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Tex. Tax Code § 351.1067

ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 351.1067, ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/576175
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(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.