Tex. Tax Code 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 than 1,000 square miles, and that has adopted a council-manager form of government shall use the amount of revenue from the tax that is derived from the application of the tax at a rate of more than four percent of the cost of a room as follows:

(1)

no more than 55 percent to:

(A)

constructing, improving, enlarging, equipping, and repairing the municipality’s convention center complex; or

(B)

pledging payment of revenue bonds and revenue refunding bonds issued under Subchapter A (Authority for Certain Facilities), Chapter 1504 (Obligations for Municipal Buildings), Government Code, for the municipality’s convention center complex; and

(2)

at least 45 percent for the purposes provided by Section 351.101 (Use of Tax Revenue)(a)(3).

(b)

Revenue received by a municipality described by Subsection (a) from the application of the tax at a rate of four percent or less may be used as provided by Section 351.101 (Use of Tax Revenue).

(c)

A municipality to which this section applies:

(1)

is entitled to receive in the same manner all funds and revenue that a municipality to which Section 351.1015 (Certain Qualified Projects) applies may receive under that section; and

(2)

may pledge the funds and revenue for the payment of obligations incurred for the construction of qualified projects authorized under that section.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.23(b), eff. Aug. 28, 1989; Acts 1991, 72nd Leg., ch. 597, Sec. 108, eff. Sept. 1, 1991; Acts 2001, 77th Leg., ch. 669, Sec. 123, 124, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1420, Sec. 8.368, eff. Sept. 1, 2001.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 121, eff. September 1, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 1330 (S.B. 660), Sec. 2, eff. June 14, 2013.

Source: Section 351.106 — Allocation of Revenue: Populous Municipalities with Council-manager Government, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­351.­htm#351.­106 (accessed Mar. 23, 2024).

351.001
Definitions
351.002
Tax Authorized
351.003
Tax Rates
351.004
Tax Collection
351.005
Reimbursement for Expenses of Tax Collection and Use of Electronic Tax Administration System
351.006
Exemption
351.007
Preexisting Contracts
351.008
Concurrent State Tax Delinquency
351.009
Annual Report to Comptroller
351.0025
Extraterritorial Jurisdiction
351.0041
Collection Procedures on Purchase of Hotel
351.0042
Interest on Delinquent Tax
351.101
Use of Tax Revenue
351.102
Pledge for Bonds
351.103
Allocation of Revenue: General Rule
351.104
Allocation of Revenue: Certain Municipalities Bordering Bays
351.105
Allocation of Revenue: Eligible Coastal Municipalities
351.106
Allocation of Revenue: Populous Municipalities with Council-manager Government
351.107
Allocation of Revenue
351.108
Records
351.110
Allocation of Revenue for Certain Transportation Systems
351.151
Definitions
351.152
Applicability
351.153
Exception to Ownership Requirement
351.154
Nonprofit Corporation as Municipal Agent
351.155
Pledge or Commitment of Certain Tax Revenue for Obligations for Qualified Project
351.156
Entitlement to Certain Tax Revenue
351.157
Additional Entitlement for Certain Municipalities
351.158
Period of Entitlement
351.159
Deposit of Revenue
351.160
Quarterly Payments
351.161
Application of Other Law
351.162
Recapture of Lost State Tax Revenue from Certain Municipalities
351.163
Report on Qualified Projects
351.1012
Electronic Tax Administration System
351.1015
Certain Qualified Projects
351.1021
Pledge or Commitment of Certain Tax Revenue for Certain Projects
351.1022
Pledge or Commitment of Certain Tax Revenue by Certain Municipalities with Sports Stadiums
351.1035
Allocation of Revenue: Certain Municipalities in Border Counties
351.1036
Allocation of Revenue for Airports by Certain Municipalities in Border Counties
351.1054
Allocation of Revenue: Eligible Barrier Island Coastal Municipality
351.1055
Allocation of Revenue: Certain Municipalities
351.1063
Allocation of Revenue for Advertising and Promotion: Certain Municipalities with Certain Projects
351.1064
Allocation of Revenue for Certain Sporting Event Expenses: Certain Municipalities with Qualified Project
351.1065
Allocation of Revenue: Eligible Central Municipality
351.1066
Allocation of Revenue: Certain Municipalities
351.1067
Allocation of Revenue
351.1068
Allocation of Revenue for Sports Facilities by Certain Municipalities
351.1069
Allocation of Revenue: Certain Municipalities
351.1071
Allocation of Revenue: Certain Municipalities
351.1075
Allocation of Revenue for the Arts by Certain Municipalities
351.1076
Allocation of Revenue: Certain Municipalities
351.1077
Allocation of Revenue for the Arts for Certain Municipalities
351.1078
Allocation of Revenue: Certain Municipalities
351.1079
Allocation of Revenue for Sports Facilities and Fields by Certain Municipalities
351.10691
Allocation of Revenue: Certain Municipalities
351.10692
Allocation of Revenue: Certain Municipalities
351.10693
Allocation of Revenue: Certain Municipalities
351.10711
Allocation of Revenue for Maintenance, Enhancement, and Upgrade of Sports Facilities and Fields by Certain Municipalities
351.10712
Allocation of Revenue for Construction and Maintenance of Sports-related Facilities by Certain Municipalities
351.10713
Allocation of Revenue for Construction, Expansion, and Operation of Recreational or Sports Facilities and Fields by Certain Municipalities

Accessed:
Mar. 23, 2024

§ 351.106’s source at texas​.gov