Texas § 3828.159 USE OF HOTEL OCCUPANCY TAX.

Texas Statutes

§ 3828.159 — USE OF HOTEL OCCUPANCY TAX.

Texas § 3828.159

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 3828.159 (2026).

Text

Sec. 3828.159. USE OF HOTEL OCCUPANCY TAX.

(a)The district may use the proceeds from a hotel occupancy tax imposed under Section 3828.158 for any of the district's purposes and for the purposes described by Section 352.1015 , Tax Code, to the extent the board considers appropriate.

(b)During each interval of three calendar years following the date on which a hotel occupancy tax imposed under Section 3828.158 is initially collected, the board may not apply an annual average of more than 10 percent of the amount of tax collected under that section, excluding any interest earnings or investment profits and after a deduction for the costs of imposing and collecting the taxes, for the administrative expenses of the district or a district purpose other than:

(1)the costs of advertising and pr

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Sec. 3828.159. USE OF HOTEL OCCUPANCY TAX. (a) The district may use the proceeds from a hotel occupancy tax imposed under Section 3828.158 for any of the district's purposes and for the purposes described by Section 352.1015 , Tax Code, to the extent the board considers appropriate.
(b) During each interval of three calendar years following the date on which a hotel occupancy tax imposed under Section 3828.158 is initially collected, the board may not apply an annual average of more than 10 percent of the amount of tax collected under that section, excluding any interest earnings or investment profits and after a deduction for the costs of imposing and collecting the taxes, for the administrative expenses of the district or a district purpose other than:
(1) the costs of advertising and promoting tourism; or
(2) the costs of business development and commerce, including the costs of planning, designing, constructing, acquiring, leasing, financing, owning, operating, maintaining, managing, improving, repairing, rehabilitating, or reconstructing improvement projects for:
(A) conferences, conventions, and exhibitions;
(B) manufacturer, consumer, or trade shows; and
(C) civic, community, or institutional events.
(c) For purposes of this section, a reference in Subchapter B , Chapter 352 , Tax Code, to a county is a reference to the district and a reference in Subchapter B , Chapter 352 , Tax Code, to the county's officers or governing body is a reference to the board.
SUBCHAPTER E. SALES AND USE TAX