reglab/housing_qa huggingface dataset:
TX Tax Code § 351.009 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 351 - Municipal Hotel Occupancy Taxes|Subchapter A. Imposition and Collection of Tax|Section 351.009. Annual Report to Comptroller

Sec. 351.009.  ANNUAL REPORT TO COMPTROLLER.  (a)  Not later than February 20 of each year, a municipality that imposes the tax authorized by this chapter shall report to the comptroller:(1)  the rate of:(A)  the tax imposed by the municipality under this chapter; and(B)  if applicable, the tax imposed by the municipality under Subchapter H, Chapter 334, Local Government Code;(2)  the amount of revenue collected during the municipality's preceding fiscal year from:(A)  the tax imposed by the municipality under this chapter; and(B)  if applicable, the tax imposed by the municipality under Subchapter H, Chapter 334, Local Government Code; and(3)  the amount and percentage of the revenue described by Subdivision (2)(A) allocated by the municipality to each use described by Sections 351.101(a)(1), (2), (3), (4), (5), and (9) during the municipality's preceding fiscal year, stated separately as an amount and percentage for each of those subdivisions.(b)  The municipality 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 municipality.(c)  Subject to Subsection (b)(2), the comptroller shall prescribe the form a municipality 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 2017, 85th Leg., R.S., Ch. 420 (S.B. 1221), Sec. 1, eff. June 1, 2017.|
TX Tax Code § 351.1012 (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 351.1012. Electronic Tax Administration System

Sec. 351.1012.  ELECTRONIC TAX ADMINISTRATION SYSTEM.  (a)  Notwithstanding any other provision of this chapter, a municipality may spend each year not more than the lesser of one percent or $75,000 of the revenue derived from the tax authorized by this chapter during that year for the creation, maintenance, operation, and administration of an electronic tax administration system.  A municipality may not use revenue the municipality is authorized to spend under this subsection to conduct an audit.(b)  A municipality may contract with a third party to assist in the creation, maintenance, operation, or administration of the electronic tax administration system.|Added by Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 22(d), eff. September 1, 2015.Amended by: Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 7, eff. June 15, 2017.|
TX Tax Code § 351.1022 (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 351.1022. Pledge or Commitment of Certain Tax Revenue by Certain Municipalities With Sports Stadiums

Sec. 351.1022.  PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE BY CERTAIN MUNICIPALITIES WITH SPORTS STADIUMS.  (a)  This section applies only to a municipality described by Section 351.102(e)(3).(b)  A municipality is entitled to receive all funds from a hotel project described by Section 351.102(b) that an owner of a project may receive under Section 151.429(h) of this code or Section 2303.5055, Government Code, and all tax revenue collected under Chapter 183 by or from all permittees at the hotel project, excluding revenue disbursed by the comptroller under Section 183.051(b).  Notwithstanding any other law, the municipality is entitled to receive the funds for a period of 30 years beginning on the date the hotel project is open for initial occupancy.(c)  The municipality may pledge the funds to which the municipality is entitled as provided by Subsection (b) for the payment of bonds, other obligations, or contractual obligations issued or incurred to acquire, lease, construct, improve, enlarge, and equip the hotel project.(d)  The comptroller shall deposit the funds to which the municipality is entitled as provided by Subsection (b) in a separate suspense account of the municipality outside the state treasury.(e)  The comptroller may make a rebate, refund, or payment authorized under this section without the necessity of an appropriation.  The comptroller shall rebate, refund, or pay to the municipality the funds to which the municipality is entitled as provided by Subsection (b) at least monthly.|Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 6, eff. September 1, 2019.|
TX Tax Code § 351.1035 (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 351.1035. Allocation of Revenue: Certain Municipalities in Border Counties

Sec. 351.1035.   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).|Added by Acts 2003, 78th Leg., ch. 303, Sec. 2, eff. June 18, 2003.|For expiration of this section, see Subsection (f).
TX Tax Code § 351.1036 (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 351.1036. Allocation of Revenue for Airports by Certain Municipalities in Border Counties

Sec. 351.1036.  ALLOCATION OF REVENUE FOR AIRPORTS BY CERTAIN MUNICIPALITIES IN BORDER COUNTIES.  (a)  This section applies only to a municipality that is the county seat of a county that borders:(1)  the United Mexican States;(2)  a county described by Section 352.002(a)(7); and(3)  a county described by Section 352.002(a)(14).(b)  Notwithstanding any other provision of this chapter, a municipality to which this section applies may use municipal hotel occupancy tax revenue to improve or expand an airport:(1)  owned by the county in which the municipality is located;(2)  located more than 150 miles from the nearest airport in this state with regularly scheduled commercial airline flights; and(3)  substantially used for private air service that transports individuals staying at hotels in or near the municipality.(c)  A municipality to which this section applies may not use municipal hotel occupancy tax revenue to improve or expand an airport described by Subsection (b):(1)  in an amount each fiscal year that exceeds 15 percent of the hotel occupancy tax revenue collected by the municipality during that year; or(2)  in a total amount under this section that would exceed the amount of hotel revenue in the municipality that is likely to be reasonably attributable to guests traveling through the airport during the 15-year period beginning on the date the municipality first uses municipal hotel occupancy tax revenue to improve or expand the airport.(d)  A municipality to which this section applies may not use municipal hotel occupancy tax revenue to improve or expand an airport described by Subsection (b) after the 10th anniversary of the date the municipality first uses that revenue for that purpose.(e)  The governing body of a municipality shall retain sufficient control over revenue described by this section to ensure the revenue is used to benefit the municipality by improving or expanding an airport described by Subsection (b).(f)  This section expires December 31, 2032.|Added by Acts 2017, 85th Leg., R.S., Ch. 223 (S.B. 440), Sec. 1, eff. May 29, 2017.|
TX Tax Code § 351.104 (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 351.104. Allocation of Revenue: Certain Municipalities Bordering Bays

Sec. 351.104.  ALLOCATION OF REVENUE:  CERTAIN MUNICIPALITIES BORDERING BAYS.  (a)  This section applies only to a home-rule municipality that borders a bay, that has a population of less than 80,000, and that is not an eligible coastal municipality.(b)  In this section:(1)  "Adjacent public land" means land that:(A)  is owned by this state or a local governmental entity;  and(B)  is located adjacent to a bay that is bordered by a municipality to which this section applies.(2)  "Clean and maintain" means the collection and removal of litter and debris and the supervision and elimination of sanitary and safety conditions that would pose a threat to personal health or safety if not removed or otherwise corrected.(c)  Notwithstanding any other provision of this chapter and subject to Subsections (d) and (e), a municipality to which this section applies may use not more than 10 percent of the revenue derived from the tax imposed under this chapter:(1)  for a purpose described by Section 351.105(a)(1) or (2);(2)  to clean and maintain adjacent public land;  or(3)  to mitigate coastal erosion on adjacent public land.(d)  A municipality to which this section applies may not reduce the amount of revenue that it uses for a purpose described by Section 351.101(a)(3) to an amount that is less than the average amount of revenue used by the municipality for that purpose during the 36-month period that precedes the municipality's use of revenue under Subsection (c).(e)  A municipality that uses revenue from the tax imposed under this chapter for a purpose provided by this section must spend the same amount of revenue for the same purpose from a source other than that tax.|Acts 2003, 78th Leg., ch. 699, Sec. 1, eff. Sept. 1, 2003.|
TX Tax Code § 351.1054 (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 351.1054. Allocation of Revenue: Eligible Barrier Island Coastal Municipality

Sec. 351.1054.  ALLOCATION OF REVENUE: ELIGIBLE BARRIER ISLAND COASTAL MUNICIPALITY.  (a)  In this section, "spacecraft" and "spaceport" have the meanings assigned by Section 507.001, Local Government Code.(b)  Notwithstanding any other provision of this chapter, an eligible barrier island coastal municipality may use revenue from the municipal hotel occupancy tax for:(1)  promotional and event expenses for an ecological tourism event, including an event for which the primary attraction is traveling to an area of natural or ecological interest for the purpose of observing and learning about wildlife and the area's natural environment, if:(A)  a majority of the event's participants are tourists; and(B)  the event substantially increases economic activity at hotels and motels within or in the vicinity of the municipality;(2)  expenses directly related to:(A)  the acquisition of sites to observe spacecraft and spaceport activities; and(B)  the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of facilities utilized by hotel guests to observe and learn about spacecraft and spaceport operations; and(3)  expenses directly related to the construction, improvement, equipping, repairing, operation, and maintenance of coastal sports facilities owned by the municipality, including boat docks, boat ramps, and fishing piers used by hotel guests, if:(A)  the coastal sports facilities have been used in the preceding calendar year a combined total of more than five times for district, state, regional, or national sports tournaments or events; and(B)  the majority of the events at the coastal sports facilities are directly related to a sports tournament or event in which the majority of participants are tourists who substantially increase economic activity at hotels within or in the vicinity of the municipality.(c)  A municipality may use for the purposes provided by Subsections (b)(1), (2), and (3) not more than the greater of:(1)  15 percent of the hotel occupancy tax revenue collected by the municipality; or(2)  the amount of tax received by the municipality at the rate of one percent of the cost of a room.|Added by Acts 2015, 84th Leg., R.S., Ch. 540 (H.B. 1717), Sec. 1, eff. June 16, 2015.Amended by: Acts 2017, 85th Leg., R.S., Ch. 616 (H.B. 4029), Sec. 1, eff. June 12, 2017.Acts 2017, 85th Leg., R.S., Ch. 616 (H.B. 4029), Sec. 2, eff. June 12, 2017.|
TX Tax Code § 351.106 (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 351.106. Allocation of Revenue: Populous Municipalities With Council-Manager Government

Sec. 351.106.  ALLOCATION OF REVENUE:  POPULOUS MUNICIPALITIES WITH COUNCIL-MANAGER GOVERNMENT.  (a)  A municipality that has a population of 1.18 million or more, is located predominantly in a county that has a total area of less than 1,000 square miles, and that has adopted a council-manager form of government shall use the amount of revenue from the tax that is derived from the application of the tax at a rate of more than four percent of the cost of a room as follows:(1)  no more than 55 percent to:(A)  constructing, improving, enlarging, equipping, and repairing the municipality's convention center complex; or(B)  pledging payment of revenue bonds and revenue refunding bonds issued under Subchapter A, Chapter 1504, Government Code, for the municipality's convention center complex; and(2)  at least 45 percent for the purposes provided by Section 351.101(a)(3).(b)  Revenue received by a municipality described by Subsection (a) from the application of the tax at a rate of four percent or less may be used as provided by Section 351.101.(c)  A municipality to which this section applies:(1)  is entitled to receive in the same manner all funds and revenue that a municipality to which Section 351.1015 applies may receive under that section; and(2)  may pledge the funds and revenue for the payment of obligations incurred for the construction of qualified projects authorized under that section.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.23(b), eff. Aug. 28, 1989;  Acts 1991, 72nd Leg., ch. 597, Sec. 108, eff. Sept. 1, 1991;  Acts 2001, 77th Leg., ch. 669, Sec. 123, 124, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1420, Sec. 8.368, eff. Sept. 1, 2001.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 121, eff. September 1, 2011.Acts 2013, 83rd Leg., R.S., Ch. 1330 (S.B. 660), Sec. 2, eff. June 14, 2013.|
TX Tax Code § 351.1063 (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 351.1063. Allocation of Revenue for Advertising and Promotion: Certain Municipalities With Certain Projects

Sec. 351.1063.  ALLOCATION OF REVENUE FOR ADVERTISING AND PROMOTION: CERTAIN MUNICIPALITIES WITH CERTAIN PROJECTS.  (a)  This section applies only to a municipality described by Section 351.102(e) or 351.152, other than an eligible central municipality described by Section 351.001(7)(D).(b)  A municipality that uses revenue derived from the tax imposed under this chapter or funds received under Section 351.102(c), 351.156, or 351.157 for a hotel project under Section 351.102(b) or a qualified project under Section 351.155 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 or funds for the hotel project.|Redesignated and amended by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 3, eff. September 1, 2019.|
TX Tax Code § 351.1064 (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 351.1064. Allocation of Revenue for Certain Sporting Event Expenses: Certain Municipalities With Qualified Project

Sec. 351.1064.  ALLOCATION OF REVENUE FOR CERTAIN SPORTING EVENT EXPENSES: CERTAIN MUNICIPALITIES WITH QUALIFIED PROJECT.  (a)  This section applies only to a municipality with a population of 200,000 or more but less than 300,000 that contains a component institution of the Texas Tech University System.(b)  A municipality that uses revenue derived from the tax imposed under this chapter or funds received under Section 351.156 for repayment of bonds, other obligations, or contractual obligations issued or incurred for a qualified project under Section 351.155 may not, in a fiscal year that begins after the qualified project is complete and during any part of which the bonds, other obligations, or contractual obligations are outstanding, reduce the amount of revenue derived from the tax imposed under this chapter and allocated for a purpose described by Section 351.101(a)(6) to an amount that is less than the sum of:(1)  the amount of the revenue derived from the tax imposed under this chapter and allocated by the municipality for a purpose described by Section 351.101(a)(6) during the fiscal year beginning October 1, 2016; and(2)  three percent of the amount of revenue derived from the tax imposed under this chapter during the fiscal year for which the amount required by this subsection is being determined.|Redesignated and amended by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 4, eff. September 1, 2019.|
TX Tax Code § 351.1065 (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 351.1065. Allocation of Revenue: Eligible Central Municipality

Sec. 351.1065.  ALLOCATION OF REVENUE:  ELIGIBLE CENTRAL MUNICIPALITY.  (a)  An eligible central municipality shall use the amount of revenue from the tax that is derived from the application of the tax at a rate of more than seven percent of the cost of a room only for:(1)  the construction of an expansion of an existing convention center facility;(2)  a qualified project to which Section 351.1015 applies; and(3)  pledging payment of revenue bonds and revenue refunding bonds issued under Subchapter A, Chapter 1504, Government Code, for the construction or qualified project.(b)  Any interest income derived from the application of the tax at a rate of more than seven percent of the cost of a room may be used only for the purposes provided by this section.(c)  An eligible central municipality expending tax revenue under this section shall attempt to include minority-owned businesses in the issuance of at least 32 percent of the total dollar value of the bonds issued, and in at least 32 percent of the total fees paid by the issuer, in connection with the construction.|Added by Acts 1993, 73rd Leg., ch. 620, Sec. 3, eff. Aug. 30, 1993.  Amended by Acts 2001, 77th Leg., ch. 1420, Sec. 8.369, eff. Sept. 1, 2001.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 127 (S.B. 748), Sec. 2, eff. September 1, 2013.|
TX Tax Code § 351.1067 (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 351.1067. Allocation of Revenue; Certain Municipalities

Sec. 351.1067.  ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES.  (a)  This section applies only to a municipality that has a population of at least 190,000, no part of which is located in a county with a population of at least 150,000.(b)  Notwithstanding any other provision of this chapter, a municipality to which this section applies may use revenue from the municipal hotel occupancy tax to conduct an audit of a person in the municipality required to collect the tax authorized by this chapter, provided that the municipality use the revenue to audit not more than one-third of the total number of those persons in any fiscal year.|Added by Acts 2013, 83rd Leg., R.S., Ch. 939 (H.B. 1662), Sec. 1, eff. June 14, 2013.Added by Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724), Sec. 3, eff. September 1, 2013.|
TX Tax Code § 351.1069 (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 351.1069. Allocation of Revenue: Certain Municipalities

Sec. 351.1069.  ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.  In addition to other authorized uses, a municipality described by Section 351.1066(a)(6) may use revenue derived from the tax imposed under this chapter to promote tourism by enhancing and upgrading an existing sports facility or field, provided that the municipality complies with Section 351.1076.|Added by Acts 2021, 87th Leg., R.S., Ch. 816 (H.B. 2209), Sec. 1, eff. June 16, 2021.|
TX Tax Code § 351.10692 (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 351.10692. Allocation of Revenue: Certain Municipalities

Sec. 351.10692.  ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.  (a)  This section applies only to a municipality with a population of less than 2,000 located in a county that:(1)  is adjacent to the county in which the State Capitol is located; and(2)  has a population of:(A)  not more than 25,000; or(B)  at least 100,000 but not more than 200,000.(b)  Notwithstanding any other provision of this chapter, a municipality to which this section applies may use revenue from the municipal hotel occupancy tax for the promotion and preservation of dark skies through construction and maintenance of infrastructure and the purchase and installation of hardware that reduces light pollution and sky glow.(c)  A municipality that uses revenue from the municipal hotel occupancy tax for a purpose described by Subsection (b):(1)  shall determine the amount of area hotel revenue attributable to dark skies related events and activities for five years after the date the municipality first uses hotel occupancy tax revenue for a purpose described by Subsection (b); and(2)  may not spend municipal hotel occupancy tax revenue for the purposes described by Subsection (b) in a total amount that exceeds the amount determined under Subdivision (1).(d)  A municipality may not spend more than 25 percent of the municipality's annual hotel occupancy tax revenue for a purpose described by Subsection (b).|Added by Acts 2019, 86th Leg., R.S., Ch. 1004 (H.B. 4158), Sec. 1, eff. June 14, 2019.|