Texas law on any date › Tax Code
Tax Code §351.1035
In force on Jun 18, 2003 · this text took effect Jun 18, 2003 · same as today's text
ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES
(a) This section applies only to a municipality that is the largest municipality in a county described by Section 352.002 (a)(14).
(b) At least 50 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) must be allocated for the purposes provided by Section 351.101 (a)(3).
(c) Not more than 15 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) may be used for the purposes provided by Section 351.101 (a)(4).
(d) Not more than 15 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) may be used for the purposes provided by Section 351.101 (a)(5).
History: Added by Acts 2003, 78th Leg., ch. 303, Sec. 2, eff. June 18, 2003.
Source: the Legislature's file server, seen Nov 08, 2026.
Every version on file
- Effective Jun 18, 2003 · seen Nov 2026–Nov 2026
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.