Tax Code §351.1035

In force on Jul 31, 2020 · 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

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

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.