Texas Tax Code

§ 351.10692 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES

TX § 351.10692Title 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 municipality with a population of less than 5,000 located in a county that:

(1)is adjacent to the county in which the State Capitol is located; and

(2)has a population of:

(A)not more than 25,000; or

(B)at least 200,000 but not more than 300,000.

(b)Notwithstanding any other provision of this chapter, a municipality to which this section applies may use revenue from the municipal hotel occupancy tax for the promotion and preservation of dark skies through construction and maintenance of infrastructure and the purchase and installation of hardware that reduces light pollution and sky glow.

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Legislative history

Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 233, eff. September 1, 2023.