Texas Tax Code

§ 351.1075 — ALLOCATION OF REVENUE FOR THE ARTS BY CERTAIN MUNICIPALITIES

TX § 351.1075Title 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:

(1)a portion of which is designated as a cultural arts district; and

(2)that is the county seat of a county:

(A)described by Section 352.002(a)(6);

(B)with a population of less than 50,000; and

(C)that includes a state park and a national wildlife refuge.

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Legislative history

Added by Acts 2017, 85th Leg., R.S., Ch. 321 (H.B. 1494), Sec. 1, eff. June 1, 2017.