Texas Tax Code

§ 351.1071 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES

TX § 351.1071Title 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:

(1)that has a population of not more than 5,500; and

(2)at least part of which is located less than one-eighth of one mile from a space center operated by an agency of the federal government.

(b)In this section, "authorized facility" means a civic center, marina, meeting room, hotel, parking facility, or visitor center, including signage related to the facility, that:

(1)is owned by the municipality or a nonprofit corporation acting on behalf of the municipality;

(2)is located not more than 1,000 feet from a hotel property in the municipality; and

…

Legislative history

Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 234, eff. September 1, 2023.