Texas Tax Code 351.156 – Entitlement to Certain Tax Revenue
Terms Used In Texas Tax Code 351.156
- in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
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 § 183.051.