Texas Statutes
Subchapter B. Use and Allocation of Revenue
Section 351.1035. Allocation of Revenue: Certain Municipalities in Border Counties

Sec. 351.1035. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES. (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).
Added by Acts 2003, 78th Leg., ch. 303, Sec. 2, eff. June 18, 2003.

For expiration of this section, see Subsection (f).

Structure Texas Statutes

Texas Statutes

Tax Code

Title 3 - Local Taxation

Subtitle D - Local Hotel Occupancy Taxes

Chapter 351 - Municipal Hotel Occupancy Taxes

Subchapter B. Use and Allocation of Revenue

Section 351.101. Use of Tax Revenue

Section 351.1012. Electronic Tax Administration System

Section 351.1015. Certain Qualified Projects

Section 351.102. Pledge for Bonds

Section 351.1021. Pledge or Commitment of Certain Tax Revenue for Certain Projects

Section 351.1022. Pledge or Commitment of Certain Tax Revenue by Certain Municipalities With Sports Stadiums

Section 351.103. Allocation of Revenue: General Rule

Section 351.1035. Allocation of Revenue: Certain Municipalities in Border Counties

Section 351.1036. Allocation of Revenue for Airports by Certain Municipalities in Border Counties

Section 351.104. Allocation of Revenue: Certain Municipalities Bordering Bays

Section 351.105. Allocation of Revenue: Eligible Coastal Municipalities

Section 351.1054. Allocation of Revenue: Eligible Barrier Island Coastal Municipality

Section 351.1055. Allocation of Revenue: Certain Municipalities

Section 351.106. Allocation of Revenue: Populous Municipalities With Council-Manager Government

Section 351.1063. Allocation of Revenue for Advertising and Promotion: Certain Municipalities With Certain Projects

Section 351.1064. Allocation of Revenue for Certain Sporting Event Expenses: Certain Municipalities With Qualified Project

Section 351.1065. Allocation of Revenue: Eligible Central Municipality

Section 351.1066. Allocation of Revenue: Certain Municipalities

Section 351.1067. Allocation of Revenue; Certain Municipalities

Section 351.1068. Allocation of Revenue for Sports Facilities by Certain Municipalities

Section 351.1069. Allocation of Revenue: Certain Municipalities

Section 351.10692. Allocation of Revenue: Certain Municipalities

Section 351.107. Allocation of Revenue; Certain Large Coastal Municipalities

Section 351.1071. Allocation of Revenue: Certain Municipalities

Section 351.10711. Allocation of Revenue for Maintenance, Enhancement, and Upgrade of Sports Facilities and Fields by Certain Municipalities

Section 351.10712. Allocation of Revenue for Construction and Maintenance of Sports-Related Facilities by Certain Municipalities

Section 351.1075. Allocation of Revenue for the Arts by Certain Municipalities

Section 351.1076. Allocation of Revenue: Certain Municipalities

Section 351.1077. Allocation of Revenue for the Arts for Certain Municipalities

Section 351.1078. Allocation of Revenue: Certain Municipalities

Section 351.1079. Allocation of Revenue for Sports Facilities and Fields by Certain Municipalities

Section 351.108. Records

Section 351.110. Allocation of Revenue for Certain Transportation Systems