Texas Tax Code

§ 351.156 — ENTITLEMENT TO CERTAIN TAX REVENUE

TX § 351.156Title 3. LOCAL TAXATION · Part D. LOCAL HOTEL OCCUPANCY TAXES · Ch. 351. MUNICIPAL HOTEL OCCUPANCY TAXES · Art. C. MUNICIPAL HOTEL AND CONVENTION CENTER PROJECTS

Statute text

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Subject to Sections 351.155(e) and 351.158, a municipality is entitled to receive the revenue derived from the following taxes generated, paid, and collected by a qualified hotel, and each restaurant, bar, and retail establishment located in or connected to the hotel or the related qualified convention center facility, that is located in the municipality:

(1)the sales and use tax imposed under Chapter 151;

(2)the hotel occupancy tax imposed under Chapter 156; and

(3)if a political subdivision that is entitled to receive the revenue from the tax agrees in writing to the municipality receiving that revenue:

(A)the sales and use tax imposed by the political subdivision under Chapter 322 or 323;

(B)the hotel occupancy tax imposed by the political subdivision under Chapter 352; and

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Legislative history

Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.