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Texas Tax Code - Chapter 351 Municipal Hotel Occupancy TaxesLegal Research Home > Texas Laws > Tax Code > Texas Tax Code - Chapter 351 Municipal Hotel Occupancy Taxes In this chapter: (1) "Municipality" includes any incorporated city, town, or village. (2) "Convention center facilities" or "convention center complex" means facilities that are primarily ... (a) A municipality by ordinance may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, ... (a) A municipality with a population of less than 35,000 by ordinance may impose the tax authorized under Section 351.002 in the municipality's extraterritorial jurisdiction. ... (a) Except as provided by this section, the tax authorized by this chapter may be imposed at any rate not to exceed seven percent of ... (a) The municipal attorney or other attorney acting for the municipality may bring suit against a person who is required to collect the tax imposed ... (a) If a person who is liable for the payment of a tax under this chapter is the owner of a hotel and sells the ... (a) A municipality may permit a person who is required to collect and pay over to the municipality the tax authorized by this chapter not ... (a) A United States governmental entity described in Section 156.103(a) is exempt from the payment of tax authorized by this chapter. (b) A state governmental ... If a municipality increases the rate of the tax authorized by this chapter, the increased tax rate does not apply to the tax imposed on ... (a) Revenue from the municipal hotel occupancy tax may be used only to promote tourism and the convention and hotel industry, and that use is ... (a) Subject to the limitations provided by this subchapter, a municipality may pledge the revenue derived from the tax imposed under this chapter for the ... (a) At least 50 percent of the hotel occupancy tax revenue collected by a municipality with a population of 200,000 or greater must be allocated ... (a) This section applies only to a municipality that is the largest municipality in a county described by Section 352.002(a)(14). (b) At least 50 percent ... (a) This section applies only to a home-rule municipality that borders a bay, that has a population of less than 80,000, and that is not ... (a) An eligible coastal municipality that levies and collects an occupancy tax authorized by this chapter at a rate of seven percent shall pledge a ... (a) In this section: (1) "Clean and maintain" has the meaning assigned by Section 61.063, Natural Resources Code. (2) "Public beach" has the meaning assigned ... (a) A municipality that has a population of 1.18 million or more and that has adopted a council-manager form of government shall use the amount ... (a) An eligible central municipality shall use the amount of revenue from the tax that is derived from the application of the tax at a ... (a) This section applies only to a municipality that borders on the Gulf of Mexico and has a population of more than 250,000. (b) A ... (a) A municipality that spends municipal hotel occupancy tax revenue for the enhancement and upgrading of existing sports facilities or fields as authorized by Section ... (a) A municipality shall maintain a record that accurately identifies the receipt and expenditure of all revenue derived from the tax imposed under this chapter. ... Last modified: August 11, 2007 |
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