Tex. Tax Code 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 municipality to which this section applies shall separately account for all revenue derived from the application of the tax imposed by this chapter at a rate of more than seven percent of the cost of a room.

(c)

Subject to Subsection (e), revenue described by Subsection (b) may be used only for:

(1)

acquiring land for a municipally owned convention center;

(2)

constructing, improving, enlarging, equipping, repairing, operating, and maintaining a municipally owned convention center; and

(3)

paying bonds used to finance activities described by Subdivision (1) or (2).

(d)

For the purpose of the allocation of revenue under Section 351.103 (Allocation of Revenue: General Rule), revenue described by Subsection (b) is not counted.

(e)

Notwithstanding any other provision of this chapter, a municipality to which this section applies may use all or any portion of the revenue derived from the municipal hotel occupancy tax from hotels in an area previously subject to a county hotel occupancy tax and located on an island bordering the Gulf of Mexico to clean and maintain public beaches in the municipality.

(f)

In this section:

(1)

“Clean and maintain” has the meaning assigned by Section 61.063 (Definitions), Natural Resources Code.

(2)

“Public beach” has the meaning assigned by Section 61.001 (Definitions), Natural Resources Code.
Added by Acts 1999, 76th Leg., ch. 825, Sec. 2, eff. June 18, 1999. Amended by Acts 2003, 78th Leg., ch. 117, Sec. 2, eff. July 1, 2003.

Source: Section 351.107 — Allocation of Revenue; Certain Large Coastal Municipalities, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­351.­htm#351.­107 (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

§ 351.107’s source at texas​.gov