Tex. Tax Code § 351.1621 · Subchapter C. MUNICIPAL HOTEL AND CONVENTION CENTER PROJECTS
RECAPTURE OF LOST STATE TAX REVENUE FROM CERTAIN MUNICIPALITIES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) This section applies only to a municipality described by Section 351.152(5).
(b) On the 20th anniversary of the date a hotel designated as a qualified hotel by a municipality to which this section applies is open for initial occupancy, the comptroller shall determine:
(1) the total amount of state tax revenue received under Sections 351.156 and 351.157 by the municipality from the qualified project of which the qualified hotel was a part during the period for which the municipality was entitled to receive that revenue; and
(2) the total amount of state tax revenue described by Sections 351.156 and 351.157 received by the state during the period beginning on the 10th anniversary of the date the qualified hotel opened for initial occupancy and ending on the 20th anniversary of that date from the same sources from which the municipality received revenue under Section 351.156 or 351.157.
(c) If the amount determined under Subsection (b)(1) exceeds the amount determined under Subsection (b)(2), the comptroller shall promptly provide written notice to the municipality stating that the municipality must remit to the comptroller the difference between those two amounts in the manner provided by this subsection. The municipality shall, using money lawfully available to the municipality for the purpose, remit monthly payments to the comptroller in an amount equal to the total amount of municipal hotel occupancy tax revenue received by the municipality from the qualified hotel in the preceding month until the amount remitted to the comptroller equals the total amount due as stated in the notice. The first payment required under this subsection must be made not later than the 30th day after the date the municipality receives the notice from the comptroller. Subsequent payments are due on the 20th day of each month until the total amount stated in the notice is paid. The comptroller shall prescribe the procedure a municipality must use to remit a payment required by this subsection to the comptroller.
(d) The comptroller shall deposit revenue received under this section in the manner prescribed by Section 156.251.
Notes and commentary — not statutory text
History
Added by Acts 2023, 88th Leg., R.S., Ch. 1030 (S.B. 627), Sec. 3, eff. June 18, 2023.
Redesignated from Tax Code, Section 351.161 by Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620), Sec. 22.001(37), eff. September 1, 2025.
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 7cb0545ff276715650f5cbaf3b63cc1250661eff645377307ea47bdcc92756e6
- 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 § 156.251REVENUE DEPOSITED IN GENERAL REVENUE FUND.Printed as Section 156.251
- Tex. Tax Code § 351.152APPLICABILITY.Printed as Section 351.152(5)
- Tex. Tax Code § 351.156ENTITLEMENT TO CERTAIN TAX REVENUE.Printed as Section 351.156 or 351.157 | Sections 351.156 and 351.157
- Tex. Tax Code § 351.157ADDITIONAL ENTITLEMENT FOR CERTAIN MUNICIPALITIES.Printed as Section 351.156 or 351.157 | Sections 351.156 and 351.157
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.