Texas Tax Code
§ 351.101 — USE OF TAX REVENUE
TX § 351.101Title 3. LOCAL TAXATION · Part D. LOCAL HOTEL OCCUPANCY TAXES · Ch. 351. MUNICIPAL HOTEL OCCUPANCY TAXES · Art. B. USE AND ALLOCATION OF REVENUE
Statute text
View on source(a)Revenue from the municipal hotel occupancy tax may be used only to promote tourism and the convention and hotel industry, and that use is limited to the following:
(1)the acquisition of sites for and the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of convention center facilities or visitor information centers, or both;
(2)the furnishing of facilities, personnel, and materials for the registration of convention delegates or registrants;
(3)advertising and conducting solicitations and promotional programs to attract tourists and convention delegates or registrants to the municipality or its vicinity;
(4)the encouragement, promotion, improvement, and application of the arts, including instrumental and vocal music, dance, drama, folk art, creative writing, architecture, design and allied fields, painting, sculpture, photography, graphic and craft arts, motion pictures, radio, television, tape and sound recording, and other arts related to the presentation, performance, execution, and exhibition of these major art forms;
(5)historical restoration and preservation projects or activities or advertising and conducting solicitations and promotional programs to encourage tourists and convention delegates to visit preserved historic sites or museums:
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Legislative history
Acts 2019, 86th Leg., R.S., Ch. 467 (H.B. 4170), Sec. 14.003, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 998 (H.B. 1634), Sec. 1, eff. June 14, 2019. Acts 2021, 87th Leg., R.S., Ch. 469 (H.B. 4103), Sec. 1, eff. June 14, 2021. Acts 2021, 87th Leg., R.S., Ch. 776 (H.B. 3682), Sec. 1, eff. June 16, 2021. Acts 2021, 87th Leg., R.S., Ch. 915 (H.B. 3607), Sec. 21.001(67), eff. September 1, 2021. Acts 2023, 88th Leg., R.S., Ch. 295 (H.B. 2353), Sec. 1, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 3, eff. June 2, 2023. Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 3, eff. June 12, 2023. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 228, eff. September 1, 2023.