reglab/housing_qa huggingface dataset:
TX Tax Code § 351.107 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 351 - Municipal Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 351.107. Allocation of Revenue; Certain Large Coastal Municipalities

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 all revenue derived from the application of the tax imposed by this chapter at a rate of more than seven percent of the cost of a room.(c)  Subject to Subsection (e), revenue described by Subsection (b) may be used only for:(1)  acquiring land for a municipally owned convention center;(2)  constructing, improving, enlarging, equipping, repairing, operating, and maintaining a municipally owned convention center;  and(3)  paying bonds used to finance activities described by Subdivision (1) or (2).(d)  For the purpose of the allocation of revenue under Section 351.103, revenue described by Subsection (b) is not counted.(e)  Notwithstanding any other provision of this chapter, a municipality to which this section applies may use all or any portion of the revenue derived from the municipal hotel occupancy tax from hotels in an area previously subject to a county hotel occupancy tax and located on an island bordering the Gulf of Mexico to clean and maintain public beaches in the municipality.(f)  In this section:(1)  "Clean and maintain" has the meaning assigned by Section 61.063, Natural Resources Code.(2)  "Public beach" has the meaning assigned by Section 61.001, Natural Resources Code.|Added by Acts 1999, 76th Leg., ch. 825, Sec. 2, eff. June 18, 1999.  Amended by Acts 2003, 78th Leg., ch. 117, Sec. 2, eff. July 1, 2003.|
TX Tax Code § 351.10711 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 351 - Municipal Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|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 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 portion of Mound Lake.(b)  In addition to other authorized uses, a municipality to which this section applies may use revenue derived from the tax imposed under this chapter to promote tourism by maintaining, enhancing, or upgrading sports facilities or fields, provided that:(1)  the requirements of Section 351.1076 are met if the municipality uses the revenue to enhance or upgrade a sports facility or field;(2)  the municipality owns the sports facilities or fields; and(3)  the sports facilities and fields have been used, in the preceding calendar year, a combined total of more than 10 times for district, state, regional, or national sports tournaments.(c)  A municipality that uses revenue derived from the tax imposed under this chapter as authorized by Subsection (b) may not reduce the percentage of revenue from the tax imposed under this chapter and allocated for a purpose described by Section 351.101(a)(3) to a percentage that is less than the average percentage of that revenue allocated by the municipality for that purpose during the 36-month period preceding the date the municipality begins using the revenue as authorized by Subsection (b).|Added by Acts 2017, 85th Leg., R.S., Ch. 650 (S.B. 2056), Sec. 1, eff. June 12, 2017.Added by Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 9, eff. June 15, 2017.|
TX Tax Code § 351.10712 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 351 - Municipal Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|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 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 Highway 385 and has a population of not more than 140,000; and(2)  a municipality located in a county that has a population of not more than 300,000 and in which a component university of the University of Houston System is located.(b)  Notwithstanding any other provision of this chapter, a municipality to which this section applies may use revenue derived from the tax imposed under this chapter to construct and maintain:(1)  a sports facility located in the municipality; or (2)  a multipurpose convocation center capable of hosting intercollegiate athletic events on land owned by a state university if the municipality leases the land on which the center will be located from the university for a term of at least 25 years.(c)  A municipality that uses revenue derived from the tax imposed under this chapter for a purpose described by Subsection (b):(1)  shall determine the amount of area hotel revenue attributable to the sports events and tournaments held at the sports facility or multipurpose convocation center for seven years after the date the municipality first uses hotel occupancy tax revenue for the purpose described by Subsection (b);(2)  shall at the end of the seven-year period described by Subdivision (1) reimburse from the municipality's general fund to the municipality's hotel occupancy tax revenue fund any hotel occupancy tax revenue expended on the sports facility or multipurpose convocation center during that period in excess of the amount determined under Subdivision (1); and(3)  may not during the seven-year period described by Subdivision (1) reduce the percentage of revenue from the tax imposed under this chapter and allocated for a purpose described by Section 351.101(a)(3) to a percentage that is less than the average percentage of that revenue allocated by the municipality for that purpose during the 36-month period preceding the date the municipality first uses hotel occupancy tax revenue for the purpose described by Subsection (b).|Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 7, eff. September 1, 2019.Amended by: Acts 2021, 87th Leg., R.S., Ch. 469 (H.B. 4103), Sec. 2, eff. June 14, 2021.|
TX Tax Code § 351.1075 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 351 - Municipal Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 351.1075. Allocation of Revenue for the Arts by Certain Municipalities

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)  with a population of less than 50,000; and(C)  that includes a state park and a national wildlife refuge.(b)  Notwithstanding any other provision of this chapter and subject to Subsection (c)(1), a municipality to which this section applies may use not more than 30 percent of the revenue derived from the municipal hotel occupancy tax for the purposes provided by Section 351.101(a)(4).(c)  A municipality to which this section applies that spends more than 15 percent of the hotel occupancy tax revenue collected by the municipality in a fiscal year for the purposes provided by Section 351.101(a)(4):(1)  may not in that fiscal year reduce the percentage of hotel occupancy tax revenue that the municipality spends for the purposes described by Section 351.101(a)(3) to a percentage that is less than the average percentage of hotel occupancy tax revenue spent by the municipality for those purposes during the 36-month period preceding that fiscal year; and(2)  shall determine for that fiscal year:(A)  the increase in the amount of hotel revenue that is attributable to that expenditure; and(B)  the total amount of hotel occupancy tax revenue spent by the municipality for the purposes provided by Section 351.101(a)(4).(d)  If the amount of money determined under Subsection (c)(2)(A) is less than the amount of money determined under Subsection (c)(2)(B), the municipality shall reimburse the municipality's hotel occupancy tax revenue fund from the municipality's general fund an amount equal to 50 percent of the difference between those determined amounts.|Added by Acts 2017, 85th Leg., R.S., Ch. 321 (H.B. 1494), Sec. 1, eff. June 1, 2017.|
TX Tax Code § 351.1076 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 351 - Municipal Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 351.1076. Allocation of Revenue: Certain Municipalities

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, or Section 351.10711:(1)  shall determine the amount of municipal hotel occupancy tax revenue generated for the municipality by hotel activity attributable to the sports events and tournaments held on the enhanced or upgraded facilities or fields for five years after the date the enhancements and upgrades are completed; and(2)  may not spend hotel occupancy tax revenue for the enhancement and upgrading of the facilities or fields in a total amount that exceeds the amount of area hotel revenue attributable to the enhancements and upgrades.(b)  The municipality shall reimburse from the municipality's general fund any expenditure in excess of the amount of area hotel revenue attributable to the enhancements and upgrades to the municipality's hotel occupancy tax revenue fund.|Added by Acts 2005, 79th Leg., Ch. 1247 (H.B. 1734), Sec. 2, eff. June 18, 2005.Amended by: Acts 2017, 85th Leg., R.S., Ch. 453 (S.B. 942), Sec. 2, eff. June 9, 2017.Acts 2017, 85th Leg., R.S., Ch. 650 (S.B. 2056), Sec. 2, eff. June 12, 2017.Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 10, eff. June 15, 2017.Acts 2021, 87th Leg., R.S., Ch. 816 (H.B. 2209), Sec. 2, eff. June 16, 2021.|For expiration of this section, see Subsection (g).
TX Tax Code § 351.1077 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 351 - Municipal Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 351.1077. Allocation of Revenue for the Arts for Certain Municipalities

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 is predominately located; and(3)  issued bonds before January 1, 2007, for the construction of a municipal arts center payable from and secured by revenue from the tax imposed under this chapter.(b)  Notwithstanding any other provision of this chapter, a municipality to which this section applies may use an amount that is less than or equal to 15 percent of the hotel occupancy tax revenue collected by the municipality for the purposes provided by Section 351.101(a)(4).(c)  Notwithstanding any other provision of this chapter, a municipality to which this section applies may use an amount that is less than or equal to an additional $1.6 million in hotel occupancy tax revenue collected by the municipality for the purposes provided by Section 351.101(a)(4).  The $1.6 million is in addition to the 15 percent amount allowed by Subsection (b).(d)  A municipality to which this section applies may not reduce the amount of revenue that an arts center that receives funds under Subsection (b) spends for a purpose described by Section 351.101(a)(3) to an amount that is less than the amount of revenue spent by the arts center for those purposes during the fiscal year of the arts center preceding the effective date of this section.  If the municipality reduces the funding of the arts center under Subsection (b), the art center's required funding amount for purposes described by Section 351.101(a)(3) is also reduced by a proportional amount.(e)  An arts center that receives funds under Subsection (b) shall include a website address that contains a link to area hotels and lodging options in the municipality on all materials produced for the purposes of Section 351.101(a)(3).(f)  A municipality that spends more than 15 percent of the hotel occupancy tax revenue collected by the municipality in a fiscal year for a purpose described by Section 351.101(a)(4) may not in that fiscal year reduce the percentage of hotel occupancy tax revenue that the municipality spends for a purpose described by Section 351.101(a)(3) to a percentage that is less than the percentage of hotel occupancy tax revenue spent by the municipality for that purpose during the municipality's 2011-2012 fiscal year.(g)  This section expires September 1, 2026.|Added by Acts 2007, 80th Leg., R.S., Ch. 14 (S.B. 462), Sec. 1, eff. April 25, 2007.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1097 (H.B. 3643), Sec. 1, eff. September 1, 2013.|
TX Tax Code § 351.1078 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 351 - Municipal Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 351.1078. Allocation of Revenue: Certain Municipalities

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 related facility or sports field described by that subsection;(2)  shall annually determine and prepare and publish on the municipality's Internet website a report on the events held at the facility or field, the number of hotel room nights attributable to events held at the facility or field, and the amount of hotel revenue and municipal tax revenue attributable to the sports events and tournaments held at the facility or field for five years after the date the construction expenditures are completed; and(3)  may only spend hotel occupancy tax revenue for operational expenses of the facility or field if the costs are directly related to a sporting event in which the majority of participants are tourists who substantially increase economic activity at hotels in or near the municipality.(a-1)  The report described by Subsection (a)(2) shall be made accessible through a link that appears in a prominent place on the municipality's Internet website.(b)  The municipality shall reimburse to the municipality's hotel occupancy tax revenue fund from the municipality's general fund any expenditure in excess of the amount of area hotel revenue attributable to sporting events held at the sporting related facility or sports field described by Section 351.101(i) or (o) for five years after the date the construction or expansion of the facility or field described by that subsection is completed.(c)  At least annually, a municipality to which this section applies shall compare the area hotel revenue that is attributable to sporting events held at the sporting related facility or sports field described by Section 351.101(i) to the projected annual amount of that revenue anticipated by the municipality to be generated as a result of the construction or expansion of the facility or field.  If area hotel revenue attributable to sporting events held at the facility or field is less than the projected amount, the municipality shall, as soon as practicable, develop and implement a plan to increase that revenue.|Added by Acts 2015, 84th Leg., R.S., Ch. 665 (H.B. 3629), Sec. 2, eff. June 17, 2015.Amended by: Acts 2017, 85th Leg., R.S., Ch. 617 (H.B. 4187), Sec. 1, eff. June 12, 2017.Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 11, eff. June 15, 2017.|
TX Tax Code § 351.1079 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 351 - Municipal Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|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 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 bisected by a United States highway; and(3)  has a population of 75,000 or less.(b)  Notwithstanding any other provision of this chapter and subject to Subsection (c), a municipality to which this section applies may use all or any portion of the revenue derived from the municipal hotel occupancy tax to construct, improve, maintain, and operate sports facilities and fields for the purpose of promoting tourism and the convention and hotel industry.(c)  A municipality to which this section applies may use revenue derived from the municipal hotel occupancy tax to:(1)  maintain or operate sports facilities and fields only if the conditions specified by Sections 351.101(a)(7)(A) and (C) are met; and(2)  improve a sports facility or field only if the requirements of Sections 351.101(a)(7)(A) and (C) are met and the municipality complies with Section 351.1076.|Added by Acts 2017, 85th Leg., R.S., Ch. 221 (H.B. 3484), Sec. 1, eff. May 29, 2017.|
TX Tax Code § 351.108 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 351 - Municipal Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 351.108. Records

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 chapter shall, before making an expenditure, specify in a list each scheduled activity, program, or event that:(1)  is directly funded by the tax or has its administrative costs funded in whole or in part by the tax;  and(2)  is directly enhancing and promoting tourism and the convention and hotel industry.(c)  If a municipality delegates to another entity the management or supervision of an activity or event funded by the tax imposed under this chapter, each entity that is ultimately funded by the tax shall, before making an expenditure, specify in a list each scheduled activity, program, or event that:(1)  is directly funded by the tax or has its administrative costs funded in whole or in part by the tax;  and(2)  is directly enhancing and promoting tourism and the convention and hotel industry.(d)  The list required in Subsections (b) and (c) should be provided to the office of the city secretary or to the city secretary's designee.(e)  Subsections (b) and (c) do not prevent a municipality or funded entity from subsequently adding an activity, program, or event to the list required by those subsections if the activity, program, or event is directly enhancing and promoting tourism and the convention and hotel industry.(f)  This section does not prevent a municipality or entity receiving revenue from the tax imposed under this chapter from setting aside tax revenue in a designated reserve fund for use in supporting planned activities, future events, and facility improvements that are directly enhancing and promoting tourism and the convention and hotel industry.(g)  Subsections (b) and (c) do not apply if the funded entity already provides written information to the municipality that indicates which scheduled activities, programs, or events offered by the entity are directly enhancing and promoting tourism and the convention and hotel industry.(h)  Subsections (b) and (c) do not affect the level of local hotel occupancy tax funding that was approved at an election held pursuant to the initiative and referendum provisions of a city charter, and do not prohibit the use of local hotel occupancy tax for the encouragement, promotion, improvement, and application of the arts or for historical restoration and preservation as otherwise provided by this chapter.|Added by Acts 1999, 76th Leg., ch. 495, Sec. 2, eff. Sept. 1, 1999;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.73, eff. Oct. 1, 1999.  Renumbered from Sec. 351.107 and amended by Acts 2001, 77th Leg., ch. 636, Sec. 1, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1420, Sec. 21.001(101), eff. Sept. 1, 2001.|
TX Tax Code § 351.110 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 351 - Municipal Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 351.110. Allocation of Revenue for Certain Transportation Systems

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 near the municipality to:(1)  the commercial center of the municipality;(2)  a convention center in the municipality;(3)  other hotels in or near the municipality; and(4)  tourist attractions in or near the municipality.(b)  The transportation system that transports tourists as described by Subsection (a) may be:(1)  owned and operated by the municipality; or(2)  privately owned and operated but partially financed by the municipality.(c)  This section does not authorize the use of revenue derived from the tax imposed under this chapter for a transportation system that serves the general public other than for a system that transports tourists as described by Subsection (a).|Added by Acts 2007, 80th Leg., R.S., Ch. 1231 (H.B. 2438), Sec. 1, eff. June 15, 2007.|
TX Tax Code § 351.153 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 351 - Municipal Hotel Occupancy Taxes|Subchapter C. Municipal Hotel and Convention Center Projects|Section 351.153. Exception to Ownership Requirement

Sec. 351.153.  EXCEPTION TO OWNERSHIP REQUIREMENT.  (a)  This section applies only to a municipality described by Section 351.152(6) or (29).(b)  Section 351.151(2)(B) does not apply to a facility that otherwise meets the requirements of a qualified convention center facility under Section 351.151.(c)  Section 351.151(3)(A) does not apply to a hotel that otherwise meets the requirements of a qualified hotel under Section 351.151.|Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.|
TX Tax Code § 351.154 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 351 - Municipal Hotel Occupancy Taxes|Subchapter C. Municipal Hotel and Convention Center Projects|Section 351.154. Nonprofit Corporation as Municipal Agent

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.|