{"data":{"id":"us-tx/tex.-tax-code-351.005","jurisdiction":"us-tx","citation":"Tex. Tax Code § 351.005","heading":"REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM.","body":"(a) A municipality may permit a person who is required to collect and pay over to the municipality the tax authorized by this chapter to withhold not more than one percent of the amount of the tax collected and required to be reported as reimbursement to the person for the cost of collecting the tax.\n(b) If a municipality uses revenue derived from the tax authorized by this chapter to create, maintain, operate, or administer an electronic tax administration system as authorized by Section 351.1012, the municipality shall permit a person who is required to collect and pay over to the municipality the tax authorized by this chapter to withhold not more than one percent of the amount of the tax collected and required to be reported as reimbursement to the person for the cost of collecting the tax.\n(c) The municipality may provide that the reimbursement provided or required by this section be forfeited because of a failure to pay the tax or to file a report as required by the municipality.\nAdded by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.\nAmended by:\nActs 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 22(c), eff. September 1, 2015.\nActs 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 4, eff. June 15, 2017.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE D. LOCAL HOTEL OCCUPANCY TAXES","CHAPTER 351. MUNICIPAL HOTEL OCCUPANCY TAXES","SUBCHAPTER A. IMPOSITION AND COLLECTION OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.351.htm#351.005","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"99fa355b1f8d8bad4b005c0db843ccaf106a350b27e7b98c6e5bb406134e84d0","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-351.0042","next":"us-tx/tex.-tax-code-351.006"},"notice":"GroundRules: Original legal text. Not legal advice."}