Tex. Codes » Tax Code · TITLE 3. LOCAL TAXATION · SUBTITLE D. LOCAL HOTEL OCCUPANCY TAXES · CHAPTER 351. MUNICIPAL HOTEL OCCUPANCY TAXES
Texas Codes

Tex. Tax Code § 351.002 (2026)

Tax Authorized

✓ current as of May 2026
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Sec. 351.002. TAX AUTHORIZED. (a) A municipality by ordinance may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping.

(b) The price of a room in a hotel does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession.

(c) The tax does not apply to a person who is a permanent resident under Section 156.101 of this code.

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 328, Sec. 5, eff. Aug. 26, 1991.

Notes of Decisions
Cited in 4 cases, 1989–2017 · leading case: City of San Antonio, Texas v. Hotels.Com, L.P., et, 876 F.3d 717 (5th Cir. 2017).
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City of San Antonio, Texas v. Hotels.Com, L.P., et, 876 F.3d 717 (5th Cir. 2017). “' Tex. Tax Code § 351.002(a). Pursuant to this enabling act, Texas municipalities enacted hotel occupancy tax ordinances.”
Travelocity.Com LP v. Wyoming Dep't of Revenue, 329 P.3d 131 (Wyo. 2014). “21, 2007) (citing Tex. Tax Code Ann. § 351.002 (a)); City of Gallup v.”
Travelocity.com LP, Priceline.com Inc., Hotels.com, LP, Hotwire, Inc., Expedia, Inc., Orbitz, LLC, & Trip Network, Inc. (d/b/a Cheaptickets.com) v. Wyoming Dep't of Revenue, 2014 WY 43 (Wyo. 2014). “21, 2007) (citing Tex. Tax Code Ann. § 351.002 (a)); City of Gallup v.”
City of Amarillo v. Ray Berney Enter., Inc., 764 S.W.2d 861 (Tex. App. 1989). “Tex.Tax Code, § 351.002(a) (Vernon Supp. 1989).”
— Tex. Tax Code § 351.002(a) — 2 cases
City of San Antonio, Texas v. Hotels.Com, L.P., et, 876 F.3d 717 (5th Cir. 2017). “' Tex. Tax Code § 351.002(a). Pursuant to this enabling act, Texas municipalities enacted hotel occupancy tax ordinances.”
City of Amarillo v. Ray Berney Enter., Inc., 764 S.W.2d 861 (Tex. App. 1989). “Tex.Tax Code, § 351.002(a) (Vernon Supp. 1989).”
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