reglab/housing_qa huggingface dataset:
TX Tax Code § 351.155 (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 351.155. Pledge or Commitment of Certain Tax Revenue for Obligations for Qualified Project

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 under this chapter from a qualified hotel and the revenue to which the municipality is entitled under Section 351.156 and, if applicable, Section 351.157 for the payment of:(1)  bonds or other obligations issued for a qualified project; and(2)  contractual obligations related to the project, including obligations under:(A)  a contract authorized by Chapter 380, Local Government Code, for the project; and(B)  an interlocal agreement directly related to the project.(b)  A municipality may pledge or commit revenue for the payment of bonds, other obligations, or contractual obligations under Subsection (a) only if the qualified hotel that is a component of the qualified project for which that revenue is pledged or committed benefits from the pledging or committing of that revenue.(c)  A municipality may pledge or commit revenue under this section for only one qualified project. After a municipality pledges or commits revenue under this section for a qualified project, the municipality may not ever again pledge or commit revenue for a qualified project.(d)  Subsection (c) does not apply to a municipality with a population of 175,000 or more.(e)  A municipality is not entitled to receive revenue under Section 351.156 or 351.157 unless the municipality has pledged or committed a portion of the revenue derived from the tax imposed under this chapter and collected by the qualified hotel for the payment of bonds, other obligations, or contractual obligations described by Subsection (a) and issued or incurred for the qualified project.|Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.|
TX Tax Code § 351.156 (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 351.156. Entitlement to Certain Tax Revenue

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 located in or connected to the hotel or the related qualified convention center facility, that is located in the municipality:(1)  the sales and use tax imposed under Chapter 151;(2)  the hotel occupancy tax imposed under Chapter 156; and(3)  if a political subdivision that is entitled to receive the revenue from the tax agrees in writing to the municipality receiving that revenue:(A)  the sales and use tax imposed by the political subdivision under Chapter 322 or 323;(B)  the hotel occupancy tax imposed by the political subdivision under Chapter 352; and(C)  the mixed beverage tax issued under Section 183.051.|Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.|
TX Tax Code § 351.158 (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 351.158. Period of Entitlement

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., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.|
TX Tax Code § 351.159 (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 351.159. Deposit of Revenue

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 project.  The suspense account is outside the state treasury and the comptroller may make a payment authorized by this subchapter without the necessity of an appropriation.|Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.|
TX Tax Code § 351.160 (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 351.160. Quarterly Payments

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.|
TX Tax Code § 352.001 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter A. Imposition and Collection of Tax|Section 352.001. Definitions

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 the county or that are managed in whole or part by the county.  The term includes parking areas or facilities that are for the parking or storage of conveyances and that are located at or in the immediate vicinity of other convention center facilities.(3)  "Tourism" means the guidance or management of tourists.(4)  "Tourist" means an individual who travels from the individual's residence to a different municipality, county, state, or country for pleasure, recreation, education, or culture.(5)  "Visitor information center" or "tourism information center" means a building or portion of a building used to distribute or disseminate information to tourists.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1993, 73rd Leg., ch. 643, Sec. 1, eff. Sept. 1, 1993.|
TX Tax Code § 352.0031 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter A. Imposition and Collection of Tax|Section 352.0031. Preexisting Contracts

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 before the date the increased rate takes effect and that provides for the payment of the tax at the rate in effect when the contract was executed, unless the contract is subject to change or modification by reason of the tax rate increase.(b)  This subsection applies only to a contract that provides for the payment of one or more taxes imposed on the use or possession, or the right to the use or possession, of a room that is in a hotel, including a tax authorized by Chapter 156 or 351 of this code or by Subchapter H, Chapter 334, Local Government Code.  If the commissioners court of a county adopts an order or resolution imposing a tax under this chapter as authorized by Section 352.002 and the tax was not imposed at any rate before the effective date of the tax prescribed by the order or resolution, the imposition of the tax does not apply to the use or possession, or the right to the use or possession, of a room under a contract executed before the date the imposition of the tax takes effect, unless the contract is subject to change or modification by reason of the imposition of the new tax.(c)  The tax rate applicable to the use or possession, or the right to the use or possession, of a room under a contract described by Subsection (a) is the rate in effect when the contract was executed. Notwithstanding Section 352.002, no tax is imposed under this chapter on the use or possession, or the right to the use or possession, of a room under a contract described by Subsection (b).|Added by Acts 1989, 71st Leg., ch. 1110, Sec. 12, eff. Oct. 1, 1989.Amended by: Acts 2017, 85th Leg., R.S., Ch. 267 (H.B. 1896), Sec. 5, eff. September 1, 2017.|
TX Tax Code § 352.004 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter A. Imposition and Collection of Tax|Section 352.004. Tax Collection; Penalty

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, the owner shall pay a penalty of five percent of the amount of the tax due.  If the owner fails to file the report or pay the tax before the 31st day after the date that the report or tax payment was due, he shall pay an additional penalty of five percent of the amount of the tax due.(c)  Delinquent taxes and accrued penalties draw interest at the rate of 10 percent a year beginning 60 days after the date on which the tax was due.(d)  The county attorney may bring suit against a person who is required to collect the tax imposed by this chapter and pay the collections over to the county and who has failed to file a tax report or pay the tax when due to collect the tax not paid or to enjoin the person from operating a hotel in the county until the tax is paid or the report filed, as applicable, as provided by the court's order.  The remedy provided by this subsection is in addition to other available remedies.(d-1)  Except as provided by Subsection (d-2), a county must bring suit under this section not later than the fourth anniversary of the date the tax becomes due.(d-2)  The limitation provided by Subsection (d-1) does not apply and a county may bring suit under this section at any time if:(1)  with intent to evade the tax, the person files a false or fraudulent report with the county; or(2)  the person has not filed a report for the tax with the county.(e)  If a person required to file a tax report under this chapter does not file the report as required by the county, the county may determine the amount of tax due under this chapter by conducting an audit of each hotel in relation to which the person did not file the report as required by the county.  A county may directly perform an audit authorized under this subsection or contract with another person to perform the audit on an hourly rate or fixed-fee basis.  A county shall provide at least 30 days' written notice to a person who is required to collect the tax imposed by this chapter with respect to a hotel before conducting an audit of the hotel under this subsection.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 1110, Sec. 11, eff. Oct. 1, 1989.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1152 (H.B. 2048), Sec. 4, eff. September 1, 2011.Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724), Sec. 4, eff. September 1, 2013.|
TX Tax Code § 352.0041 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter A. Imposition and Collection of Tax|Section 352.0041. Collection Procedures on Purchase of Hotel

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 sufficient to pay the amount due until the seller provides a receipt by a person designated by the county to provide the receipt showing that the amount has been paid or a certificate showing that no tax is due.  (b)  The purchaser of a hotel who fails to withhold an amount of the purchase price as required by this section is liable for the amount required to be withheld to the extent of the value of the purchase price.(c)  The purchaser of a hotel may request that the person designated by the county to provide a receipt under Subsection (a) issue a certificate stating that no tax is due or issue a statement of the amount required to be paid before a certificate may be issued.  The person designated by the county shall issue the certificate or statement not later than the 60th day after the date that the person receives the request.(d)  If the person designated by the county to provide a receipt under Subsection (a) fails to issue the certificate or statement within the period provided by Subsection (c), the purchaser is released from the obligation to withhold the purchase price or pay the amount due.|Added by Acts 1991, 72nd Leg., ch. 328, Sec. 2, eff. Aug. 26, 1991.|
TX Tax Code § 352.005 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter A. Imposition and Collection of Tax|Section 352.005. Reimbursement for Tax Collection Expenses

Sec. 352.005.  REIMBURSEMENT FOR TAX COLLECTION EXPENSES.  A county may permit a person who is required to collect and pay over to the county the tax authorized by this chapter not more than one percent of the amount collected and required to be reported as reimbursement to the person for the costs in collecting the tax.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1993, 73rd Leg., ch. 643, Sec. 2, eff. Sept. 1, 1993.|
TX Tax Code § 352.006 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter A. Imposition and Collection of Tax|Section 352.006. Audit; Access to Books and Records

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 books or records of the hotel, the county may access the hotel's books or records during business hours as necessary to conduct the audit.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1005 (H.B. 2265), Sec. 1, eff. September 1, 2011.|
TX Tax Code § 352.007 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter A. Imposition and Collection of Tax|Section 352.007. Exemption

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 imposed by this chapter but is entitled to a refund of the tax paid.(c)  A person who is described by Section 156.103(d) is exempt from the payment of the tax authorized by this chapter.(d)  A person who is described by Section 156.103(c) shall pay the tax imposed by this chapter but the state governmental entity with whom the person is associated is entitled to a refund of the tax paid.(e)  To receive a refund of a tax paid under this chapter, the governmental entity entitled to the refund must file a refund claim on a form provided by the county and containing the information required by the county.  The comptroller by rule shall prescribe the form that must be used and the information that must be provided.(f)  A governmental entity may file a refund claim with the county under this chapter only for each calendar quarter for all reimbursements accrued during that quarter.  The county may adopt a resolution to enforce this section.(g)  The right to use or possess a room in a hotel is exempt from taxation under this chapter if the person required to collect the tax receives, in good faith from a guest, an exemption certificate stating qualification for an exemption provided in Subsection (c).  The exemption must be supported by the documentation required under rules adopted by the comptroller and the county.|Added by Acts 1989, 71st Leg., ch. 504, Sec. 3, eff. Sept. 1, 1989.  Renumbered from Sec. 352.006 by Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(33), eff. Sept. 6, 1990.  Amended by Acts 1995, 74th Leg., ch. 454, Sec. 8, eff. Sept. 1, 1995;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.74, eff. Oct. 1, 1999;  Acts 2003, 78th Leg., ch. 209, Sec. 88, eff. Oct. 1, 2003.|
TX Tax Code § 352.008 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter A. Imposition and Collection of Tax|Section 352.008. Concurrent State Tax Delinquency

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 156 on a person who pays for the right to occupy a room or space in a hotel, the county shall notify and submit the relevant information to the comptroller.(b)  The comptroller shall review the information submitted by a county under Subsection (a) and determine whether to proceed with collection and enforcement efforts.  If the information results in the collection of a delinquent tax under Chapter 156 and the assessment has become administratively final, the comptroller shall distribute a percentage of the amount collected to the county as provided by Section 156.2513 to defray the cost of the county audit.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1152 (H.B. 2048), Sec. 5, eff. September 1, 2011.|
TX Tax Code § 352.009 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter A. Imposition and Collection of Tax|Section 352.009. Annual Report to Comptroller

Sec. 352.009.  ANNUAL REPORT TO COMPTROLLER.  (a)  Not later than February 20 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 imposed by the county under Subchapter H, Chapter 334, Local Government Code; and(2)  the amount of revenue collected during the county's preceding fiscal year from:(A)  the tax imposed by the county under this chapter; and(B)  if applicable, the tax imposed by the county under Subchapter H, Chapter 334, Local Government Code.(b)  The county must make the report required by this section by:(1)  submitting the report to the comptroller on a form prescribed by the comptroller; or(2)  providing the comptroller a direct link to, or a clear statement describing the location of, the information required to be reported that is posted on the Internet website of the county.(c)  Subject to Subsection (b)(2), the comptroller shall prescribe the form a county must use for the report required to be submitted under this section.(d)  The comptroller may adopt rules necessary to administer this section.|Added by Acts 2021, 87th Leg., R.S., Ch. 406 (S.B. 1655), Sec. 1, eff. June 7, 2021.|
TX Tax Code § 352.102 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.102. Use of Revenue: Counties Bordering Mexico

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)  the purposes provided by Sections 351.101(a)(1) and (2);(2)  general promotion and tourist advertising of the county and its vicinity and conducting a solicitation program to attract conventions and visitors, any of which may be conducted by the county or through contracts with persons or organizations selected by the county;  or(3)  the encouragement, promotion, improvement, or application of historical preservation and restoration either by the county or through contracts with persons or organizations selected by the county.(b)  A county that borders the Republic of Mexico and that is further described by Section 352.002(a)(2) may use 15 percent or less of the revenue collected each fiscal year from the tax imposed under this chapter for the purposes provided by Section 351.101(a)(4).(c)  A county that borders the Republic of Mexico and that is further described by Section 352.002(a)(14) shall use at least one-third of the revenue collected each fiscal year from the tax imposed under this chapter for the purposes authorized by this chapter in unincorporated areas of the county.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.26(b), eff. Aug. 28, 1989;  Acts 1989, 71st Leg., ch. 1110, Sec. 15, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 273, Sec. 1, eff. Aug. 26, 1991;  Acts 1993, 73rd Leg., ch. 643, Sec. 4, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 418, Sec. 3, eff. May 28, 1997.Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.013A, eff. September 1, 2009.|
TX Tax Code § 352.103 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.103. Use of Revenue: Counties With No Municipality

Sec. 352.103.  USE OF REVENUE:  COUNTIES WITH NO MUNICIPALITY.  (a)  Except as provided by Subsection (b), the revenue from a tax imposed under this chapter by a county that has no municipality may be used only for:(1)  the purposes provided by Sections 351.101(a)(1), (2), and (4);(2)  advertising for general promotional and tourist advertising of the county and conducting a solicitation program to attract conventions and visitors either by the county or through contracts with persons or organizations selected by the commissioners court; and(3)  historical preservation and restoration.(b)  Notwithstanding any other provision of this chapter, a county described by Subsection (a) that owns an airport may use revenue from a tax imposed under this chapter for repairs and improvements to the county airport or reimbursement for repairs and improvements to the airport.(c)  A county to which Subsection (b) applies may not use revenue from a tax imposed under this chapter for a purpose described by Subsection (b) in a total amount that would exceed the amount of hotel revenue in the county that is likely to be reasonably attributable to guests traveling through the airport during the 15-year period beginning on the date the county first uses the tax revenue for that purpose.(d)  A county to which Subsection (b) applies may not use revenue from a tax imposed under this chapter for a purpose described by Subsection (b) after the 10th anniversary of the date the county first uses that revenue for that purpose.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1993, 73rd Leg., ch. 643, Sec. 4, eff. Sept. 1, 1993.Amended by: Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 14, eff. June 15, 2017.|