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Texas Tax Code - TAX § 351.157. Additional Entitlement for Certain Municipalities

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

(a) In this section, “qualified establishment” means an establishment:

(1) that is located on land:

(A) owned by a municipality;  or

(B) owned by:

(i) any person if the establishment is located in a municipality described by Section 351.152(3);

(ii) the federal government if the establishment is located in a municipality described by Section 351.152(6);  or

(iii) a nonprofit corporation, including a public facility corporation, that is acting as or on behalf of, or that is controlled by, a municipality, if the establishment is located in a municipality described by Section 351.152(5);

(2) the nearest exterior wall of which is located not more than 1,000 feet from the nearest exterior wall of a qualified hotel or qualified convention center facility;

(3) that is constructed:

(A) on or after the date the municipality commences a qualified project under this subchapter;  or

(B) at any time if the establishment is located in a municipality described by Section 351.152(3);

(4) that is not a sports stadium; and

(5) that is the type of establishment described by Subsection (c-1) from which the municipality is entitled to receive revenue under Subsection (d).

(b) This section applies only to:

(1) a municipality described by Section 351.152(3);

(1-a) a municipality described by Section 351.152(5);

(2) a municipality described by Section 351.152(6);

(3) a municipality described by Section 351.152(7);

(4) a municipality described by Section 351.152(10);

(4-a) a municipality described by Section 351.152(14);

(5) a municipality described by Section 351.152(16);

(6) a municipality described by Section 351.152(22);

(7) a municipality described by Section 351.152(25);

(8) a municipality described by Section 351.152(34);

(9) a municipality described by Section 351.152(35);

(10) a municipality described by Section 351.152(36);

(11) a municipality described by Section 351.152(38);

(11-a) a municipality described by Section 351.152(41);

(12) a municipality described by Section 351.152(43);

(13) a municipality described by Section 351.152(46);

(14) a municipality described by Section 351.152(47);

(15) a municipality described by Section 351.152(49);

(16) a municipality described by Section 351.152(53);

(17) a municipality described by Section 351.152(54);

(18) a municipality described by Section 351.152(56);  and

(19) a municipality described by Section 351.152(58).

(b-1) In addition to the municipalities described by Subsection (b), this section applies to a municipality described by Section 351.155(c-1).

(c) A municipality is entitled to receive revenue under Subsection (d) derived from the following types of establishments that meet the requirements of Subsections (a)(1), (2), (3), and (4):

(1) for a municipality described by Subsection (b)(1):

(A) restaurants, bars, and retail establishments;  and

(B) swimming pools and swimming facilities owned or operated by the related qualified hotel;

(1-a) for a municipality described by Subsection (b)(1-a):

(A) restaurants, bars, spas, and retail establishments;  and

(B) swimming pools and swimming facilities owned or operated by the related qualified hotel;

(2) for a municipality described by Subsection (b)(2), swimming pools and swimming facilities, restaurants, bars, and retail establishments;

(3) for a municipality described by Subsection (b)(3), restaurants, bars, and retail establishments;

(4) for a municipality described by Subsection (b)(4):

(A) restaurants, bars, and retail establishments;  and

(B) swimming pools and swimming facilities owned or operated by the related qualified hotel;

(4-a) for a municipality described by Subsection (b)(4-a):

(A) restaurants, bars, and retail establishments;  and

(B) swimming pools and swimming facilities owned or operated by the related qualified hotel;

(5) for a municipality described by Subsection (b)(5), restaurants, bars, and retail establishments;

(6) for a municipality described by Subsection (b)(6), restaurants, bars, and retail establishments;

(7) for a municipality described by Subsection (b)(7), restaurants, bars, and retail establishments;

(8) for a municipality described by Subsection (b)(8), restaurants, bars, and retail establishments;

(9) for a municipality described by Subsection (b)(9), restaurants, bars, and retail establishments;

(10) for a municipality described by Subsection (b)(10):

(A) restaurants, bars, and retail establishments;  and

(B) swimming pools and swimming facilities owned or operated by the related qualified hotel;

(11) for a municipality described by Subsection (b)(11):

(A) restaurants, bars, and retail establishments;  and

(B) swimming pools and swimming facilities owned or operated by the related qualified hotel;  and

(12) for a municipality described by Subsection (b)(12):

(A) restaurants, bars, and retail establishments;  and

(B) swimming pools and swimming facilities owned or operated by the related qualified hotel.

<Text of (c-1) as provided by Acts 2023, 88th Leg., ch. 779 (H.B. 5012), § 5.>

(c-1) A municipality to which this section applies is entitled to receive revenue under Subsection (d) derived from the following types of establishments that meet the requirements of Subsections (a)(1), (2), (3), and (4):

(1) restaurants;

(2) bars;

(3) retail establishments;  and

(4) swimming pools and swimming facilities owned or operated by the related qualified hotel.

(d) Subject to Subsection (e), in addition to the revenue to which the municipality is entitled under Section 351.156, a municipality to which this section applies is entitled to receive the revenue derived from the following taxes generated, paid, and collected from a qualified establishment located in the municipality:

(1) the sales and use tax imposed under Chapter 151;  and

(2) the mixed beverage tax issued under Section 183.051, if the political subdivision that is entitled to receive the revenue from the tax agrees in writing to the municipality receiving that revenue.

(e) A municipality to which this section applies is not entitled to receive revenue under Subsection (d) unless the municipality commences a qualified project under this subchapter before September 1, 2027.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 351.157. Additional Entitlement for Certain Municipalities - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-351-157/

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