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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 3. LOCAL TAXATION |
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Subtitle D. LOCAL HOTEL OCCUPANCY TAXES |
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Chapter 351. MUNICIPAL HOTEL OCCUPANCY TAXES |
| Subchapter A. IMPOSITION AND COLLECTION OF TAX |
| § 351.001. DEFINITIONS |
| § 351.002. TAX AUTHORIZED |
| § 351.0025. EXTRATERRITORIAL JURISDICTION |
| § 351.003. TAX RATES |
| § 351.0035. TAX RATE AND USE IN CERTAIN MUNICIPALITIES |
| § 351.004. TAX COLLECTION |
| § 351.0041. COLLECTION PROCEDURES ON PURCHASE OF HOTEL |
| § 351.005. REIMBURSEMENT FOR TAX COLLECTION EXPENSES |
| § 351.006. EXEMPTION |
| § 351.007. PREEXISTING CONTRACTS |
| § 351.008. CONCURRENT STATE TAX DELINQUENCY |
| Subchapter B. USE AND ALLOCATION OF REVENUE |
| § 351.101. USE OF TAX REVENUE |
| § 351.102. PLEDGE FOR BONDS |
| § 351.103. ALLOCATION OF REVENUE: GENERAL RULE |
| § 351.1035. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES |
| § 351.104. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES BORDERING BAYS |
| § 351.105. ALLOCATION OF REVENUE: ELIGIBLE COASTAL MUNICIPALITIES |
| § 351.1055. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES |
| § 351.106. ALLOCATION OF REVENUE: POPULOUS MUNICIPALITIES WITH COUNCIL-MANAGER GOVERNMENT |
| § 351.1065. ALLOCATION OF REVENUE: ELIGIBLE CENTRAL MUNICIPALITY |
| § 351.1066. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES |
| § 351.107. ALLOCATION OF REVENUE; CERTAIN LARGE COASTAL MUNICIPALITIES |
| § 351.1076. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES |
| § 351.1077. ALLOCATION OF REVENUE FOR THE ARTS FOR CERTAIN MUNICIPALITIES |
| § 351.108. RECORDS |
| § 351.110. ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION SYSTEMS |