Tex. Tax Code § 351.1076 · Subchapter B. USE AND ALLOCATION OF REVENUE
ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A municipality that spends municipal hotel occupancy tax revenue for the enhancement and upgrading of existing sports facilities or fields as authorized by Section 351.101(a)(7) or (n), Section 351.1069, Section 351.10691, or Section 351.10711:
(1) shall determine the amount of municipal hotel occupancy tax revenue generated for the municipality by hotel activity attributable to the sports events and tournaments held on the enhanced or upgraded facilities or fields for five years after the date the enhancements and upgrades are completed; and
(2) may not spend hotel occupancy tax revenue for the enhancement and upgrading of the facilities or fields in a total amount that exceeds the amount of area hotel revenue attributable to the enhancements and upgrades.
(b) The municipality shall reimburse from the municipality's general fund any expenditure in excess of the amount of area hotel revenue attributable to the enhancements and upgrades to the municipality's hotel occupancy tax revenue fund.
Notes and commentary — not statutory text
History
Added by Acts 2005, 79th Leg., Ch. 1247 (H.B. 1734), Sec. 2, eff. June 18, 2005.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 453 (S.B. 942), Sec. 2, eff. June 9, 2017.
Acts 2017, 85th Leg., R.S., Ch. 650 (S.B. 2056), Sec. 2, eff. June 12, 2017.
Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 10, eff. June 15, 2017.
Acts 2021, 87th Leg., R.S., Ch. 816 (H.B. 2209), Sec. 2, eff. June 16, 2021.
Acts 2023, 88th Leg., R.S., Ch. 64 (S.B. 1837), Sec. 2, eff. September 1, 2023.
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 16de7f4bdc093cb127c99d08572c8a5fb2ad8784e2dc1b526e8ae300c3e60232
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 351.101USE OF TAX REVENUE.Printed as Section 351.101(a)(7)
- Tex. Tax Code § 351.1069ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.Printed as Section 351.1069
- Tex. Tax Code § 351.10691ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.Printed as Section 351.10691
- Tex. Tax Code § 351.10711ALLOCATION OF REVENUE FOR MAINTENANCE, ENHANCEMENT, AND UPGRADE OF SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES.Printed as Section 351.10711
Cited by 5 provisions
Provisions in this library whose text cites Tex. Tax Code § 351.1076. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 351.101USE OF TAX REVENUE.Printed as Section 351.1076
- Tex. Tax Code § 351.1069ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.Printed as Section 351.1076
- Tex. Tax Code § 351.10691ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.Printed as Section 351.1076
- Tex. Tax Code § 351.10711ALLOCATION OF REVENUE FOR MAINTENANCE, ENHANCEMENT, AND UPGRADE OF SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES.Printed as Section 351.1076
- Tex. Tax Code § 351.1079ALLOCATION OF REVENUE FOR SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES.Printed as Section 351.1076
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.