Tex. Tax Code § 351.156
ENTITLEMENT TO CERTAIN TAX REVENUE
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- Tex. Tax Code § 351.156, ENTITLEMENT TO CERTAIN TAX REVENUE, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/576199
- Permanent ID
ys:prov:576199@1- SHA-256
8d548b8921eabcbaede88fd94e9d179e6ff4203265efc89a2f83e8d542c1ac6b
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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.