Tax Code §351.101

The text in force on Jul 31, 2020 isn't in the archive.

The earliest version on file took effect Sep 01, 2023. Earlier text would be in the session laws for the amendment named in its history note.

Every version on file

Effective Sep 01, 2023 · seen Nov 2026–Nov 2026

Attorney General opinions that cite it

KP-0350 (Jul 31, 2020): Whether hotel occupancy tax revenue may be used to fund a public space at an apartment complex under section 351.101 of the Tax Code
KP-0131 (Aug 02, 2016): Authority of a municipality to use hotel occupancy tax revenue to fund a feasibility study and the construction; operation, and maintenance of a performing arts center
GA-0851 (Oct 19, 2010): Restrictions on a municipality's use of certain reserve funds originally generated from a hotel occupancy tax
JM-0965 (Oct 18, 1988): Whether a municipal- 301 N. Live Oak ity may utilize a portion Rockport, Texas 78382 of the hotel-motel tax for supplementing the operations budget for certain recreational facilities and related questions

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.