Texas § 351.1076 ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.

Texas Statutes

§ 351.1076 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.

Texas § 351.1076

Code TXTax Code

This text of Texas § 351.1076 (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. § 351.1076 (2026).

Text

Sec. 351.1076. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.

(a)A municipality that spends municipal hotel occupancy tax revenue for the enhancement and upgrading of existing sports facilities or fields as authorized by Section 351.101 (a)(7) or (n), Section 351.1069 , Section 351.10691 , or Section 351.10711 :

(1)shall determine the amount of municipal hotel occupancy tax revenue generated for the municipality by hotel activity attributable to the sports events and tournaments held on the enhanced or upgraded facilities or fields for five years after the date the enhancements and upgrades are completed; and

(2)may not spend hotel occupancy tax revenue for the enhancement and upgrading of the facilities or fields in a total amount that exceeds the amount of area hotel revenue attributa

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 351.1076. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) A municipality that spends municipal hotel occupancy tax revenue for the enhancement and upgrading of existing sports facilities or fields as authorized by Section 351.101 (a)(7) or (n), Section 351.1069 , Section 351.10691 , or Section 351.10711 :
(1) shall determine the amount of municipal hotel occupancy tax revenue generated for the municipality by hotel activity attributable to the sports events and tournaments held on the enhanced or upgraded facilities or fields for five years after the date the enhancements and upgrades are completed; and
(2) may not spend hotel occupancy tax revenue for the enhancement and upgrading of the facilities or fields in a total amount that exceeds the amount of area hotel revenue attributable to the enhancements and upgrades.
(b) The municipality shall reimburse from the municipality's general fund any expenditure in excess of the amount of area hotel revenue attributable to the enhancements and upgrades to the municipality's hotel occupancy tax revenue fund.

Legislative History

Added by Acts 2005, 79th Leg., Ch. 1247 (H.B. 1734 ), Sec. 2, eff. June 18, 2005. Amended by: Acts 2017, 85th Leg., R.S., Ch. 453 (S.B. 942 ), Sec. 2, eff. June 9, 2017. Acts 2017, 85th Leg., R.S., Ch. 650 (S.B. 2056 ), Sec. 2, eff. June 12, 2017. Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445 ), Sec. 10, eff. June 15, 2017. Acts 2021, 87th Leg., R.S., Ch. 816 (H.B. 2209 ), Sec. 2, eff. June 16, 2021. Acts 2023, 88th Leg., R.S., Ch. 64 (S.B. 1837 ), Sec. 2, eff. September 1, 2023.