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

Tex. Tax Code § 351.158: PERIOD OF ENTITLEMENT.

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 C. MUNICIPAL HOTEL AND CONVENTION CENTER PROJECTS

A municipality is entitled to receive revenue as provided by Sections 351.156 and 351.157 until the 10th anniversary of the date the qualified hotel to which the entitlement relates is open for initial occupancy.

Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.

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

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