(a) In this section, 'hotel' has the meaning assigned by Section 156.001, Tax Code.(b) For purposes of this section, a reference in Subchapter A, Chapter 352, Tax Code, to a county is a reference to the district and a reference in Subchapter A, Chapter 352, Tax Code, to the county's officers or governing body is a reference to the board.(c) Except as inconsistent with this section, Subchapter A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this section, including the collection of the tax, subject to the limitations prescribed by Sections 352.002(b) and (c), Tax Code.(d) The district may impose a hotel occupancy tax for any district purpose, including to:(1) maintain and operate the district;(2) construct or acquire improvements; and(3) provide a service.(e) The district may examine and receive information related to the imposition of hotel occupancy taxes to the same extent as if the district were a county. Added by Acts 2009, 81st Leg., R.S., Ch. 245 (S.B. 2470), Sec. 1, eff. September 1, 2009.