Tex. Tax Code § 351.156 · Subchapter C. MUNICIPAL HOTEL AND CONVENTION CENTER PROJECTS
ENTITLEMENT TO CERTAIN TAX REVENUE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
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
(C) the mixed beverage tax issued under Section 183.051.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.
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 2f64234c5f6eedb2c43bb5db47fe55eec77108a6d99c1e1ba57996668081a8a0
- 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 ch. 151LIMITED SALES, EXCISE, AND USE TAXPrinted as Chapter 151
- Tex. Tax Code ch. 156HOTEL OCCUPANCY TAXPrinted as Chapter 156
- Tex. Tax Code § 183.051MIXED BEVERAGE TAX CLEARANCE FUND.Printed as Section 183.051
- Tex. Tax Code ch. 322SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIESPrinted as Chapter 322
- Tex. Tax Code § 351.155PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR OBLIGATIONS FOR QUALIFIED PROJECT.Printed as Sections 351.155(e) and 351.158
- Tex. Tax Code § 351.158PERIOD OF ENTITLEMENT.Printed as Sections 351.155(e) and 351.158
- Tex. Tax Code ch. 352COUNTY HOTEL OCCUPANCY TAXESPrinted as Chapter 352
Cited by 10 provisions
Provisions in this library whose text cites Tex. Tax Code § 351.156. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 351.1015CERTAIN QUALIFIED PROJECTS.Printed as Section 351.156 or 351.157
- Tex. Tax Code § 351.1063ALLOCATION OF REVENUE FOR ADVERTISING AND PROMOTION: CERTAIN MUNICIPALITIES WITH CERTAIN PROJECTS.Printed as Section 351.102(c), 351.156, or 351.157
- Tex. Tax Code § 351.1064ALLOCATION OF REVENUE FOR CERTAIN SPORTING EVENT EXPENSES: CERTAIN MUNICIPALITIES WITH QUALIFIED PROJECT.Printed as Section 351.156
- Tex. Tax Code § 351.155PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR OBLIGATIONS FOR QUALIFIED PROJECT.Printed as Section 351.156 | Section 351.156 or 351.157
- Tex. Tax Code § 351.157ADDITIONAL ENTITLEMENT FOR CERTAIN MUNICIPALITIES.Printed as Section 351.156
- Tex. Tax Code § 351.158PERIOD OF ENTITLEMENT.Printed as Sections 351.156 and 351.157
- Tex. Tax Code § 351.159DEPOSIT OF REVENUE.Printed as Sections 351.156 and 351.157
- Tex. Tax Code § 351.162RECAPTURE OF LOST STATE TAX REVENUE FROM CERTAIN MUNICIPALITIES.Printed as Section 351.156
- Tex. Tax Code § 351.1621RECAPTURE OF LOST STATE TAX REVENUE FROM CERTAIN MUNICIPALITIES.Printed as Section 351.156 or 351.157 | Sections 351.156 and 351.157
- Tex. Tax Code § 351.163REPORT ON QUALIFIED PROJECTS.Printed as Section 351.156
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.