Texas Tax Code

§ 351.108 — RECORDS

TX § 351.108Title 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)A municipality shall maintain a record that accurately identifies the receipt and expenditure of all revenue derived from the tax imposed under this chapter.

(b)A municipality or entity that spends revenue derived from the tax imposed under this chapter shall, before making an expenditure, specify in a list each scheduled activity, program, or event that:

(1)is directly funded by the tax or has its administrative costs funded in whole or in part by the tax; and

(2)is directly enhancing and promoting tourism and the convention and hotel industry.

(c)If a municipality delegates to another entity the management or supervision of an activity or event funded by the tax imposed under this chapter, each entity that is ultimately funded by the tax shall, before making an expenditure, specify in a list each scheduled activity, program, or event that:

(1)is directly funded by the tax or has its administrative costs funded in whole or in part by the tax; and

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Legislative history

Added by Acts 1999, 76th Leg., ch. 495, Sec. 2, eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 1467, Sec. 2.73, eff. Oct. 1, 1999. Renumbered from Sec. 351.107 and amended by Acts 2001, 77th Leg., ch. 636, Sec. 1, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1420, Sec. 21.001(101), eff. Sept. 1, 2001.