{"data":{"id":"us-tx/tex.-tax-code-351.1035","jurisdiction":"us-tx","citation":"Tex. Tax Code § 351.1035","heading":"ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES.","body":"(a) This section applies only to a municipality that is the largest municipality in a county described by Section 352.002(a)(14).\n(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).\n(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).\n(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).\nAdded by Acts 2003, 78th Leg., ch. 303, Sec. 2, eff. June 18, 2003.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.351.htm#351.1035","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"0e1dbabf04fc093a8b671afaac34b801308c6c21e5990fe4ad8718a8e4364b41","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-351.103","next":"us-tx/tex.-tax-code-351.1036"},"notice":"GroundRules: Original legal text. Not legal advice."}