Title TX, Tax Code

Sec. 351.1068. ALLOCATION OF REVENUE FOR SPORTS FACILITIES BY CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality that is the county seat of a county that: (1) is located on the Texas-Mexico border; (2) has a population of 500,000 or more; and (3) is adjacent …

Sec. 351.1069. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. In addition to other authorized uses, a municipality described by Section 351.1066(a)(6) may use revenue derived from the tax imposed under this chapter to promote tourism by enhancing and upgrading an existing sports …

Sec. 351.10691. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality that is the county seat of a county that: (1) has a population of less than 40,000; (2) contains a portion of Lake Corpus Christi; and (3) is adjacent to a county that h…

Sec. 351.10692. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality with a population of less than 5,000 located in a county that: (1) is adjacent to the county in which the State Capitol is located; and (2) has a population of: (A) not …

Sec. 351.10693. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality: (1) with a population of less than 3,000; (2) through which the Blanco River flows; and (3) that is located in a county that: (A) is adjacent to the county in which the…

Sec. 351.107. ALLOCATION OF REVENUE; CERTAIN LARGE COASTAL MUNICIPALITIES. (a) This section applies only to a municipality that borders on the Gulf of Mexico and has a population of more than 250,000. (b) A municipality to which this section applies shall separately account for a…

Sec. 351.1071. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality: (1) that has a population of not more than 5,500; and (2) at least part of which is located less than one-eighth of one mile from a space center operated by an agency of…

Sec. 351.10711. ALLOCATION OF REVENUE FOR MAINTENANCE, ENHANCEMENT, AND UPGRADE OF SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality that is the county seat of a county that has a population of more than 10,000 and contains a …

Sec. 351.10712. ALLOCATION OF REVENUE FOR CONSTRUCTION AND MAINTENANCE OF SPORTS-RELATED FACILITIES BY CERTAIN MUNICIPALITIES. (a) This section applies only to: (1) a municipality with a population of at least 95,000 that is located in a county that is bisected by United States H…

Sec. 351.10713. ALLOCATION OF REVENUE FOR CONSTRUCTION, EXPANSION, AND OPERATION OF RECREATIONAL OR SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality that is the county seat of a county: (1) that borders the Gulf of Mexico; an…

Sec. 351.1075. ALLOCATION OF REVENUE FOR THE ARTS BY CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality: (1) a portion of which is designated as a cultural arts district; and (2) that is the county seat of a county: (A) described by Section 352.002(a)(6); (B)…

Sec. 351.1076. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) A municipality that spends municipal hotel occupancy tax revenue for the enhancement and upgrading of existing sports facilities or fields as authorized by Section 351.101(a)(7) or (n), Section 351.1069, Section 35…

Sec. 351.1077. ALLOCATION OF REVENUE FOR THE ARTS FOR CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality that: (1) has a population of more than 190,000; (2) is located in a county in which another municipality that has a population of more than one million i…

Sec. 351.1078. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) A municipality that spends municipal hotel occupancy tax revenue as authorized by Section 351.101(i) or (o): (1) may not use municipal hotel occupancy tax revenue for the acquisition of land for the sporting relate…

Sec. 351.1079. ALLOCATION OF REVENUE FOR SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality that has a population of at least 6,000 and that is the county seat of a county that: (1) borders the State of Louisiana; (2) is bisect…

Sec. 351.108. RECORDS. (a) A municipality shall maintain a record that accurately identifies the receipt and expenditure of all revenue derived from the tax imposed under this chapter. (b) A municipality or entity that spends revenue derived from the tax imposed under this chapte…

Sec. 351.110. ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION SYSTEMS. (a) Notwithstanding any other provision of this chapter, a municipality may use the revenue derived from the tax imposed under this chapter for a transportation system to transport tourists from hotels in and…

Sec. 351.151. DEFINITIONS. In this subchapter: (1) "Infrastructure" includes: (A) a road, street, highway, bridge, overpass, underpass, and interchange; (B) a fresh, reuse, or alternative water supply system, sanitary sewer system, and storm drainage system; (C) an electric syste…

Sec. 351.152. APPLICABILITY. This subchapter applies only to: (1) a municipality described by Section 351.001(7)(B); (2) a municipality described by Section 351.001(7)(D); (3) a municipality described by Section 351.001(7)(E); (4) a municipality described by Section 351.102(e)(3)…

Sec. 351.153. EXCEPTION TO OWNERSHIP REQUIREMENT. (a) This section applies only to a municipality described by Section 351.152(5), (6), (29), or (58). (b) Section 351.151(2)(B) does not apply to a facility that otherwise meets the requirements of a qualified convention center fac…

Sec. 351.154. NONPROFIT CORPORATION AS MUNICIPAL AGENT. A municipality may authorize a nonprofit corporation to act on behalf of the municipality for any purpose under this subchapter. Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.

Sec. 351.155. PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR OBLIGATIONS FOR QUALIFIED PROJECT. (a) In addition to the authority of a municipality to issue debt under Chapter 1504, Government Code, a municipality may pledge or commit the revenue derived from the tax imposed unde…

Sec. 351.156. ENTITLEMENT TO CERTAIN TAX REVENUE. Subject to Sections 351.155(e) and 351.158, a municipality is entitled to receive the revenue derived from the following taxes generated, paid, and collected by a qualified hotel, and each restaurant, bar, and retail establishment…

Sec. 351.157. ADDITIONAL ENTITLEMENT FOR CERTAIN MUNICIPALITIES. (a) In this section, "qualified establishment" means an establishment: (1) that is located on land: (A) owned by a municipality; or (B) owned by: (i) any person if the establishment is located in a municipality desc…

Sec. 351.158. PERIOD OF ENTITLEMENT. A municipality is entitled to receive revenue as provided by Sections 351.156 and 351.157 until the 10th anniversary of the date the qualified hotel to which the entitlement relates is open for initial occupancy. Added by Acts 2019, 86th Leg.,…

Sec. 351.159. DEPOSIT OF REVENUE. Notwithstanding any other law, the comptroller shall deposit the revenue from the taxes described by Sections 351.156 and 351.157 that were collected by or forwarded to the comptroller in trust in a separate suspense account of the qualified proj…

Sec. 351.160. QUARTERLY PAYMENTS. The comptroller shall pay to each municipality the revenue to which the municipality is entitled under this subchapter at least quarterly. Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.

Sec. 351.161. APPLICATION OF OTHER LAW. This subchapter may not be construed as authorizing the taking of private property for economic development purposes in a manner inconsistent with the requirements of Section 17, Article I, Texas Constitution, or Section 2206.001, Governmen…

Sec. 351.162. RECAPTURE OF LOST STATE TAX REVENUE FROM CERTAIN MUNICIPALITIES. (a) This section: (1) applies only to a qualified project that is first commenced on or after: (A) January 1, 2024, unless Paragraph (B) applies to the qualified project; or (B) January 1, 2027, if the…

Sec. 351.1621. RECAPTURE OF LOST STATE TAX REVENUE FROM CERTAIN MUNICIPALITIES. (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…

Sec. 351.163. REPORT ON QUALIFIED PROJECTS. (a) Not later than December 1 of each even-numbered year, the comptroller shall prepare a report on the status of each qualified project. (b) The report must include, for each qualified project: (1) the location and a description of the…

Sec. 352.001. DEFINITIONS. In this chapter: (1) "Hotel" has the meaning assigned by Section 156.001(1). (2) "Convention center facilities" or "convention center complex" means civic centers, civic center buildings, auditoriums, exhibition halls, and coliseums that are owned by th…

Sec. 352.002. TAX AUTHORIZED. (a) The commissioners courts of the following counties by the adoption of an order or resolution may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or …

Sec. 352.003. TAX RATES. (a) Except as provided by this section the tax authorized by this chapter may be imposed at any rate not to exceed seven percent of the price paid for a room in a hotel or, until January 1, 2001, eight percent of the price paid for a room in a hotel in a …

Sec. 352.0031. PREEXISTING CONTRACTS. (a) If a county increases the rate of the tax authorized by this chapter, the increased tax rate does not apply to the tax imposed on the use or possession, or the right to the use or possession, of a room under a contract that was executed b…

Sec. 352.004. TAX COLLECTION; PENALTY. (a) The owner or operator of a hotel shall report and send the taxes collected under this chapter to the county as provided by the resolution or order imposing the tax. (b) If the owner fails to report when required or pay the tax when due, …

Sec. 352.0041. COLLECTION PROCEDURES ON PURCHASE OF HOTEL. (a) If a person who is liable for the payment of a tax under this chapter is the owner of a hotel and sells the hotel, the successor to the seller or the seller's assignee shall withhold an amount of the purchase price su…

Sec. 352.005. REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM. (a) A county may permit a person who is required to collect and pay over to the county the tax authorized by this chapter to withhold not more than one percent of the amoun…

Sec. 352.006. AUDIT; ACCESS TO BOOKS AND RECORDS. (a) The county that imposes the tax under this chapter may audit the hotel to determine the amount of taxes due under this chapter. (b) After the county gives reasonable notice to the hotel that the county intends to inspect the b…

Sec. 352.007. EXEMPTION. (a) A United States governmental entity described in Section 156.103(a) is exempt from the payment of tax authorized by this chapter. (b) A state governmental entity subject to the tax imposed by Chapter 156 under Section 156.103(b) shall pay the tax impo…

Sec. 352.008. CONCURRENT STATE TAX DELINQUENCY. (a) If, as a result of an audit conducted under Section 352.004, a county obtains documentation or other information showing a failure to collect or pay when due both the tax imposed by this chapter and the tax imposed by Chapter 15…

Sec. 352.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later than March 1 of each year, a county that imposes the tax authorized by this chapter shall report to the comptroller: (1) the rate of: (A) the tax imposed by the county under this chapter; and (B) if applicable, the tax imp…

Sec. 352.101. USE OF REVENUE IN POPULOUS COUNTIES. (a) The revenue from a tax imposed under this chapter by a county having a population of more than 3.3 million may be used only for: (1) the acquisition of sites for and the construction, improvement, enlarging, equipping, repair…

Sec. 352.1015. USE OF REVENUE: GENERAL PROVISIONS. (a) The commissioners court of a county by contract may delegate to a person, including another governmental entity or a private organization, the management or supervision of programs and activities funded with revenue from the …

Sec. 352.1016. ELECTRONIC TAX ADMINISTRATION SYSTEM. (a) Notwithstanding any other provision of this chapter, a county may spend each year not more than the lesser of two percent or $75,000 of the revenue derived from the tax authorized by this chapter during that year for the cr…

Sec. 352.102. USE OF REVENUE: COUNTIES BORDERING MEXICO. (a) Except as provided by Subsection (b), the revenue from a tax imposed under this chapter by a county that borders the Republic of Mexico and that is further described by Section 352.002(a)(2) may only be used for: (1) th…