Texas § 351.1067 ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES.

Texas Statutes

§ 351.1067 — ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES.

Texas § 351.1067

Code TXTax Code

This text of Texas § 351.1067 (ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES.) 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. § 351.1067 (2026).

Text

Sec. 351.1067. ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES.

(a)This section applies only to a municipality that has a population of at least 190,000, no part of which is located in a county with a population of at least 150,000.

(b)Notwithstanding any other provision of this chapter, a municipality to which this section applies may use revenue from the municipal hotel occupancy tax to conduct an audit of a person in the municipality required to collect the tax authorized by this chapter, provided that the municipality use the revenue to audit not more than one-third of the total number of those persons in any fiscal year.

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Sec. 351.1067. ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality that has a population of at least 190,000, no part of which is located in a county with a population of at least 150,000.
(b) Notwithstanding any other provision of this chapter, a municipality to which this section applies may use revenue from the municipal hotel occupancy tax to conduct an audit of a person in the municipality required to collect the tax authorized by this chapter, provided that the municipality use the revenue to audit not more than one-third of the total number of those persons in any fiscal year.

Legislative History

Added by Acts 2013, 83rd Leg., R.S., Ch. 939 (H.B. 1662 ), Sec. 1, eff. June 14, 2013. Added by Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724 ), Sec. 3, eff. September 1, 2013.