Tex. Tax Code § 351.1035 · Subchapter B. USE AND ALLOCATION OF REVENUE
ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) This section applies only to a municipality that is the largest municipality in a county described by Section 352.002(a)(14).
(b) At least 50 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) must be allocated for the purposes provided by Section 351.101(a)(3).
(c) Not more than 15 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) may be used for the purposes provided by Section 351.101(a)(4).
(d) Not more than 15 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) may be used for the purposes provided by Section 351.101(a)(5).
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 303, Sec. 2, eff. June 18, 2003.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.351.htm
- Text hash
- sha256 96b6dcf2ef021519b7a35ba6c4e72361c9e43dcea4c8052f77e4d1760e43f00c
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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