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Texas Tax Code - TAX § 351.156. Entitlement to Certain Tax Revenue

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

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.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 351.156. Entitlement to Certain Tax Revenue - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-351-156/

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