Texas Tax Code

§ 351.104 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES BORDERING BAYS

TX § 351.104Title 3. LOCAL TAXATION · Part D. LOCAL HOTEL OCCUPANCY TAXES · Ch. 351. MUNICIPAL HOTEL OCCUPANCY TAXES · Art. B. USE AND ALLOCATION OF REVENUE

Statute text

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(a)This section applies only to a home-rule municipality that borders a bay, that has a population of less than 85,000, and that is not an eligible coastal municipality.

(b)In this section:

(1)"Adjacent public land" means land that:

(A)is owned by this state or a local governmental entity; and

(B)is located adjacent to a bay that is bordered by a municipality to which this section applies.

(2)"Clean and maintain" means the collection and removal of litter and debris and the supervision and elimination of sanitary and safety conditions that would pose a threat to personal health or safety if not removed or otherwise corrected.

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Legislative history

Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 231, eff. September 1, 2023.