ENTITLEMENT TO CERTAIN TAX REVENUE.
Tex. TAX Code § 351.156.
in effectSubject 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 .
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 8, eff. September 1, 2019.
