Texas § 351.1035 ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES.

Texas Statutes

§ 351.1035 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES.

Texas § 351.1035

Code TXTax Code

This text of Texas § 351.1035 (ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 351.1035 (2026).

Text

Sec. 351.1035. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES.

(a)This section applies only to a municipality that is the largest municipality in a county described by Section 352.002 (a)(14).

(b)At least 50 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) must be allocated for the purposes provided by Section 351.101 (a)(3).

(c)Not more than 15 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) may be used for the purposes provided by Section 351.101 (a)(4).

(d)Not more than 15 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) may be used for the purposes provided by Section 351.101 (a)(5).

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Sec. 351.1035. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES. (a) This section applies only to a municipality that is the largest municipality in a county described by Section 352.002 (a)(14).
(b) At least 50 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) must be allocated for the purposes provided by Section 351.101 (a)(3).
(c) Not more than 15 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) may be used for the purposes provided by Section 351.101 (a)(4).
(d) Not more than 15 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) may be used for the purposes provided by Section 351.101 (a)(5).