DEFINITIONS.
Tex. TAX Code § 156.001.
in effect(a) In this chapter, "hotel" means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. The term does not include:
(1) a hospital, sanitarium, or nursing home;
(2) a dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education as those terms are defined by Section 61.003 , Education Code, used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution; or
(3) an oilfield portable unit, as defined by Section 152.001 .
(b) For purposes of the imposition of a hotel occupancy tax under this chapter, Chapter 351 or 352 , or other law, "hotel" includes a short-term rental. In this subsection, "short-term rental" means the rental of all or part of a residential property to a person who is not a permanent resident under Section 156.101 .
Acts 2011, 82nd Leg., R.S., Ch. 566 (H.B. 3182 ), Sec. 3, eff. September 1, 2011.
SUBCHAPTER B. TAX