Texas Tax Code
§ 351.1036 — ALLOCATION OF REVENUE FOR AIRPORTS BY CERTAIN MUNICIPALITIES IN BORDER COUNTIES
TX § 351.1036Title 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)This section applies only to a municipality that is the county seat of a county that borders:
(1)the United Mexican States;
(2)a county described by Section 352.002(a)(7); and
(3)a county described by Section 352.002(a)(14).
(b)Notwithstanding any other provision of this chapter, a municipality to which this section applies may use municipal hotel occupancy tax revenue to improve or expand an airport:
(1)owned by the county in which the municipality is located;
…
Legislative history
Added by Acts 2017, 85th Leg., R.S., Ch. 223 (S.B. 440), Sec. 1, eff. May 29, 2017.