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Texas hotel-lodging counsel outlines limits on use of local hotel occupancy taxes for Odessa projects
Summary
A Texas hotel-industry attorney told Odessa council on Feb. 25 that local hotel-occupancy taxes must both promote tourism and fall into a statutory category, and he outlined permissible uses and methods for documenting visitor room nights and short-term rentals.
Justin Braggle, general counsel and legislative director for the Texas Hotel and Lodging Association, briefed the Odessa City Council and staff on state rules governing local hotel occupancy taxes (HOT) and answered council questions about allowable uses and how to document room-night impacts.
Braggle summarized the two-part legal test under Texas Tax Code Chapter 351: every expenditure of local hotel tax revenue must (1) directly promote and enhance tourism and the hotel and convention industry and (2) fall into one of the statutorily enumerated categories (convention centers/visitor centers; registering…
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