{"data":{"id":"us-tx/tex.-tax-code-351.156","jurisdiction":"us-tx","citation":"Tex. Tax Code § 351.156","heading":"ENTITLEMENT TO CERTAIN TAX REVENUE.","body":"Subject to Sections 351.155(e) and 351.158, a municipality is entitled to receive the revenue derived from the following taxes generated, paid, and collected by a qualified hotel, and each restaurant, bar, and retail establishment located in or connected to the hotel or the related qualified convention center facility, that is located in the municipality:\n(1) the sales and use tax imposed under Chapter 151;\n(2) the hotel occupancy tax imposed under Chapter 156; and\n(3) if a political subdivision that is entitled to receive the revenue from the tax agrees in writing to the municipality receiving that revenue:\n(A) the sales and use tax imposed by the political subdivision under Chapter 322 or 323;\n(B) the hotel occupancy tax imposed by the political subdivision under Chapter 352; and\n(C) the mixed beverage tax issued under Section 183.051.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.351.htm#351.156","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"ec353c1b72dff66d3a0358a7cf2aab3d645d65f6830fc28e7c970ca9eaa7eaf4","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-351.155","next":"us-tx/tex.-tax-code-351.157"},"notice":"GroundRules: Original legal text. Not legal advice."}