Definitions

✓ current as of May 2026
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Sec. 156.001. DEFINITIONS. (a) In this chapter, "hotel" means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. The term does not include:

(1) a hospital, sanitarium, or nursing home;

(2) a dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education as those terms are defined by Section 61.003, Education Code, used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution; or

(3) an oilfield portable unit, as defined by Section 152.001.

(b) For purposes of the imposition of a hotel occupancy tax under this chapter, Chapter 351 or 352, or other law, "hotel" includes a short-term rental. In this subsection, "short-term rental" means the rental of all or part of a residential property to a person who is not a permanent resident under Section 156.101.

Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 5.01, eff. Oct. 1, 1994; Acts 1995, 74th Leg., ch. 454, Sec. 1, eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 1000, Sec. 56, eff. Oct. 1, 1995.

Amended by:

Acts 2011, 82nd Leg., R.S., Ch. 566 (H.B. 3182), Sec. 3, eff. September 1, 2011.

Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 22(a), eff. September 1, 2015.

SUBCHAPTER B. TAX


Notes of Decisions
Cited in 12 cases (8 in the last 5 years), 1989–2026 · leading case: Munson v. Milton, 948 S.W.2d 813 (Tex. App. 1997).
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Munson v. Milton, 948 S.W.2d 813 (Tex. App. 1997). · cites it 2× “" TEX. TAX CODE ANN. § 156.001 (Vernon Supp.”
Ridgepoint Rentals, LLC v. James W. McGrath & Bernadine L. McGrath (Tex. App. 2017). “” Tex. Tax Code Ann. § 156.001 (a) (West Supp.”
Rawnda Draper, Mark Scott, Megan Scott, Jeremy Fenceroy, & Bradley Herbert v. City of Arlington, Texas, & W. Jeff Williams, Mayor of the City of Arlington, 629 S.W.3d 777 (Tex. App. 2021). “See Tex. Tax Code Ann. §§ 156.001 (b), .051. Further, as the Zoning Ordinance’s recitals and Garcia’s testimony exemplify, the use of single-family residences as STRs can negatively affect the residential character of neighborhoods.”
City of Grapevine v. Ludmilla B. Muns, Richard Mueller, Kari Perkins, Kevin Perkins, Pamela Holt, & A-1 Com. & Residential Servs., Inc. (Tex. App. 2021). “The Homeowners alleged that (1) because STRs are subject to mandatory state and local hotel-occupancy taxes, see Tex. Tax Code Ann. §§ 156.001 (b), .051(a) .”
City of Grapevine v. Ludmilla B. Muns, Richard Mueller, Kari Perkins, Kevin Perkins, Pamela Holt, & A-1 Com. & Residential Servs., Inc. (Tex. App. 2021). “The Homeowners alleged that (1) because STRs are subject to mandatory state and local hotel-occupancy taxes, see Tex. Tax Code Ann. §§ 156.001 (b), .051(a) .”
Jolie Chu v. Windermere Lakes Homeowners Ass'n, Inc., 652 S.W.3d 899 (Tex. App. 2022). “Thus, we find unpersuasive Chu’s contention that the Legislature’s imposition of a hotel occupancy tax on short-term rentals, see Tex. Tax Code § 156.001(b), or that the Legislature has generally regulated the area of residential tenancy without restricting short-term rentals,…”
Sunday Canyon Prop. Owners Ass'n, Inc. v. Kathy Brorman, Creekwood Real Est., LLC, Alyssa Heck, & David Wiggains (Tex. App. 2024). “TEX. TAX CODE ANN. § 156.001(b); Chu v. Windermere Lakes Homeowners Ass’n, 652 S.”
Rancho De Los Arboles LLC & Ellen Eakin v. Town of Cross Roads, TX (2026). “15 Notably, in 2015 the Texas legislature also amended the Tax Code to expressly expand the definition of a “hotel” to include a “short-term rental.”
City of Dickinson, Texas & Sean Skipworth, in His Off. Capacity as Mayor of the City of Dickinson, Texas v. Crystal Cruise Investments, LLC D/B/A Nautical Navy & Harrison Yat, Individually & as Managing Member of Crystal Cruise Investments, LLC (2026). “” TEX. TAX CODE § 156.001(b). It defines “permanent resident” as “a person who has the right to use or possess .”
Kari Perkins, Kevin Perkins, Richard Mueller, & Pamela Holt v. City of Grapevine (2026). “101 (providing exception to hotel tax for “[p]ermanent [r]esident”); see Tex. Tax Code §§ 156.001, .051–.053; Act of May 31, 1981, 67th Leg.”
Craig Zgabay & Tammy Zgabay v. NBRC Prop. Owners Ass'n (Tex. App. 2015). “6 TEX. TAX CODE § 156.001 .................”
City of Amarillo v. Ray Berney Enter., Inc., 764 S.W.2d 861 (Tex. App. 1989). “” Tex.Tax Code, § 156.001(1) (Vernon Supp.1989).”
Tex. Tax Code § 156.001(1): 1 case
City of Amarillo v. Ray Berney Enter., Inc., 764 S.W.2d 861 (Tex. App. 1989). “” Tex.Tax Code, § 156.001(1) (Vernon Supp.1989).”
Tex. Tax Code § 156.001(b): 3 cases
Jolie Chu v. Windermere Lakes Homeowners Ass'n, Inc., 652 S.W.3d 899 (Tex. App. 2022). “Thus, we find unpersuasive Chu’s contention that the Legislature’s imposition of a hotel occupancy tax on short-term rentals, see Tex. Tax Code § 156.001(b), or that the Legislature has generally regulated the area of residential tenancy without restricting short-term rentals,…”
Sunday Canyon Prop. Owners Ass'n, Inc. v. Kathy Brorman, Creekwood Real Est., LLC, Alyssa Heck, & David Wiggains (Tex. App. 2024). “TEX. TAX CODE ANN. § 156.001(b); Chu v. Windermere Lakes Homeowners Ass’n, 652 S.”
City of Dickinson, Texas & Sean Skipworth, in His Off. Capacity as Mayor of the City of Dickinson, Texas v. Crystal Cruise Investments, LLC D/B/A Nautical Navy & Harrison Yat, Individually & as Managing Member of Crystal Cruise Investments, LLC (2026). “” TEX. TAX CODE § 156.001(b). It defines “permanent resident” as “a person who has the right to use or possess .”
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