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 351.108. Records

Sec. 351.108.  RECORDS.  (a)  A municipality shall maintain a record that accurately identifies the receipt and expenditure of all revenue derived from the tax imposed under this chapter.
(b)  A municipality or entity that spends revenue derived from the tax imposed under this chapter shall, before making an expenditure, specify in a list each scheduled activity, program, or event that:
(1)  is directly funded by the tax or has its administrative costs funded in whole or in part by the tax;  and
(2)  is directly enhancing and promoting tourism and the convention and hotel industry.
(c)  If a municipality delegates to another entity the management or supervision of an activity or event funded by the tax imposed under this chapter, each entity that is ultimately funded by the tax shall, before making an expenditure, specify in a list each scheduled activity, program, or event that:
(1)  is directly funded by the tax or has its administrative costs funded in whole or in part by the tax;  and
(2)  is directly enhancing and promoting tourism and the convention and hotel industry.
(d)  The list required in Subsections (b) and (c) should be provided to the office of the city secretary or to the city secretary's designee.
(e)  Subsections (b) and (c) do not prevent a municipality or funded entity from subsequently adding an activity, program, or event to the list required by those subsections if the activity, program, or event is directly enhancing and promoting tourism and the convention and hotel industry.
(f)  This section does not prevent a municipality or entity receiving revenue from the tax imposed under this chapter from setting aside tax revenue in a designated reserve fund for use in supporting planned activities, future events, and facility improvements that are directly enhancing and promoting tourism and the convention and hotel industry.
(g)  Subsections (b) and (c) do not apply if the funded entity already provides written information to the municipality that indicates which scheduled activities, programs, or events offered by the entity are directly enhancing and promoting tourism and the convention and hotel industry.
(h)  Subsections (b) and (c) do not affect the level of local hotel occupancy tax funding that was approved at an election held pursuant to the initiative and referendum provisions of a city charter, and do not prohibit the use of local hotel occupancy tax for the encouragement, promotion, improvement, and application of the arts or for historical restoration and preservation as otherwise provided by this chapter.
Added by Acts 1999, 76th Leg., ch. 495, Sec. 2, eff. Sept. 1, 1999;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.73, eff. Oct. 1, 1999.  Renumbered from Sec. 351.107 and amended by Acts 2001, 77th Leg., ch. 636, Sec. 1, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1420, Sec. 21.001(101), eff. Sept. 1, 2001.
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 351.110. Allocation of Revenue for Certain Transportation Systems

Sec. 351.110.  ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION SYSTEMS.  (a)  Notwithstanding any other provision of this chapter, a municipality may use the revenue derived from the tax imposed under this chapter for a transportation system to transport tourists from hotels in and near the municipality to:
(1)  the commercial center of the municipality;
(2)  a convention center in the municipality;
(3)  other hotels in or near the municipality; and
(4)  tourist attractions in or near the municipality.
(b)  Repealed by Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 9(2), eff. June 2, 2023, and Ch. 643 (H.B. 3727), Sec. 10(2), eff. June 12, 2023.
(c)  This section does not authorize the use of revenue derived from the tax imposed under this chapter for a transportation system that serves the general public other than for a system described by Subsection (a) that is primarily used by tourists.
Added by Acts 2007, 80th Leg., R.S., Ch. 1231 (H.B. 2438), Sec. 1, eff. June 15, 2007.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 6, eff. June 2, 2023.
Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 9(2), eff. June 2, 2023.
Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 6, eff. June 12, 2023.
Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 10(2), 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 C. Municipal Hotel and Convention Center Projects › Section 351.153. Exception to Ownership Requirement

Sec. 351.153.  EXCEPTION TO OWNERSHIP REQUIREMENT.  (a)  This section applies only to a municipality described by Section 351.152(5), (6), (29), or (58).
(b)  Section 351.151(2)(B) does not apply to a facility that otherwise meets the requirements of a qualified convention center facility under Section 351.151.
(c)  Section 351.151(3)(A) does not apply to a hotel that otherwise meets the requirements of a qualified hotel under Section 351.151.
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 779 (H.B. 5012), Sec. 4, eff. September 1, 2023.
Acts 2023, 88th Leg., R.S., Ch. 1030 (S.B. 627), Sec. 1, eff. June 18, 2023.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle D - Local Hotel Occupancy Taxes › Chapter 351 - Municipal Hotel Occupancy Taxes › Subchapter C. Municipal Hotel and Convention Center Projects › Section 351.154. Nonprofit Corporation as Municipal Agent

Sec. 351.154.  NONPROFIT CORPORATION AS MUNICIPAL AGENT.  A municipality may authorize a nonprofit corporation to act on behalf of the municipality for any purpose under this subchapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 351.161. Application of Other Law

Text of section as added by Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 8, and Ch. 357 (S.B. 1420), Sec. 7. For text of section as added by Acts 2023, 88th Leg., R.S., Ch. 1030 (S.B. 627), Sec. 3, see other Sec. 351.161.
Sec. 351.161.  APPLICATION OF OTHER LAW.  This subchapter may not be construed as authorizing the taking of private property for economic development purposes in a manner inconsistent with the requirements of Section 17, Article I, Texas Constitution, or Section 2206.001, Government Code.
Added by Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 7, eff. June 2, 2023.
Added by Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 8, 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 C. Municipal Hotel and Convention Center Projects › Section 351.161. Recapture of Lost State Tax Revenue From Certain Municipalities

Text of section as added by Acts 2023, 88th Leg., R.S., Ch. 1030 (S.B. 627), Sec. 3
For text of section as added by Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 8, and Ch. 357 (S.B. 1420), Sec. 7, see other Sec. 351.161.
Sec. 351.161.  RECAPTURE OF LOST STATE TAX REVENUE FROM CERTAIN MUNICIPALITIES.  (a)  This section applies only to a municipality described by Section 351.152(5).
(b)  On the 20th anniversary of the date a hotel designated as a qualified hotel by a municipality to which this section applies is open for initial occupancy, the comptroller shall determine:
(1)  the total amount of state tax revenue received under Sections 351.156 and 351.157 by the municipality from the qualified project of which the qualified hotel was a part during the period for which the municipality was entitled to receive that revenue; and
(2)  the total amount of state tax revenue described by Sections 351.156 and 351.157 received by the state during the period beginning on the 10th anniversary of the date the qualified hotel opened for initial occupancy and ending on the 20th anniversary of that date from the same sources from which the municipality received revenue under Section 351.156 or 351.157.
(c)  If the amount determined under Subsection (b)(1) exceeds the amount determined under Subsection (b)(2), the comptroller shall promptly provide written notice to the municipality stating that the municipality must remit to the comptroller the difference between those two amounts in the manner provided by this subsection.  The municipality shall, using money lawfully available to the municipality for the purpose, remit monthly payments to the comptroller in an amount equal to the total amount of municipal hotel occupancy tax revenue received by the municipality from the qualified hotel in the preceding month until the amount remitted to the comptroller equals the total amount due as stated in the notice.  The first payment required under this subsection must be made not later than the 30th day after the date the municipality receives the notice from the comptroller.  Subsequent payments are due on the 20th day of each month until the total amount stated in the notice is paid.  The comptroller shall prescribe the procedure a municipality must use to remit a payment required by this subsection to the comptroller.
(d)  The comptroller shall deposit revenue received under this section in the manner prescribed by Section 156.251.
Added by Acts 2023, 88th Leg., R.S., Ch. 1030 (S.B. 627), Sec. 3, eff. June 18, 2023.
2023 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 351.162. Recapture of Lost State Tax Revenue From Certain Municipalities

Sec. 351.162.  RECAPTURE OF LOST STATE TAX REVENUE FROM CERTAIN MUNICIPALITIES.  (a)  This section:
(1)  applies only to a qualified project that is first commenced on or after:
(A)  January 1, 2024, unless Paragraph (B) applies to the qualified project; or
(B)  January 1, 2027, if the qualified project was authorized before January 1, 2023, by a municipality with a population of 175,000 or more; and
(2)  notwithstanding Subdivision (1), does not apply to a qualified project that is the subject of an economic development agreement authorized by Chapter 380, Local Government Code, entered into on or before January 1, 2022.
(b)  On the 20th anniversary of the date a hotel designated as a qualified hotel by a municipality as part of a qualified project to which this section applies is open for initial occupancy, the comptroller shall determine:
(1)  the total amount of state tax revenue received under Section 351.156 and, if applicable, under Section 351.157 by the municipality from the qualified project during the period for which the municipality was entitled to receive that revenue; and
(2)  the total amount of state tax revenue described by Subdivision (1) received by the state during the period beginning on the 10th anniversary of the date the qualified hotel opened for initial occupancy and ending on the 20th anniversary of that date from the same sources from which the municipality received the revenue described by Subdivision (1).
(c)  If the amount determined under Subsection (b)(1) exceeds the amount determined under Subsection (b)(2), the comptroller shall promptly provide written notice to the municipality stating that the municipality must remit to the comptroller the difference between those two amounts in the manner provided by this subsection.  The municipality shall, using money lawfully available to the municipality for the purpose, remit monthly payments to the comptroller in an amount equal to the total amount of municipal hotel occupancy tax revenue received by the municipality from the qualified hotel in the preceding month until the amount remitted to the comptroller equals the total amount due as stated in the notice.  The first payment required under this subsection must be made not later than the 30th day after the date the municipality receives the notice from the comptroller.  Subsequent payments are due on the 20th day of each month until the total amount stated in the notice is paid.  The comptroller shall prescribe the procedure a municipality must use to remit a payment required by this subsection to the comptroller.
(d)  The comptroller shall deposit revenue received under this section in the manner prescribed by Section 156.251.
Added by Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 7, eff. June 2, 2023.
Added by Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 8, 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 C. Municipal Hotel and Convention Center Projects › Section 351.163. Report on Qualified Projects

Sec. 351.163.  REPORT ON QUALIFIED PROJECTS.  (a)  Not later than December 1 of each even-numbered year, the comptroller shall prepare a report on the status of each qualified project.
(b)  The report must include, for each qualified project:
(1)  the location and a description of the project, including the current status of the project;
(2)  the number of qualified hotels and qualified convention center facilities associated with the project;
(3)  the total amount of tax revenue received by a municipality under Section 351.156 and, if applicable, Section 351.157 as a result of the project;
(4)  the amount of state tax revenue generated by the project that has been received by the state after the period of entitlement for the project as prescribed by Section 351.158 has ended; and
(5)  whether the municipality is required to remit payments to the comptroller under Section 351.162 as a result of the project.
(c)  The comptroller may include in the report any additional information the comptroller determines is necessary to evaluate the effect of each qualified project on the economy of this state.
(d)  The comptroller shall:
(1)  post a copy of the report on the comptroller's Internet website; and
(2)  provide a copy of the report to the lieutenant governor, the speaker of the house of representatives, and each other member of the legislature.
Added by Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 7, eff. June 2, 2023.
Added by Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 8, eff. June 12, 2023.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 Expenses of Tax Collection and Use of Electronic Tax Administration System

Sec. 352.005.  REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM.  (a) A county may permit a person who is required to collect and pay over to the county the tax authorized by this chapter to withhold not more than one percent of the amount collected and required to be reported as reimbursement to the person for the cost of collecting the tax.
(b)  If a county uses revenue derived from the tax authorized by this chapter to create, maintain, operate, or administer an electronic tax administration system as authorized by Section 352.1016, the county shall permit a person who is required to collect and pay over to the county the tax authorized by this chapter to withhold not more than one percent of the amount of the tax collected and required to be reported as reimbursement to the person for the cost of collecting the tax.
(c)  The county may provide that the reimbursement provided or required by this section be forfeited because of a failure to pay the tax authorized by this chapter or to file a report related to that tax as required by the county.
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.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 420 (H.B. 1689), Sec. 1, eff. June 9, 2023.
2023 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.
2023 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.
2023 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.
2023 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 March 1 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;
(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;
(3)  the amount and percentage of the revenue described by Subdivision (2)(A) allocated by the county to each use authorized by this chapter for which the county used the revenue during the county's preceding fiscal year, stated separately as an amount and percentage for each applicable use; and
(4)  the total amount of any revenue described by Subdivision (2)(A) collected in any preceding fiscal year of the county that has not yet been spent by the county and the amount of that unexpended revenue, if any, that remains in the county's possession in the fiscal year in which the report is due.
(b)  The county must make the report required by this section by submitting the report to the comptroller on a form prescribed by the comptroller.
(c)  The comptroller shall prescribe the form a county must use for the report required to be submitted under this section.
(d)  A county that is required to make a report to the comptroller under this section may use a portion of the revenue described by Subsection (a)(2)(A) for the costs incurred by the county in making and submitting the report.  The amount of revenue a county may use each year for the purpose authorized by this subsection may not exceed:
(1)  $1,000 if the county has a population of less than 10,000; or
(2)  $2,500 if the county has a population of 10,000 or more.
(e)  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.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 8, eff. June 2, 2023.
Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 9, eff. June 12, 2023.
2023 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 352.1016. Electronic Tax Administration System

Sec. 352.1016.  ELECTRONIC TAX ADMINISTRATION SYSTEM.  (a)  Notwithstanding any other provision of this chapter, a county may spend each year not more than the lesser of two 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 to administer the tax authorized by this chapter. A county may not use revenue the county is authorized to spend under this section to conduct an audit.
(b)  A county may contract with a third party to assist in the creation, maintenance, operation, or administration of an electronic tax administration system.
Added by Acts 2023, 88th Leg., R.S., Ch. 420 (H.B. 1689), Sec. 2, eff. June 9, 2023.
2023 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.
2023 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.
2023 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 352.1031. General Limitations on Use of Revenue

Sec. 352.1031.  GENERAL LIMITATIONS ON USE OF REVENUE.  (a)  Except as otherwise explicitly provided, revenue derived from the tax authorized by this chapter may be used only for the purposes stated in Section 351.101.
(b)  Revenue derived from the tax authorized by this chapter may not be used for the general revenue purposes or general governmental operations of a county.
Added by Acts 1989, 71st Leg., ch. 1110, Sec. 9, eff. Oct. 1, 1989.  Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 7.04, eff. Sept. 1, 1991.
2023 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 352.1032. Use of Revenue: Counties Bordering Edwards Aquifer Authority

Sec. 352.1032.  USE OF REVENUE:  COUNTIES BORDERING EDWARDS AQUIFER AUTHORITY.  The revenue from a tax imposed under this chapter by a county authorized to impose the tax by Section 352.002(a)(5) may be used only for:
(1)  general promotional and tourist advertising of the county and its vicinity and for 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;  and
(2)  acquiring a site for and constructing, improving, enlarging, equipping, repairing, operating, and maintaining a visitor information center.
Added by Acts 1989, 71st Leg., ch. 1110, Sec. 16, eff. Oct. 1, 1989.  Renumbered from Sec. 352.1031 by Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(34), eff. Sept. 6, 1990.  Amended by Acts 1995, 74th Leg., ch. 673, Sec. 2, eff. June 15, 1995;  Acts 2003, 78th Leg., ch. 637, Sec. 2, eff. Sept. 1, 2003.
2023 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 352.1033. Use of Revenue; Counties Bordering the Gulf of Mexico

Sec. 352.1033.  USE OF REVENUE;  COUNTIES BORDERING THE GULF OF MEXICO.  (a)  Subject to Subsection (c), the revenue from a tax imposed under this chapter by a county that borders the Gulf of Mexico authorized to impose the tax by Section 352.002(a)(6) may be used only to:
(1)  clean public beaches;
(2)  acquire, furnish, or maintain facilities, including parks, that enhance public access to beaches;
(3)  provide and maintain public restrooms on or adjacent to beaches or beach access facilities;
(4)  provide and maintain litter containers on or adjacent to beaches or beach access facilities;
(5)  create, renovate, promote, and maintain parks adjacent to bays, rivers, and other navigable waterways if the county does not operate a public beach on the Gulf of Mexico;
(6)  advertise and conduct solicitations and promotional programs to attract tourists and convention delegates or registrants to the county or its vicinity, any of which may be conducted by the county or through contracts with persons or organizations selected by the county;
(7)  acquire a site for and construct, improve, enlarge, equip, repair, operate, and maintain a visitor information center; and
(8)  encourage, promote, and improve historical preservation and restoration efforts.
(b)  A county that borders the Gulf of Mexico and that is authorized to impose the tax by Section 352.002(a)(6) may use 50 percent or less of the revenue from the tax for the promotion of tourism.
(c)  In addition to the uses allowed by Subsection (a), a county authorized to impose a tax under this chapter by Section 352.002(a)(6) that has a population of 50,000 or less and in which there is located at least one national wildlife refuge may use the revenue from the tax to:
(1)  acquire, construct, furnish, or maintain facilities, such as aquariums, birding centers and viewing sites, history and art centers, and nature centers and trails;
(2)  advertise and conduct solicitations and promotional programs to attract conventions and visitors; and
(3)  provide and maintain public restrooms and litter containers on public land in an area that is a tourism venue.
(d)  The limitation prescribed by Subsection (b) does not apply to the use of revenue from a tax imposed under this chapter by a county to which Subsection (c) applies.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 7.05, eff. Sept. 1, 1991.  Amended by Acts 1993, 73rd Leg., ch. 503, Sec. 1, eff. Aug. 30, 1993;  Acts 1993, 73rd Leg., ch. 643, Sec. 4, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 165, Sec. 29.11, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 284, Sec. 1, eff. May 26, 1997.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 630 (S.B. 804), Sec. 1, eff. June 17, 2011.
Acts 2015, 84th Leg., R.S., Ch. 981 (H.B. 4037), Sec. 3, eff. June 19, 2015.
2023 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 352.1035. Certain Counties Bordering Whitney Lake

Sec. 352.1035.  CERTAIN COUNTIES BORDERING WHITNEY LAKE.  The revenue from a tax imposed under this chapter by a county authorized to impose the tax by Section 352.002(a)(29) may be used only for the purpose described in Section 352.101(a)(3) and only in relation to unincorporated areas of the county.
Added by Acts 2007, 80th Leg., R.S., Ch. 1359 (H.B. 1820), Sec. 3, eff. June 15, 2007.
Renumbered from Tax Code, Section 352.1034 and amended by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.015, eff. September 1, 2009.
2023 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 352.1036. Use of Revenue: Counties Bordering Lake J

Sec. 352.1036.  USE OF REVENUE: COUNTIES BORDERING LAKE J. B. THOMAS.  The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(h) may be used only to operate and maintain a coliseum in the county.
Added by Acts 2009, 81st Leg., R.S., Ch. 327 (H.B. 749), Sec. 3, eff. June 19, 2009.