Accounting State tax in Texas- Hotel Occupancy tax

Discuss and analyze a recent court decision from the Texas Supreme Court on the attached case pertaining to State tax in Texas -Hotel Occupancy tax.

In a case referenced in Petitioner’s briefs as awaiting
decision, the Third Court of Appeals at Austin has now reaffirmed
its 2015 decision in Zgabay v. NBRC Property Owners Association,
No. 03-14-00660-CV, 2015 WL 5097116 (Tex. App.—Austin 2015,
pet. denied) (mem. op.). See Boatner v. Reitz, No. 03-16-00817-CV
(Tex. App. – Austin Aug. 22, 2017).1
The Third Court rejected the Fourth Court at San Antonio’s
decision in this case while approving of the reasoning of the recent
Second Court Garrett decision. See Garrett v. Sympson, 02-16-
00437-CV, 2017 WL 2471098 (Tex. App.—Fort Worth June 8, 2017,
no pet. h.). The new Boatner decision also finds no legally
significant distinctions between the “residential purposes”
wordings in the various cases

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