Texas Tax Code

Sec. § 351.1036
Allocation of Revenue for Airports by Certain Municipalities in Border Counties


(a)

This section applies only to a municipality that is the county seat of a county that borders:

(1)

the United Mexican States;

(2)

a county described by Section 352.002 (Tax Authorized)(a)(7); and

(3)

a county described by Section 352.002 (Tax Authorized)(a)(14).

(b)

Notwithstanding any other provision of this chapter, a municipality to which this section applies may use municipal hotel occupancy tax revenue to improve or expand an airport:

(1)

owned by the county in which the municipality is located;

(2)

located more than 150 miles from the nearest airport in this state with regularly scheduled commercial airline flights; and

(3)

substantially used for private air service that transports individuals staying at hotels in or near the municipality.

(c)

A municipality to which this section applies may not use municipal hotel occupancy tax revenue to improve or expand an airport described by Subsection (b):

(1)

in an amount each fiscal year that exceeds 15 percent of the hotel occupancy tax revenue collected by the municipality during that year; or

(2)

in a total amount under this section that would exceed the amount of hotel revenue in the municipality that is likely to be reasonably attributable to guests traveling through the airport during the 15-year period beginning on the date the municipality first uses municipal hotel occupancy tax revenue to improve or expand the airport.

(d)

A municipality to which this section applies may not use municipal hotel occupancy tax revenue to improve or expand an airport described by Subsection (b) after the 10th anniversary of the date the municipality first uses that revenue for that purpose.

(e)

The governing body of a municipality shall retain sufficient control over revenue described by this section to ensure the revenue is used to benefit the municipality by improving or expanding an airport described by Subsection (b).

(f)

This section expires December 31, 2032.
Added by Acts 2017, 85th Leg., R.S., Ch. 223 (S.B. 440), Sec. 1, eff. May 29, 2017.
Source

Last accessed
Jun. 7, 2021