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 § 351.0025 (2026)

Extraterritorial Jurisdiction

✓ laws through the 89th Legislature (2025)
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Sec. 351.0025. EXTRATERRITORIAL JURISDICTION. (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.

Added by Acts 1991, 72nd Leg., ch. 328, Sec. 3, eff. Aug. 26, 1991. Amended by Acts 1993, 73rd Leg., ch. 680, Sec. 2, eff. Sept. 1, 1993.

Notes of Decisions
Cited in 1 case, 2000–2000 · leading case: Atkinson Trading Co. v. Shirley, 210 F.3d 1247 (10th Cir. 2000).
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Atkinson Trading Co. v. Shirley, 210 F.3d 1247 (10th Cir. 2000). “18(A)(1) (West 1999) (authorizing parishes to impose a one percent occupancy tax); Tex. Tax Code Ann. § 351.0025 (b) (authorizing an occupancy tax up to fifteen percent of price paid for room) (West 1999); Vt.”
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