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Tex. Tax Code § 351.1035

ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 351.1035, ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/576164
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(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).