Texas § 351.156 ENTITLEMENT TO CERTAIN TAX REVENUE.

Texas Statutes

§ 351.156 — ENTITLEMENT TO CERTAIN TAX REVENUE.

Texas § 351.156

Code TXTax Code

This text of Texas § 351.156 (ENTITLEMENT TO CERTAIN TAX REVENUE.) 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. § 351.156 (2026).

Text

Sec. 351.156. ENTITLEMENT TO CERTAIN TAX REVENUE. Subject to Sections 351.155 (e) and 351.158 , a municipality is entitled to receive the revenue derived from the following taxes generated, paid, and collected by a qualified hotel, and each restaurant, bar, and retail establishment located in or connected to the hotel or the related qualified convention center facility, that is located in the municipality:

(1)the sales and use tax imposed under Chapter 151 ;

(2)the hotel occupancy tax imposed under Chapter 156 ; and

(3)if a political subdivision that is entitled to receive the revenue from the tax agrees in writing to the municipality receiving that revenue:

(A)the sales and use tax imposed by the political subdivision under Chapter 322 or 323 ;

(B)the hotel occupancy tax imposed by t

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Sec. 351.156. ENTITLEMENT TO CERTAIN TAX REVENUE. Subject to Sections 351.155 (e) and 351.158 , a municipality is entitled to receive the revenue derived from the following taxes generated, paid, and collected by a qualified hotel, and each restaurant, bar, and retail establishment located in or connected to the hotel or the related qualified convention center facility, that is located in the municipality:
(1) the sales and use tax imposed under Chapter 151 ;
(2) the hotel occupancy tax imposed under Chapter 156 ; and
(3) if a political subdivision that is entitled to receive the revenue from the tax agrees in writing to the municipality receiving that revenue:
(A) the sales and use tax imposed by the political subdivision under Chapter 322 or 323 ;
(B) the hotel occupancy tax imposed by the political subdivision under Chapter 352 ; and
(C) the mixed beverage tax issued under Section 183.051 .