Sec. 351.107. ALLOCATION OF REVENUE; CERTAIN LARGE COASTAL MUNICIPALITIES. (a) This section applies only to a municipality that borders on the Gulf of Mexico and has a population of more than 250,000. (b) A municipality to which this section applies shall separately account for all revenue derived from the application of the tax imposed by this chapter at a rate of more than seven percent of the cost of a room. (c) Subject to Subsection (e), revenue described by Subsection (b) may be used only for: (1) acquiring land for a municipally owned convention center; (2) constructing, improving, enlarging, equipping, repairing, operating, and maintaining a municipally owned convention center; and (3) paying bonds used to finance activities described by Subdivision (1) or (2). (d) For the purpose of the allocation of revenue under Section 351.103 , revenue described by Subsection (b) is not counted. (e) Notwithstanding any other provision of this chapter, a municipality to which this section applies may use all or any portion of the revenue derived from the municipal hotel occupancy tax from hotels in an area previously subject to a county hotel occupancy tax and located on an island bordering the Gulf of Mexico to clean and maintain public beaches in the municipality. (f) In this section: (1) "Clean and maintain" has the meaning assigned by Section 61.063 , Natural Resources Code. (2) "Public beach" has the meaning assigned by Section 61.001 , Natural Resources Code.
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