Tex. Tax Code § 351.156
This is the official text of Tex. Tax Code § 351.156, part of Texas’s Tax Code — governs state and local taxation.
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§ 351.156. ENTITLEMENT TO CERTAIN TAX REVENUE.
Official statutory 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.
(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.
Status: in_force · Read it on the official government site
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