Sec. 351.1067. ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality that has a population of at least 190,000, no part of which is located in a county with a population of at least 150,000.
(b) Notwithstanding any other provision of this chapter, a municipality to which this section applies may use revenue from the municipal hotel occupancy tax to conduct an audit of a person in the municipality required to collect the tax authorized by this chapter, provided that the municipality use the revenue to audit not more than one-third of the total number of those persons in any fiscal year.
Added by Acts 2013, 83rd Leg., R.S., Ch. 939 (H.B. 1662), Sec. 1, eff. June 14, 2013.
Added by Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724), Sec. 3, eff. September 1, 2013.
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