(a) Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax.(b) For purposes of this subchapter, a reference:(1) in Subchapter B, Chapter 351, Tax Code, to a municipality is a reference to the district and a reference to the municipality's officers or governing body is a reference to the board; and(2) in Subchapter A or B, Chapter 352, Tax Code, to a county is a reference to the district and a reference to the county's officers or governing body is a reference to the board. Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.040, eff. September 1, 2009.
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