Texas Tax Code 351.1035 – Allocation of Revenue: Certain Municipalities in Border Counties
Current as of: 2024 | Check for updates
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(a) This section applies only to a municipality that is the largest municipality in a county described by § 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 § 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 § 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 § 351.101(a)(5).