Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 351.1035: ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES.

Where this section sits in the code

TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE D. LOCAL HOTEL OCCUPANCY TAXES
CHAPTER 351. MUNICIPAL HOTEL OCCUPANCY TAXES
SUBCHAPTER B. USE AND ALLOCATION OF REVENUE

(a) This section applies only to a municipality that is the largest municipality in a county described by Section 352.002(a)(14).

(b) At least 50 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) must be allocated for the purposes provided by Section 351.101(a)(3).

(c) Not more than 15 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) may be used for the purposes provided by Section 351.101(a)(4).

(d) Not more than 15 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) may be used for the purposes provided by Section 351.101(a)(5).

Added by Acts 2003, 78th Leg., ch. 303, Sec. 2, eff. June 18, 2003.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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