Sec. 351.104. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES BORDERING BAYS. (a) This section applies only to a home-rule municipality that borders a bay, that has a population of less than 80,000, and that is not an eligible coastal municipality.
(b) In this section:
(1) "Adjacent public land" means land that:
(A) is owned by this state or a local governmental entity; and
(B) is located adjacent to a bay that is bordered by a municipality to which this section applies.
(2) "Clean and maintain" means the collection and removal of litter and debris and the supervision and elimination of sanitary and safety conditions that would pose a threat to personal health or safety if not removed or otherwise corrected.
(c) Notwithstanding any other provision of this chapter and subject to Subsections (d) and (e), a municipality to which this section applies may use not more than 10 percent of the revenue derived from the tax imposed under this chapter:
(1) for a purpose described by Section 351.105(a)(1) or (2);
(2) to clean and maintain adjacent public land; or
(3) to mitigate coastal erosion on adjacent public land.
(d) A municipality to which this section applies may not reduce the amount of revenue that it uses for a purpose described by Section 351.101(a)(3) to an amount that is less than the average amount of revenue used by the municipality for that purpose during the 36-month period that precedes the municipality's use of revenue under Subsection (c).
(e) A municipality that uses revenue from the tax imposed under this chapter for a purpose provided by this section must spend the same amount of revenue for the same purpose from a source other than that tax.
Acts 2003, 78th Leg., ch. 699, Sec. 1, eff. Sept. 1, 2003.
Structure Texas Statutes
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 351.103. 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 351.1065. 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 351.1075. 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 351.110. Allocation of Revenue for Certain Transportation Systems