All codes › Tax Code › Title 3
Chapter 351
Municipal Hotel Occupancy Taxes
Subchapter A. Imposition and Collection of Tax
351.001
Definitions
351.002
Tax Authorized
351.0025
Extraterritorial Jurisdiction
351.003
Tax Rates
351.004
Tax Collection
351.0041
Collection Procedures on Purchase of Hotel
351.0042
Interest on Delinquent Tax
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
Subchapter B. Use and Allocation of Revenue
351.101
Use of Tax Revenue
351.1012
Electronic Tax Administration System
351.1015
Certain Qualified Projects
351.102
Pledge for Bonds
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
351.103
Allocation of Revenue: General Rule
351.1035
Allocation of Revenue: Certain Municipalities in Border Counties
351.1036
Allocation of Revenue for Airports by Certain Municipalities in Border Counties
351.104
Allocation of Revenue: Certain Municipalities Bordering Bays
351.105
Allocation of Revenue: Eligible Coastal Municipalities
351.1054
Allocation of Revenue: Eligible Barrier Island Coastal Municipality
351.1055
Allocation of Revenue: Certain Municipalities
351.106
Allocation of Revenue: Populous Municipalities with Council-Manager Government
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; Certain Municipalities
351.1068
Allocation of Revenue for Sports Facilities by Certain Municipalities
351.1069
Allocation of Revenue: Certain Municipalities
351.10691
Allocation of Revenue: Certain Municipalities
351.10692
Allocation of Revenue: Certain Municipalities
351.10693
Allocation of Revenue: Certain Municipalities
351.107
Allocation of Revenue; Certain Large Coastal Municipalities
351.1071
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
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
351.108
Records
351.110
Allocation of Revenue for Certain Transportation Systems
Subchapter C. Municipal Hotel and Convention Center Projects
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
351.1621
Recapture of Lost State Tax Revenue from Certain Municipalities
351.163
Report on Qualified Projects