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Texas Tax Code - TAX § 351.1067. Allocation of Revenue;  Certain Municipalities

Current as of January 01, 2024 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 351.1067. Allocation of Revenue;  Certain Municipalities - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-351-1067/

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