Texas Tax Code Title 3, Chapter 351 - Municipal Hotel Occupancy Taxes

SUBCHAPTER A IMPOSITION AND COLLECTION OF TAX

• Texas Section 351.001 - Definitions
  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...
• Texas Section 351.002 - Tax Authorized
  (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,...
• Texas Section 351.0025 - Extraterritorial Jurisdiction
  (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....
• Texas Section 351.003 - Tax Rates
  (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...
• Texas Section 351.004 - Tax Collection
  (a) The municipality may bring suit against a person who is required to collect the tax imposed by this chapter and pay the collections over...
• Texas Section 351.0041 - Collection Procedures On Purchase Of Hotel
  (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...
• Texas Section 351.0042 - Interest On Delinquent Tax
  (a) A person who fails to pay a tax due under this chapter is liable to the municipality for interest on the unpaid amount at...
• Texas Section 351.005 - Reimbursement For Expenses Of Tax Collection And Use Of Electronic Tax Administration System
  (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...
• Texas Section 351.006 - Exemption
  (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...
• Texas Section 351.007 - Preexisting Contracts
  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...

SUBCHAPTER B USE AND ALLOCATION OF REVENUE

• Texas Section 351.008 - Concurrent State Tax Delinquency
  (a) If, as a result of an audit conducted under Section 351.004, a municipality obtains documentation or other information showing a failure to collect or...
• Texas Section 351.101 - Use Of Tax Revenue
  Sec. 351.101. USE OF TAX REVENUE. Text of subsection as amended by Acts 2015, 84th Leg., R.S., Ch. 666 (H.B. 3772), Sec. 1 (a) Revenue...
• Texas Section 351.1012 - Electronic Tax Administration System
  (a) Notwithstanding any other provision of this chapter, a municipality may spend not more than one percent of the revenue derived from the tax authorized...
• Texas Section 351.1015 - Certain Qualified Projects
  (a) In this section: (1) "Base year amount" means the amount of hotel-associated revenue collected in a project financing zone during the calendar year in...
• Texas Section 351.102 - Pledge For Bonds
  (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...
• Texas Section 351.103 - Allocation Of Revenue: General Rule
  (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...
• Texas Section 351.1035 - Allocation Of Revenue: Certain Municipalities In Border Counties
  (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...
• Texas Section 351.104 - Allocation Of Revenue: Certain Municipalities Bordering Bays
  (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...
• Texas Section 351.105 - Allocation Of Revenue: Eligible Coastal Municipalities
  (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...
• Texas Section 351.1054 - Allocation Of Revenue For Ecological Tourism And Spacecraft And Spaceport Activities By Certain Municipalities
  (a) In this section, "spacecraft" and "spaceport" have the meanings assigned by Section 507.001, Local Government Code. (b) Notwithstanding any other provision of this chapter,...
• Texas Section 351.1055 - Allocation Of Revenue: Certain Municipalities
  (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...
• Texas Section 351.106 - Allocation Of Revenue: Populous Municipalities With Council-manager Government
  (a) A municipality that has a population of 1.18 million or more, is located predominantly in a county that has a total area of less...
• Texas Section 351.1065 - Allocation Of Revenue: Eligible Central Municipality
  (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...
• Texas Section 351.1066 - Allocation Of Revenue: Certain Municipalities
  (a) This section applies only to: (1) a municipality with a population of at least 3,500 but less than 5,500 that is the county seat...
• Texas Section 351.1067 - Allocation Of Revenue; Certain Municipalities
  (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...
• Texas Section 351.107 - Allocation Of Revenue; Certain Large Coastal Municipalities
  (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...
• Texas Section 351.1071 - Allocation Of Revenue: Certain Municipalities
  (a) This section applies only to a municipality: (1) that has a population of not more than 5,000; and (2) at least part of which...
• Texas Section 351.1076 - Allocation Of Revenue: Certain Municipalities
  (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...
• Texas Section 351.1077 - Allocation Of Revenue For The Arts For Certain Municipalities
  (a) This section applies only to a municipality that: (1) has a population of more than 190,000; (2) is located in a county in which...
• Texas Section 351.1078 - Allocation Of Revenue: Certain Municipalities
  (a) A municipality that spends municipal hotel occupancy tax revenue as authorized by Section 351.101(i): (1) may not use municipal hotel occupancy tax revenue for...
• Texas Section 351.108 - Records
  (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....
• Texas Section 351.110 - Allocation Of Revenue For Certain Transportation Systems
  (a) Notwithstanding any other provision of this chapter, a municipality may use the revenue derived from the tax imposed under this chapter for a transportation...

Last modified: September 28, 2016