reglab/statecodes huggingface dataset:
2023 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.
2023 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).
2023 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.
2023 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 85,000, 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.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 231, eff. September 1, 2023.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 351.10691. Allocation of Revenue: Certain Municipalities

Sec. 351.10691.  ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.  (a)  This section applies only to a municipality that is the county seat of a county that:
(1)  has a population of less than 40,000;
(2)  contains a portion of Lake Corpus Christi; and
(3)  is adjacent to a county that has a population of less than 400,000 and contains a municipality with a population of at least 300,000.
(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 enhancing and upgrading an existing sports facility or field, provided that the municipality complies with Section 351.1076.
Added by Acts 2023, 88th Leg., R.S., Ch. 64 (S.B. 1837), Sec. 1, eff. September 1, 2023.
2023 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 5,000 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 200,000 but not more than 300,000.
(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.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 233, eff. September 1, 2023.
2023 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 351.10693. Allocation of Revenue: Certain Municipalities

Sec. 351.10693.  ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.  (a)  This section applies only to a municipality:
(1)  with a population of less than 3,000;
(2)  through which the Blanco River flows; and
(3)  that is located in a county that:
(A)  is adjacent to the county in which the State Capitol is located; and
(B)  has a population of at least 250,000.
(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)  Notwithstanding any other provision of this chapter, a municipality to which this section applies may use revenue from the municipal hotel occupancy tax for 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:
(1)  a majority of the event's participants are tourists; and
(2)  the event substantially increases economic activity at hotels and motels within or in the vicinity of the municipality.
(d)  A municipality that uses revenue from the municipal hotel occupancy tax for a purpose described by Subsection (b) or (c):
(1)  shall determine the amount of area hotel revenue attributable to events and activities related to those purposes for five years after the date the municipality first uses hotel occupancy tax revenue for a purpose described by Subsection (b) or (c); and
(2)  may not spend municipal hotel occupancy tax revenue for the purposes described by Subsections (b) and (c) in a total amount that exceeds the amount determined under Subdivision (1).
(e)  A municipality may not spend more than 25 percent of the municipality's annual hotel occupancy tax revenue for the purposes described by Subsections (b) and (c).
(f)  A municipality to which this section applies may not reduce the amount of revenue that the municipality 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 (b) or (c).
Added by Acts 2023, 88th Leg., R.S., Ch. 777 (H.B. 4660), Sec. 1, eff. June 13, 2023.
2023 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.
2023 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.
2023 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 170,000; 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.
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 235, eff. September 1, 2023.
2023 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 351.10713. Allocation of Revenue for Construction, Expansion, and Operation of Recreational or Sports Facilities and Fields by Certain Municipalities

Sec. 351.10713.  ALLOCATION OF REVENUE FOR CONSTRUCTION, EXPANSION, AND OPERATION OF RECREATIONAL OR SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES.  (a)  This section applies only to a municipality that is the county seat of a county:
(1)  that borders the Gulf of Mexico; and
(2)  through which the Colorado River flows.
(b)  Notwithstanding any other provision of this chapter and subject to Subsections (c), (d), and (e), a municipality to which this section applies may, for the purpose of promoting tourism and the convention and hotel industry, use revenue derived from the municipal hotel occupancy tax to:
(1)  construct and expand recreational or sports facilities and fields owned by the municipality or another governmental entity; and
(2)  operate recreational or sports facilities and fields owned by the municipality or another governmental entity.
(c)  A municipality to which this section applies that uses municipal hotel occupancy tax revenue for a purpose described by Subsection (b)(1):
(1)  shall determine the amount of municipal hotel occupancy tax revenue generated for the municipality by hotel activity attributable to the events held at the recreational or sports facilities and fields for five years after the date the construction or expansion of the facilities and fields is complete;
(2)  may not spend municipal hotel occupancy tax revenue for a purpose described by Subsection (b)(1) in a total amount that exceeds the amount of area hotel revenue attributable to the construction or expansion of the facilities and fields; and
(3)  shall reimburse from the municipality's general fund any expenditure in excess of the amount of area hotel revenue attributable to the construction or expansion of the facilities and fields to the municipality's hotel occupancy tax revenue fund.
(d)  A municipality to which this section applies may not use municipal hotel occupancy tax revenue for a purpose described by Subsection (b)(2) in an amount each year that exceeds the amount of area hotel revenue in that year attributable to events held at the recreational or sports facilities and fields.
(e)  If a municipality to which this section applies uses revenue derived from the municipal hotel occupancy tax for a purpose described by Subsection (b), the municipality may not reduce the percentage of revenue from that tax 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 for a purpose described by Subsection (b).
Added by Acts 2023, 88th Leg., R.S., Ch. 725 (H.B. 2497), Sec. 1, eff. June 12, 2023.
2023 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.
2023 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, Section 351.10691, 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.
Acts 2023, 88th Leg., R.S., Ch. 64 (S.B. 1837), Sec. 2, eff. September 1, 2023.
For expiration of this section, see Subsection (g).
2023 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.
2023 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.
2023 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.