Texas Statutes
Title 3 - Local Taxation
Subtitle D - Local Hotel Occupancy Taxes

Section 351.005. Reimbursement for Expenses of Tax Collection and Use of Electronic Tax Administration System - Sec. 351.005. REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE...

Section 351.006. Exemption - Sec. 351.006. EXEMPTION. (a) A United States governmental entity described...

Section 351.007. Preexisting Contracts - Sec. 351.007. PREEXISTING CONTRACTS. (a) If a municipality increases the...

Section 351.008. Concurrent State Tax Delinquency - Sec. 351.008. CONCURRENT STATE TAX DELINQUENCY. (a) If, as a...

Section 351.009. Annual Report to Comptroller - Sec. 351.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later than...

Subchapter B. Use and Allocation of Revenue

Section 351.101. Use of Tax Revenue - Sec. 351.101. USE OF TAX REVENUE. (a) Revenue from the...

Section 351.1012. Electronic Tax Administration System - Sec. 351.1012. ELECTRONIC TAX ADMINISTRATION SYSTEM. (a) Notwithstanding any other...

Section 351.1015. Certain Qualified Projects - Sec. 351.1015. CERTAIN QUALIFIED PROJECTS. (a) In this section: (1)...

Section 351.102. Pledge for Bonds - Sec. 351.102. PLEDGE FOR BONDS. (a) Subject to the limitations...

Section 351.1021. Pledge or Commitment of Certain Tax Revenue for Certain Projects - Sec. 351.1021. PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR...

Section 351.1022. Pledge or Commitment of Certain Tax Revenue by Certain Municipalities With Sports Stadiums - Sec. 351.1022. PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE BY...

Section 351.103. Allocation of Revenue: General Rule - Sec. 351.103. ALLOCATION OF REVENUE: GENERAL RULE. (a) At least...

Section 351.1035. Allocation of Revenue: Certain Municipalities in Border Counties - Sec. 351.1035. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES....

Section 351.1036. Allocation of Revenue for Airports by Certain Municipalities in Border Counties - Sec. 351.1036. ALLOCATION OF REVENUE FOR AIRPORTS BY CERTAIN MUNICIPALITIES...

Section 351.104. Allocation of Revenue: Certain Municipalities Bordering Bays - Sec. 351.104. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES BORDERING BAYS. (a)...

Section 351.105. Allocation of Revenue: Eligible Coastal Municipalities - Sec. 351.105. ALLOCATION OF REVENUE: ELIGIBLE COASTAL MUNICIPALITIES. (a) An...

Section 351.1054. Allocation of Revenue: Eligible Barrier Island Coastal Municipality - Sec. 351.1054. ALLOCATION OF REVENUE: ELIGIBLE BARRIER ISLAND COASTAL MUNICIPALITY....

Section 351.1055. Allocation of Revenue: Certain Municipalities - Sec. 351.1055. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) In this...

Section 351.106. Allocation of Revenue: Populous Municipalities With Council-Manager Government - Sec. 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 - Sec. 351.1063. ALLOCATION OF REVENUE FOR ADVERTISING AND PROMOTION: CERTAIN...

Section 351.1064. Allocation of Revenue for Certain Sporting Event Expenses: Certain Municipalities With Qualified Project - Sec. 351.1064. ALLOCATION OF REVENUE FOR CERTAIN SPORTING EVENT EXPENSES:...

Section 351.1065. Allocation of Revenue: Eligible Central Municipality - Sec. 351.1065. ALLOCATION OF REVENUE: ELIGIBLE CENTRAL MUNICIPALITY. (a) An...

Section 351.1066. Allocation of Revenue: Certain Municipalities - Sec. 351.1066. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section...

Section 351.1067. Allocation of Revenue; Certain Municipalities - Sec. 351.1067. ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES. (a) This section...

Section 351.1068. Allocation of Revenue for Sports Facilities by Certain Municipalities - Sec. 351.1068. ALLOCATION OF REVENUE FOR SPORTS FACILITIES BY CERTAIN...

Section 351.1069. Allocation of Revenue: Certain Municipalities - Sec. 351.1069. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. In addition to...

Section 351.10692. Allocation of Revenue: Certain Municipalities - Sec. 351.10692. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section...

Section 351.107. Allocation of Revenue; Certain Large Coastal Municipalities - Sec. 351.107. ALLOCATION OF REVENUE; CERTAIN LARGE COASTAL MUNICIPALITIES. (a)...

Section 351.1071. Allocation of Revenue: Certain Municipalities - Sec. 351.1071. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section...

Section 351.10711. Allocation of Revenue for Maintenance, Enhancement, and Upgrade of Sports Facilities and Fields by Certain Municipalities - Sec. 351.10711. ALLOCATION OF REVENUE FOR MAINTENANCE, ENHANCEMENT, AND UPGRADE...

Section 351.10712. Allocation of Revenue for Construction and Maintenance of Sports-Related Facilities by Certain Municipalities - Sec. 351.10712. ALLOCATION OF REVENUE FOR CONSTRUCTION AND MAINTENANCE OF...

Section 351.1075. Allocation of Revenue for the Arts by Certain Municipalities - Sec. 351.1075. ALLOCATION OF REVENUE FOR THE ARTS BY CERTAIN...

Section 351.1076. Allocation of Revenue: Certain Municipalities - Sec. 351.1076. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) A municipality...

Section 351.1077. Allocation of Revenue for the Arts for Certain Municipalities - Sec. 351.1077. ALLOCATION OF REVENUE FOR THE ARTS FOR CERTAIN...

Section 351.1078. Allocation of Revenue: Certain Municipalities - Sec. 351.1078. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) A municipality...

Section 351.1079. Allocation of Revenue for Sports Facilities and Fields by Certain Municipalities - Sec. 351.1079. ALLOCATION OF REVENUE FOR SPORTS FACILITIES AND FIELDS...

Section 351.108. Records - Sec. 351.108. RECORDS. (a) A municipality shall maintain a record...

Section 351.110. Allocation of Revenue for Certain Transportation Systems - Sec. 351.110. ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION SYSTEMS. (a)...

Subchapter C. Municipal Hotel and Convention Center Projects

Section 351.151. Definitions - Sec. 351.151. DEFINITIONS. In this subchapter: (1) "Infrastructure" includes: (A)...

Section 351.152. Applicability - Sec. 351.152. APPLICABILITY. This subchapter applies only to: (1) a...

Section 351.153. Exception to Ownership Requirement - Sec. 351.153. EXCEPTION TO OWNERSHIP REQUIREMENT. (a) This section applies...

Section 351.154. Nonprofit Corporation as Municipal Agent - Sec. 351.154. NONPROFIT CORPORATION AS MUNICIPAL AGENT. A municipality may...

Section 351.155. Pledge or Commitment of Certain Tax Revenue for Obligations for Qualified Project - Sec. 351.155. PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR...

Section 351.156. Entitlement to Certain Tax Revenue - Sec. 351.156. ENTITLEMENT TO CERTAIN TAX REVENUE. Subject to Sections...

Section 351.157. Additional Entitlement for Certain Municipalities - Sec. 351.157. ADDITIONAL ENTITLEMENT FOR CERTAIN MUNICIPALITIES. (a) In this...

Section 351.158. Period of Entitlement - Sec. 351.158. PERIOD OF ENTITLEMENT. A municipality is entitled to...

Section 351.159. Deposit of Revenue - Sec. 351.159. DEPOSIT OF REVENUE. Notwithstanding any other law, the...

Section 351.160. Quarterly Payments - Sec. 351.160. QUARTERLY PAYMENTS. The comptroller shall pay to each...

Chapter 352 - County Hotel Occupancy Taxes

Subchapter A. Imposition and Collection of Tax

Section 352.001. Definitions - Sec. 352.001. DEFINITIONS. In this chapter: (1) "Hotel" has the...

Section 352.002. Tax Authorized - Sec. 352.002. TAX AUTHORIZED. (a) The commissioners courts of the...

Section 352.003. Tax Rates - Sec. 352.003. TAX RATES. (a) Except as provided by this...

Section 352.0031. Preexisting Contracts - Sec. 352.0031. PREEXISTING CONTRACTS. (a) If a county increases the...

Section 352.004. Tax Collection; Penalty - Sec. 352.004. TAX COLLECTION; PENALTY. (a) The owner or operator...

Section 352.0041. Collection Procedures on Purchase of Hotel - Sec. 352.0041. COLLECTION PROCEDURES ON PURCHASE OF HOTEL. (a) If...

Section 352.005. Reimbursement for Tax Collection Expenses - Sec. 352.005. REIMBURSEMENT FOR TAX COLLECTION EXPENSES. A county may...

Section 352.006. Audit; Access to Books and Records - Sec. 352.006. AUDIT; ACCESS TO BOOKS AND RECORDS. (a) The...

Section 352.007. Exemption - Sec. 352.007. EXEMPTION. (a) A United States governmental entity described...

Section 352.008. Concurrent State Tax Delinquency - Sec. 352.008. CONCURRENT STATE TAX DELINQUENCY. (a) If, as a...

Section 352.009. Annual Report to Comptroller - Sec. 352.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later than...

Subchapter B. Use and Allocation of Revenue

Section 352.101. Use of Revenue in Populous Counties - Sec. 352.101. USE OF REVENUE IN POPULOUS COUNTIES. (a) The...

Section 352.1015. Use of Revenue: General Provisions - Sec. 352.1015. USE OF REVENUE: GENERAL PROVISIONS. (a) The commissioners...

Section 352.102. Use of Revenue: Counties Bordering Mexico - Sec. 352.102. USE OF REVENUE: COUNTIES BORDERING MEXICO. (a) Except...

Section 352.103. Use of Revenue: Counties With No Municipality - Sec. 352.103. USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY. (a)...

Section 352.1031. General Limitations on Use of Revenue - Sec. 352.1031. GENERAL LIMITATIONS ON USE OF REVENUE. (a) Except...

Section 352.1032. Use of Revenue: Counties Bordering Edwards Aquifer Authority - Sec. 352.1032. USE OF REVENUE: COUNTIES BORDERING EDWARDS AQUIFER AUTHORITY....

Section 352.1033. Use of Revenue; Counties Bordering the Gulf of Mexico - Sec. 352.1033. USE OF REVENUE; COUNTIES BORDERING THE GULF OF...

Section 352.1035. Certain Counties Bordering Whitney Lake - Sec. 352.1035. CERTAIN COUNTIES BORDERING WHITNEY LAKE. The revenue from...

Section 352.1036. Use of Revenue: Counties Bordering Lake J - Sec. 352.1036. USE OF REVENUE: COUNTIES BORDERING LAKE J. B....

Section 352.1037. Use of Revenue: Certain Counties Bordering Neches and Trinity Rivers - Sec. 352.1037. USE OF REVENUE: CERTAIN COUNTIES BORDERING NECHES AND...

Section 352.1038. Use of Revenue: Certain Counties Containing Universities - Sec. 352.1038. USE OF REVENUE: CERTAIN COUNTIES CONTAINING UNIVERSITIES. The...

Section 352.1039. Use of Revenue: Certain Counties Through Which Aransas River Flows - Sec. 352.1039. USE OF REVENUE: CERTAIN COUNTIES THROUGH WHICH ARANSAS...

Section 352.104. Pledge for Bonds - Sec. 352.104. PLEDGE FOR BONDS. A county may pledge the...

Section 352.105. Allocation of Revenue: Counties of More Than 3 - Sec. 352.105. ALLOCATION OF REVENUE: COUNTIES OF MORE THAN 3.3...

Section 352.106. Use of Revenue; Certain Counties Bordering Mexico - Sec. 352.106. USE OF REVENUE; CERTAIN COUNTIES BORDERING MEXICO. The...

Section 352.107. Hotel Tax Authorized for County Development Districts - Sec. 352.107. HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT DISTRICTS. Notwithstanding...

Section 352.108. Use of Revenue; Certain Counties That Border Mexico and Contain a National Recreation Area - Sec. 352.108. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO...

Section 352.109. Records - Sec. 352.109. RECORDS. (a) A county shall maintain a record...

Section 352.110. Use of Revenue; Certain Counties Located Wholly in Edwards Aquifer Authority - Sec. 352.110. USE OF REVENUE; CERTAIN COUNTIES LOCATED WHOLLY IN...

Section 352.111. Use of Revenue; Counties Bordering Portion of Neches River, Sabine River, and Sabine Lake - Sec. 352.111. USE OF REVENUE; COUNTIES BORDERING PORTION OF NECHES...

Section 352.112. Use of Revenue: Certain Counties Holding an Annual Strawberry Festival - Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES HOLDING AN ANNUAL...

Section 352.113. Use of Revenue: Certain Counties Bordering Lake Ray Roberts - Sec. 352.113. USE OF REVENUE: CERTAIN COUNTIES BORDERING LAKE RAY...

Section 352.114. Use of Revenue: Certain Counties Containing an Indian Reservation - Sec. 352.114. USE OF REVENUE: CERTAIN COUNTIES CONTAINING AN INDIAN...

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Texas Statutes Title 3 - Local Taxation Subtitle D - Local Hotel Occupancy Taxes

Texas Statutes
Title 3 - Local Taxation
Subtitle D - Local Hotel Occupancy Taxes