Tex. Tax Code Section 351.156
Entitlement to Certain Tax Revenue

Subject to Sections 351.155 (Pledge or Commitment of Certain Tax Revenue for Obligations for Qualified Project)(e) and 351.158 (Period of Entitlement), a municipality is entitled to receive the revenue derived from the following taxes generated, paid, and collected by a qualified hotel, and each restaurant, bar, and retail establishment located in or connected to the hotel or the related qualified convention center facility, that is located in the municipality:

(1)

the sales and use tax imposed under Chapter 151 (Limited Sales, Excise, and Use Tax);

(2)

the hotel occupancy tax imposed under Chapter 156 (Hotel Occupancy Tax); and

(3)

if a political subdivision that is entitled to receive the revenue from the tax agrees in writing to the municipality receiving that revenue:

(A)

the sales and use tax imposed by the political subdivision under Chapter 322 (Sales and Use Taxes for Special Purpose Taxing Authorities) or 323 (County Sales and Use Tax Act);

(B)

the hotel occupancy tax imposed by the political subdivision under Chapter 352 (County Hotel Occupancy Taxes); and

(C)

the mixed beverage tax issued under Section 183.051 (Mixed Beverage Tax Clearance Fund).
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.

Source: Section 351.156 — Entitlement to Certain Tax Revenue, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­351.­htm#351.­156 (accessed May 4, 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
Green check means up to date. Up to date

Accessed:
May 4, 2024

§ 351.156’s source at texas​.gov