Texas Tax Code
§ 351.1066 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
TX § 351.1066Title 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:
(1)a municipality with a population of at least 3,500 but less than 5,500 that is the county seat of a county with a population of less than 50,000 that borders a county with a population of more than 1.6 million;
(2)a municipality with a population of at least 2,800 but less than 3,500 that is the county seat of a county with a population of less than 22,000 that is bordered by the Trinity River and includes a state park and a portion of a wildlife management area;
(3)a municipality with a population of at least 8,000 that is located in a county that borders the Pecos River and that has a population of not more than 15,000;
(4)a municipality with a population of not more than 15,000 that is located in a county through which the Frio River flows and an interstate highway crosses, and that has a population of at least 15,000;
(5)a municipality with a population of not less than 7,500 that is located in a county with a population of not less than 40,000 but less than 250,000 that is adjacent to a county with a population of less than 750;
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Legislative history
Acts 2015, 84th Leg., R.S., Ch. 666 (H.B. 3772), Sec. 2, eff. June 17, 2015. Acts 2019, 86th Leg., R.S., Ch. 58 (S.B. 320), Sec. 1, eff. May 20, 2019. Acts 2019, 86th Leg., R.S., Ch. 999 (H.B. 2199), Sec. 1, eff. September 1, 2019. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 232, eff. September 1, 2023.