(a) For the purposes of this subchapter:(1) a reference in Chapter 352, Tax Code, to a county is a reference to the district; and(2) a reference in Chapter 352, Tax Code, to the commissioners court is a reference to the board.(b) Except as inconsistent with this subchapter, Subchapter A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax, subject to the limitations prescribed by Sections 352.002(b) and (c), Tax Code. Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.
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