Legal Opinion
Bullock v. Ramada Texas, Inc.
Court of Appeals of Texas
Decided August 22, 1979No. 12998PublishedCited by 2 opinions
1Opinion of the Court
O’QUINN, Justice.
The controlling issue in this case is whether the Texas Hotel Occupancy Tax is applicable to rental of rooms or spaces situated in any building or buildings owned by a hotel, but not in a building in which the public may obtain sleeping accommodations.
Ramada Texas, Inc., brought this suit to recover hotel occupancy taxes paid under protest pursuant to Article 1.05(2), Title 122A, Taxation-General. Ramada alleged and contended at trial that the hotel occupancy tax levied under Article 23.02(a) is not applicable to rooms or space located in a building owned by the hotel which…
2Cases cited5 opinions
- Bullock v. Statistical Tabulating Corp.Texas Supreme Court · 1977
- Texas Unemployment Compensation Commission v. BassTexas Supreme Court · 1941
- Carpenter v. BassCourt of Appeals of Texas · 1940
- Statistical Tabulating Corp. v. BullockCourt of Appeals of Texas · 1976
- Merchants Fast Motor Lines, Inc. v. BullockCourt of Appeals of Texas · 1977
3Cited by2 opinions
- Bullock v. House of Lloyd, Inc.Court of Appeals of Texas · 1990
- Texas Conference Ass'n of Seventh-Day Adventists v. Leander Independent School DistrictCourt of Appeals of Texas · 1984